Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act, 2001

Version of section 243.1 from 2017-06-22 to 2018-03-31:


Marginal note:Contravention of section 76, 89 or 91

 Every person who contravenes section 76, 89 or 91 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.

  • 2007, c. 18, s. 124
  • 2017, c. 20, s. 57
Date modified: