GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 233.1
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 paragraph 4(a) of Schedule 7, as that paragraph read at that time; B is (a) if the contravention occurred in a specified province, 300% of the amount determined for A, and (b) in any other case, 0; and C is (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and (b) in any other case, 0. 2018, c. 12, s. 84, c. 27, s. 67 2019, c. 29, s. 83
Excise Act, 2001 — E-14.1 233.2
Contravention of section 158.46 or 158.49 233.2 Every vaping product licensee that contravenes section 158.46 or 158.49 is liable to a penalty equal to 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 contravention relates, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 2022, c. 10, s. 69
Excise Act, 2001 — E-14.1 233.3
Contravention of section 158.47 233.3 Every person that is liable to pay a duty imposed under paragraph 158.57(b) on a vaping product is liable to a penalty equal to the amount determined by the following formula if the vaping product is released under the Customs Act for entry into the duty paid market in contravention of section 158.47: (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping product, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 2024, c. 15, s. 156
Excise Act, 2001 — E-14.1 234
Contravention of certain sections 234 (1) Every person that contravenes section 38, 40, 49, 61, 62.1, 99, 149, 151, 158.15, 158.5, 158.52 or 158.67 is liable to a penalty of not more than $25,000. Failure to comply (2) Every person who fails to return or destroy stamps as directed by the Minister under paragraph 25.5(b), or who fails to re-work or destroy a tobacco product in the manner authorized by the Minister under section 41, is liable to a penalty of not more than $25,000. Failure to comply (3) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.07(b), or that fails to re-work or destroy a cannabis product in the manner authorized by the Minister under section 158.16, is liable to a penalty of not more than $25,000. Failure to comply (4) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.4(b), or that fails to re-work or destroy a vaping product in the manner authorized by the Minister under section 158.53, is liable to a penalty of not more than $25,000. 2002, c. 22, s. 234; 2007, c. 18, s. 121; 2010, c. 12, s. 43; 2018, c. 12, s. 85 2022, c. 10, s. 70
Excise Act, 2001 — E-14.1 234.1
Contravention of section 158.02, 158.1, 158.11 or 158.12 234.1 Every person that contravenes section 158.02, 158.1, 158.11 or 158.12 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 paragraph 4(a) of Schedule 7, as that paragraph read at that time; B is (a) if the contravention occurred in a specified province, 300% of the amount determined for A, and (b) in any other case, 0; and C is (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and (b) in any other case, 0. 2018, c. 12, s. 86, c. 27, s. 68 2019, c. 29, s. 84 2022, c. 19, s. 100
Excise Act, 2001 — E-14.1 234.2
Contravention — sections 158.35 and 158.43 to 158.45 234.2 Every person that contravenes section 158.35, 158.43, 158.44 or 158.45 is liable to a penalty equal to 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 contravention relates, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 2022, c. 10, s. 71 2024, c. 15, s. 157
Excise Act, 2001 — E-14.1 235
Penalty for unauthorized export of raw leaf tobacco 235 Every tobacco grower who exports raw leaf tobacco without the written approval of the Minister or who fails to comply with a condition imposed by the Minister in respect of the export is liable to a penalty of not more than $25,000.
Excise Act, 2001 — E-14.1 238
Penalty in respect of unaccounted tobacco 238 Every excise warehouse licensee and every special excise warehouse licensee is liable to a penalty equal to 200% of the duty that was imposed on a tobacco product entered into their excise warehouse or special excise warehouse, as the case may be, if the licensee cannot account for the product (a) as being in the warehouse; (b) as having been removed from the warehouse in accordance with this Act; or (c) as having been destroyed by fire while kept in the warehouse.
