GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 214
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, 158.1, 158.35, 158.37 to 158.39, 158.41 and 158.43 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not less than $50,000 and not more than $1,000,000 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 $10,000 and not more than $500,000 or to imprisonment for a term of not more than 18 months, or to both. 2002, c. 22, s. 214; 2008, c. 28, s. 60; 2010, c. 12, s. 42; 2018, c. 12, s. 79 2022, c. 10, s. 64
Excise Act, 2001 — E-14.1 215
Punishment — section 30 215 (1) Every person who contravenes section 30 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 $100,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both. Minimum amount (2) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) $3.144 multiplied by the number of kilograms of raw leaf tobacco to which the offence relates, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) $4.716 multiplied by the number of kilograms of raw leaf tobacco to which the offence relates, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.
Excise Act, 2001 — E-14.1 216
 if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C/50) × 3 where C is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula D × 10 where D is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar that applied at the time the offence was committed, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 2002, c. 22, s. 216; 2006, c. 4, s. 35; 2007, c. 35, s. 202; 2008, c. 28, s. 61; 2013, c. 33, s. 54; 2014, c. 20, s. 76; 2017, c. 20, s. 51; 2018, c. 12, s. 52
Excise Act, 2001 — E-14.1 217
Punishment for certain alcohol offences 217 (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90, 93.1, 93.2 or 96 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 $100,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both. Minimum amount (2) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, (ii) the number of litres of wine to which the offence relates multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and (iii) $10 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and (iii) $20 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 2002, c. 22, s. 217; 2006, c. 4, s. 44; 2007, c. 18, s. 118; 2017, c. 20, s. 52
Excise Act, 2001 — E-14.1 218
Punishment for more serious alcohol offences 218 (1) Every person who contravenes any of sections 67, 69 to 72, 75 or 88 or subsection 101(1) or (2) 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. Minimum amount (2) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the total of (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 300% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and (ii) the number of litres of wine to which the offence relates multiplied by 300% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 2002, c. 22, s. 218; 2006, c. 4, s. 45; 2007, c. 18, s. 119; 2017, c. 20, s. 53
Excise Act, 2001 — E-14.1 218.1
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. 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 (i) if the offence occurred in a specified province, 300% of the amount determined for A, and (ii) in any other case, 0, and C is (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and (ii) in any other case, 0, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. 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 (i) if the offence occurred in a specified province, 300% of the amount determined for A, and (ii) in any other case, 0, and C is (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and (ii) in any other case, 0, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 2018, c. 12, s. 80
Excise Act, 2001 — E-14.1 218.2
Punishment — sections 158.44 and 158.45 218.2 (1) Every person that contravenes section 158.44 or 158.45 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. 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) × 200% where A is the amount determined under Schedule 8 in respect of the vaping products to which the offence relates, using the rates of duty applicable at the time the offence was committed, and B is (i) if the offence occurred in a specified vaping province, the amount determined for A, and (ii) in any other case, 0, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. 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) × 300% where A is the amount determined under Schedule 8 in respect of the vaping products to which the offence relates, using the rates of duty applicable at the time the offence was committed, and B is (i) if the offence occurred in a specified vaping province, the amount determined for A, and (ii) in any other case, 0, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 2022, c. 10, s. 65
Excise Act, 2001 — E-14.1 219
Falsifying or destroying records 219 (1) Every person commits an offence who (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act; (b) for the purpose of evading payment of any duty or obtaining a refund to which the person is not entitled under this Act (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of duty, interest or other amount imposed under this Act; (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment (2) Every person who commits an offence under subsection (1) is guilty of (a) an indictable offence and is liable to (i) a fine of not less than $1,000 plus 200%, and not more than $10,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $10,000 and not more than $100,000, (ii) imprisonment for a term of not more than five years, or (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii); or (b) an offence punishable on summary conviction and liable to (i) a fine of not less than $100 plus 200%, and not more than $1,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $1,000 and not more than $25,000, (ii) imprisonment for a term of not more than 18 months, or (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii). Stay of appeal (3) If, in any appeal under Part 5, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.
Excise Act, 2001 — E-14.1 220
Obstruction of officer 220 (1) No person shall, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any officer doing anything the officer is authorized to do under this Act; or (b) prevent any officer from doing anything the officer is authorized to do under this Act. Failure to comply (2) Every person shall do everything the person is required to do under any of sections 208 to 210 or 260. Punishment (3) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction and liable to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term of not more than 12 months, or to both.
