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Excise Act, 2001

Version of section 238.1 from 2018-06-21 to 2019-06-20:


Marginal note:Penalty in respect of unaccounted excise stamps

  •  (1) Every person who is issued excise stamps is liable to a penalty if the person cannot account for the stamps as being in their possession unless

    • (a) the person can demonstrate that the stamps were affixed to tobacco products, cannabis products or their containers in the manner prescribed for the purposes of the definition stamped in section 2 and that duty, other than special duty, has been paid on the tobacco products or cannabis products; or

    • (b) in the case of stamps that were cancelled, the person can demonstrate that the stamps were returned or destroyed as directed by the Minister.

  • Marginal note:Amount of the penalty

    (2) The amount of the penalty for each excise stamp that cannot be accounted for is equal to

    • (a) in the case of a tobacco excise stamp, the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1); or

    • (b) in the case of a cannabis excise stamp, five times the total of the following amounts:

      • (i) the dollar amount set out in paragraph 1(a) of Schedule 7,

      • (ii) if the stamp is in respect of a specified province, three times the dollar amount set out in paragraph 1(a) of Schedule 7, and

      • (iii) if the stamp is in respect of a prescribed specified province, $5.00.

  • 2010, c. 12, s. 44
  • 2018, c. 12, s. 87
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