Excise Act, 2001 — E-14.1 238.01
Penalty in respect of unaccounted vaping products 238.01 (1) Every excise warehouse licensee is liable to a penalty in respect of a vaping product entered into their excise warehouse if the licensee cannot account for the vaping product (a) as being in the warehouse; (b) as having been removed from the warehouse in accordance with this Act; or (c) as having been destroyed by fire while kept in the warehouse. Amount of penalty (2) The amount of a penalty for each vaping product that cannot be accounted for is equal to the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping product, using the rates of duty applicable at the time the vaping product is entered into the excise warehouse; and B is (a) if at least one province is prescribed for the purposes of the definition specified vaping province in section 2 at the time the vaping product is entered into the excise warehouse, the amount determined for A, and (b) in any other case, 0. 2022, c. 10, s. 73
Excise Act, 2001 — E-14.1 238.1
Penalty in respect of unaccounted excise stamps 238.1 (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, vaping 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, cannabis products or vaping 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. 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); (b) in the case of a cannabis excise stamp, five times the total of the following amounts: (i) the dollar amount set out in subparagraph 1(a)(i) of Schedule 7, (ii) if the stamp is in respect of a specified province, three times the dollar amount set out in subparagraph 1(a)(i) of Schedule 7, and (iii) if the stamp is in respect of a prescribed specified province, $5.00; or (c) in the case of a vaping excise stamp (i) if the stamp is in respect of a specified vaping province, $10.00, and (ii) in any other case, $5.00. 2010, c. 12, s. 44; 2018, c. 12, s. 87 2019, c. 29, s. 85 2022, c. 10, s. 74
Excise Act, 2001 — E-14.1 239
Other diversions 239 Unless section 237 applies, every person is liable to a penalty equal to 200% of the duty that was imposed on packaged alcohol, a tobacco product, a cannabis product or a vaping product if (a) it was acquired by the person and duty was not payable because of the purpose for which the person acquired it or because of its destination; and (b) it is sold or used for a purpose or sent to a destination in circumstances in which duty would have been payable if it had originally been acquired for that purpose or sent to that destination. 2002, c. 22, s. 239; 2018, c. 12, s. 88 2022, c. 10, s. 75
Excise Act, 2001 — E-14.1 240
Contravention of subsection 50(5) 240 Every tobacco licensee who contravenes subsection 50(5) is liable to a penalty equal to the total of (a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection 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 (A/5 + B) × 2 where A is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and B is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed, (b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection 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 (C + D) × 2 where C is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and D is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection 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 (E + F) × 40 where E is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and F is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed. 2002, c. 22, s. 240; 2003, c. 15, s. 46; 2006, c. 4, s. 36; 2007, c. 35, s. 203; 2008, c. 28, s. 62; 2013, c. 33, s. 55; 2014, c. 20, s. 78; 2017, c. 20, s. 54; 2018, c. 12, s. 53
Excise Act, 2001 — E-14.1 241
Contravention of section 71 241 Every person who contravenes section 71 is liable to a penalty equal to 200% of the duty that was imposed on the bulk spirits to which the contravention relates.
Excise Act, 2001 — E-14.1 242
Contravention of section 72 242 Every person who contravenes section 72 is liable to a penalty equal to the number of litres of wine to which the contravention 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. 2002, c. 22, s. 242; 2006, c. 4, s. 46; 2017, c. 20, s. 55
Excise Act, 2001 — E-14.1 243
Contravention of section 73, 74 or 90 243 (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, the number of litres of that wine 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. 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, the number of litres of that wine 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. 2002, c. 22, s. 243; 2006, c. 4, s. 47; 2007, c. 18, s. 124; 2017, c. 20, s. 56
Excise Act, 2001 — E-14.1 243.1
Contravention of section 76, 89 or 91 243.1 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, the number of litres of that wine 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. 2007, c. 18, s. 124; 2017, c. 20, s. 57
Excise Act, 2001 — E-14.1 244
Spirits improperly used as DA or SDA 244 Every person who is required to export, return, dispose of or destroy an amount of spirits under paragraph 101(1)(a) or (b) or (2)(a) or (b) but is unable to do so because the amount has been used in the production of another product is liable to a penalty equal to the duty imposed under section 122 or levied under section 21.1 or subsection 21.2(1) of the Customs Tariff on the amount.
Excise Act, 2001 — E-14.1 245
Contravention of section 78, 83 or 94 245 Every person who contravenes section 78, 83 or 94 is liable to a penalty equal to 100% of the duty that was imposed on the alcohol to which the contravention relates.
Excise Act, 2001 — E-14.1 246
Contravention of section 81, 86, 92 or 93 246 Every person who contravenes section 81, 86, 92 or 93 is liable to a penalty equal to 50% of the duty that was imposed on the alcohol to which the contravention relates.
Excise Act, 2001 — E-14.1 247
Unauthorized possession, etc., of SDA 247 Every person who contravenes any of sections 96 to 98, 100, 102 or 103 is liable to a penalty of $10 per litre of specially denatured alcohol to which the contravention relates.
Excise Act, 2001 — E-14.1 247.1
Unauthorized possession, etc., of restricted formulation 247.1 Every person who contravenes section 93.1 or 93.2 is liable to a penalty of $10 per litre of restricted formulation to which the contravention relates. 2007, c. 18, s. 125
Excise Act, 2001 — E-14.1 248
Unauthorized removal of marked special container 248 Every excise warehouse licensee who removes a marked special container of alcohol from their excise warehouse for entry into the duty-paid market is liable to a penalty equal to 50% of the duty that was imposed on the alcohol in the container unless the container is marked for delivery to and use at a bottle-your-own premises and it is delivered to a bottle-your-own premises.
