Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)
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Assented to 2018-06-21
PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts (continued)
2002, c. 22Excise Act, 2001 (continued)
74 (1) The portion of subsection 159(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Determination of fiscal months
159 (1) The fiscal months of a person other than a cannabis licensee shall be determined in accordance with the following rules:
(2) Section 159 of the Act is amended by adding the following after subsection (1):
Marginal note:Fiscal months — cannabis licensee
(1.01) For the purposes of this Act, the fiscal months of a cannabis licensee are calendar months.
75 Section 180 of the Act is replaced by the following:
Marginal note:No refund — exportation
180 Subject to this Act, the duty paid on any tobacco product, cannabis product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product or alcohol.
76 The Act is amended by adding the following after section 187:
Marginal note:Refund of duty — destroyed cannabis
187.1 The Minister may refund to a cannabis licensee the duty paid on a cannabis product that is re-worked or destroyed by the cannabis licensee in accordance with section 158.16 if the cannabis licensee applies for the refund within two years after the cannabis product is re-worked or destroyed.
77 (1) Paragraph 206(1)(d) of the Act is replaced by the following:
(d) every person that transports a tobacco product or cannabis product that is not stamped or non-duty-paid packaged alcohol.
(2) Section 206 of the Act is amended by adding the following after subsection (2):
Marginal note:Keeping records — cannabis licensee
(2.01) Every cannabis licensee shall keep records that will enable the determination of the amount of cannabis product produced, received, used, packaged, re-worked, sold or disposed of by the licensee.
78 Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix):
(x) to an official solely for the administration or enforcement of the Cannabis Act;
79 (1) The portion of section 214 of the Act before paragraph (a) is replaced by the following:
Marginal note:Unlawful production, sale, etc.
214 Every person that contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.04 to 158.06 and 158.08 is guilty of an offence and liable
(2) The portion of section 214 of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following:
Marginal note:Unlawful production, sale, etc.
214 Every person that contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.02, 158.04 to 158.06, 158.08 and 158.1 is guilty of an offence and liable
80 The Act is amended by adding the following after section 218:
Marginal note:Punishment — sections 158.11 and 158.12
218.1 (1) Every person that contravenes section 158.11 or 158.12 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 amount determined by the formula
(A + B + C) × 200%
where
- A
- is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
- B
- is
- C
- is
(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 amount determined by the formula
(A + B + C) × 300%
where
- A
- is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
- B
- is
- C
- is
(b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.
81 Paragraph 230(1)(a) of the Act is replaced by the following:
(a) the commission of an offence under section 214 or subsection 216(1), 218(1), 218.1(1) or 231(1); or
82 Paragraph 231(1)(a) of the Act is replaced by the following:
(a) the commission of an offence under section 214 or subsection 216(1), 218(1) or 218.1(1); or
83 Subsection 232(1) of the Act is replaced by the following:
Marginal note:Part XII.2 of Criminal Code applicable
232 (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings for an offence under section 214, subsection 216(1), 218(1) or 218.1(1) or section 230 or 231.
84 The Act is amended by adding the following after section 233:
Marginal note:Contravention of section 158.13
233.1 Every cannabis licensee that contravenes section 158.13 is liable to a penalty equal to the amount determined by the formula
(A + B + C) × 200%
where
- A
- is the greater of
(a) the amount determined under section 1 of Schedule 7, as that section read at the time the contravention occurred, in respect of the cannabis products to which the contravention relates, and
(b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in section 4 of Schedule 7, as that section read at that time;
- B
- is
- C
- is
- Date modified: