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Excise Act, 2001

Version of section 243 from 2017-06-22 to 2018-03-31:


Marginal note:Contravention of section 73, 74 or 90

  •  (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to

    • (a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or

    • (b) if the contravention relates to wine, $1.26 per litre of that wine.

  • Marginal note:Contravention of section 73 or 90 by licensed user

    (2) Every licensed user who exports, gives possession of or takes for use alcohol in contravention of section 73 or 90 is liable to a penalty equal to

    • (a) if the contravention relates to spirits, the duty that was imposed on the spirits; or

    • (b) if the contravention relates to wine, $0.63 per litre of that wine.

  • 2002, c. 22, s. 243
  • 2006, c. 4, s. 47
  • 2007, c. 18, s. 124
  • 2017, c. 20, s. 56
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