Excise Act, 2001 — E-14.1 249
Contravention of section 154 249 Every excise warehouse licensee who contravenes section 154 is liable to a penalty equal to the total of (a) $1,000, and (b) 50% of the duty that was imposed on the alcohol supplied in contravention of that section.
Excise Act, 2001 — E-14.1 249.1
Contravention of section 158.511 249.1 Every person that contravenes section 158.511 is liable to a penalty equal to the amount determined by the formula (A + B) × 50% where A is the amount determined under Schedule 8 in respect of the vaping products to which the contravention relates, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 2024, c. 15, s. 158
Excise Act, 2001 — E-14.1 250
Failure to comply 250 Every person is liable to a penalty of not more than $25,000 if the person fails to comply with (a) section 206 or 207; (b) a requirement in a notice referred to in section 208 or 210; (c) a condition or requirement of a licence or registration issued to the person under this Act; (d) a condition or restriction imposed under section 143; or (e) the regulations.
Excise Act, 2001 — E-14.1 251
Failure to answer demand 251 Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to $250. 2002, c. 22, s. 251; 2006, c. 4, s. 119
Excise Act, 2001 — E-14.1 251.1
Failure to file return 251.1 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid before the end of the day on which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. 2006, c. 4, s. 119; 2010, c. 25, s. 120
Excise Act, 2001 — E-14.1 251.11
Penalty — electronic payment 251.11 Every person that fails to comply with subsection 163(2) is liable to a penalty equal to $100 for each such failure. 2023, c. 26, s. 91
Excise Act, 2001 — E-14.1 251.2
Dishonoured instruments 251.2 For the purposes of this Act and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. 2006, c. 4, s. 119
Excise Act, 2001 — E-14.1 252
Failure to provide information 252 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Excise Act, 2001 — E-14.1 253
False statements or omissions 253 Every person who knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or activity is liable to a penalty equal to the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount of duty payable by the person, the amount, if any, by which (i) that duty payable exceeds (ii) the amount that would be the duty payable by the person if the duty were determined on the basis of the information provided in the return; and (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the refund or other payment payable to the person. 2002, c. 22, s. 253; 2010, c. 25, s. 121
Excise Act, 2001 — E-14.1 254
Notice of imposed penalty 254 (1) A penalty that a person is liable to pay under any of sections 233 to 253, other than section 251.1, may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person’s last known address. Penalty is in addition to other sanction (2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed. 2002, c. 22, s. 254; 2006, c. 4, s. 120
Excise Act, 2001 — E-14.1 255
When penalty becomes payable 255 The amount of a penalty imposed on a person under section 254 is payable by the person to the Receiver General at the time it is imposed.
Excise Act, 2001 — E-14.1 255.1
Waiving or reducing failure to file penalty 255.1 The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the reporting period. 2006, c. 4, s. 121; 2007, c. 18, s. 126; 2010, c. 25, s. 122
Excise Act, 2001 — E-14.1 256
Interest on penalty during review period 256 Despite subsection 170(1), if a request is made under subsection 271(1) for a decision of the Minister in respect of a penalty imposed under section 254, no interest is payable in respect of the penalty for the period beginning on the day on which the request is made and ending on the day on which the Minister gives notice of the decision under subsection 273(2) or, if the decision is appealed to the Federal Court under section 276, the day on which the appeal is resolved.
Excise Act, 2001 — E-14.1 257
Review of imposed penalty 257 The debt due to Her Majesty as a result of a penalty imposed under section 254 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided under this Act.
Excise Act, 2001 — E-14.1 259
Warrant not necessary in exigent circumstances 259 An officer may exercise any of the powers referred to in subsection 258(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would not be practical to obtain one.
Excise Act, 2001 — E-14.1 261
Custody of seized things 261 (1) An officer who seizes a thing under section 260 may retain custody of the thing or transfer custody of it to any person that the officer may designate. Retention of seized things (2) An officer may order that a thing seized under section 260 be retained or stored at the place from where it was seized and no person shall use, remove or dispose of the thing without the consent of the officer or other authorized person.
Excise Act, 2001 — E-14.1 262
Copies of records 262 (1) A person who seizes, inspects, audits, examines or is provided a record under section 260 may make, or cause to be made, one or more copies of the record. Retention of records seized (2) No records that have been seized as evidence under section 260 shall be retained for a period of more than three months after the time of seizure unless, before the expiry of that period, (a) the person from whom they were seized agrees to their further retention for a specified period; (b) a judge is satisfied on application that, having regard to the circumstances, their further retention for a specified period is warranted and so orders; or (c) judicial proceedings are instituted in which they may be required.