Marginal note:Contravention — sections 158.35 and 158.43 to 158.45
234.2 Every person that contravenes section 158.35, that receives for sale vaping products in contravention of section 158.43 or that sells or offers to sell vaping products in contravention of section 158.44 or 158.45 is liable to a penalty equal to the amount determined by the formula
(A + B) × 200%
where
- A
- is the amount determined under Schedule 8 in respect of the vaping products to which the contravention relates, using the rates of duty applicable at the time the contravention occurred; and
- B
- is
(a) if the contravention occurred in a specified vaping province, the amount determined for A, and
(b) in any other case, 0.
- 2022, c. 10, s. 71
- Date modified: