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Excise Act, 2001

Version of section 218 from 2017-06-22 to 2018-03-31:


Marginal note:Punishment for more serious alcohol offences

  •  (1) Every person who contravenes any of sections 67, 69 to 72, 75 or 88 or subsection 101(1) or (2) is guilty of an offence and liable

    • (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

    • (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Minimum amount

    (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) $23.860 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

      • (ii) $1.26 multiplied by the number of litres of wine to which the offence relates, and

    • (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

  • Marginal note:Maximum amount

    (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) $35.790 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

      • (ii) $1.89 multiplied by the number of litres of wine to which the offence relates, and

    • (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

  • 2002, c. 22, s. 218
  • 2006, c. 4, s. 45
  • 2007, c. 18, s. 119
  • 2017, c. 20, s. 53
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