Excise Act, 2001 — E-14.1 221
Offence — confidential information 221 (1) Every person who (a) contravenes subsection 211(2), or (b) knowingly contravenes an order made under subsection 211(7) is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both. Offence — confidential information (2) Every person (a) to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(b), (d), (h), (l) or (m), or (b) who is an official to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(a), (e) or (f), and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both. Definitions (3) In this section, confidential information and official have the same meaning as in subsection 211(1). 2002, c. 22, s. 221; 2007, c. 18, s. 120
Excise Act, 2001 — E-14.1 222
Other contraventions 222 Every person who contravenes a provision of this Act or the regulations for which no other offence is specified in this Act is guilty of an offence and is liable on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.
Excise Act, 2001 — E-14.1 223
Defence of due diligence 223 No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.
Excise Act, 2001 — E-14.1 224
Compliance orders 224 If a person has been convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.
Excise Act, 2001 — E-14.1 225
No penalty unless imposed before laying of information 225 A person who is convicted of failing to comply with a provision of this Act is not liable to pay a penalty under any of sections 233 to 253 for the same failure unless the penalty was imposed under section 254 before the information or complaint giving rise to the conviction was laid or made.
Excise Act, 2001 — E-14.1 226
Officers of corporations, etc. 226 If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Excise Act, 2001 — E-14.1 227
Offences by employees or agents 227 In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.
Excise Act, 2001 — E-14.1 228
Power to decrease punishment 228 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.
Excise Act, 2001 — E-14.1 229
Information or complaint 229 (1) An information or complaint under this Act may be laid or made by any officer. If an information or complaint is purported to have been laid or made under this Act, it is deemed to have been laid or made by an officer and shall not be called into question for lack of authority of the officer except by the Minister or a person acting for the Minister or for Her Majesty. Two or more offences (2) An information or complaint in respect of an offence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Limitation of prosecutions (3) Despite subsection 786(2) of the Criminal Code , an information or complaint in respect of an offence under this Act that is to be prosecuted by way of summary conviction proceedings may be laid or made within two years after the day on which the matter of the information or complaint arose.
Excise Act, 2001 — E-14.1 230
Property obtained from offences 230 (1) No person shall possess any property or any proceeds of any property knowing that all or any part of it was obtained or derived directly or indirectly as a result of (a) the commission of an offence under section 214 or subsection 216(1), 218(1), 218.1(1), 218.2(1) or 231(1); or (b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). Punishment (2) Every person who contravenes subsection (1) (a) is guilty of an indictable offence and liable to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; or (b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 18 months, or to both. Exception (3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person possesses property or the proceeds of property mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer’s duties. 2002, c. 22, s. 230; 2018, c. 12, s. 81 2022, c. 10, s. 66
Excise Act, 2001 — E-14.1 231
Laundering proceeds of certain offences 231 (1) No person shall use, transfer the possession of, send or deliver to any person or place, transport, transmit, alter, dispose of or otherwise deal with, in any manner or by any means, any property or any proceeds of any property with intent to conceal or convert that property or those proceeds, knowing that all or part of that property or those proceeds were obtained or derived directly or indirectly as a result of (a) the commission of an offence under section 214 or subsection 216(1), 218(1), 218.1(1) or 218.2(1); or (b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a). Punishment (2) Every person who contravenes subsection (1) (a) is guilty of an indictable offence and liable to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; or (b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 18 months, or to both. Exception (3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person does any of the things mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer’s duties. 2002, c. 22, s. 231; 2018, c. 12, s. 82 2022, c. 10, s. 67
Excise Act, 2001 — E-14.1 232
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), 218.1(1) or 218.2(1) or section 230 or 231. Reference to enterprise crime offence (2) For the purpose of subsection (1), the references in sections 462.37 and 462.38 and subsection 462.41(2) of the Criminal Code to an enterprise crime offence are deemed to include references to the offences referred to in subsection (1). 2002, c. 22, s. 232; 2018, c. 12, s. 83 2022, c. 10, s. 68
Excise Act, 2001 — E-14.1 233
Contravention of section 34 or 37 233 Every tobacco licensee who contravenes section 34 or 37 is liable to a penalty equal to 200% of the duty that was imposed on the tobacco product to which the contravention relates.