Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2017-11-06 and last amended on 2017-07-01. Previous Versions

SUBDIVISION FOffences

Marginal note:Offences
  •  (1) Every person who fails to file or make a return as and when required by or under this Part or who fails to comply with subsection 286(2) or 291(2) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

    • (a) a fine of not less than $1,000 and not more than $25,000; or

    • (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding twelve months.

  • Marginal note:Compliance orders

    (2) Where a person has been convicted by a court of an offence under subsection (1) for a failure to comply with a provision of this Part or a regulation made under this Part, the court may make such order as it deems proper in order to enforce compliance with the provision.

  • Marginal note:Saving

    (3) A person that is convicted under this section of failing to comply with a provision of this Part or a regulation made under this Part is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 284.1 or under a regulation made under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2001, c. 17, s. 261;
  • 2006, c. 4, s. 159;
  • 2009, c. 32, s. 42;
  • 2010, c. 12, s. 82.
Marginal note:Offences
  •  (1) Every person who has

    • (a) made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, application, certificate, statement, document or answer filed or made as required by or under this Part or the regulations made under this Part,

    • (b) for the purpose of evading payment or remittance of any tax or net tax payable under this Part, or obtaining a refund or rebate to which the person is not entitled under this Part,

      • (i) destroyed, altered, mutilated, secreted or otherwise disposed of any documents of a person, or

      • (ii) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular in the documents of a person,

    • (c) wilfully, in any manner, evaded or attempted to evade compliance with this Part or payment or remittance of tax or net tax imposed under this Part,

    • (d) wilfully, in any manner, obtained or attempted to obtain a rebate or refund to which the person is not entitled under this Part, or

    • (e) conspired with any person to commit an offence described in any of paragraphs (a) to (c),

    is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

    • (f) a fine of not less than 50%, and not more than 200%, of the amount of the tax or net tax that was sought to be evaded, or of the rebate or refund sought, or, where the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000, or

    • (g) both a fine referred to in paragraph (f) and imprisonment for a term not exceeding two years.

  • Marginal note:Prosecution on indictment

    (2) Every person who is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

    • (a) a fine of not less than 100%, and not more than 200%, of the amount of the tax or net tax that was sought to be evaded, or of the rebate or refund sought, or, where the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $25,000, or

    • (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.

  • Marginal note:Penalty on conviction

    (3) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • Marginal note:Stay of appeal

    (4) Where, in any appeal under this Part, 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 thereupon the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2000, c. 19, s. 72, c. 30, s. 99;
  • 2006, c. 4, s. 160;
  • 2009, c. 32, s. 43.
Marginal note:Definitions
  •  (1) The definitions in subsection 285.01(1) apply in this section.

  • Marginal note:Offences

    (2) Every person that, without lawful excuse, the proof of which lies on the person,

    • (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 286,

    • (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286,

    • (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286,

    • (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, or

    • (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d),

    is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both.

  • Marginal note:Prosecution on indictment

    (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both.

  • Marginal note:Penalty on conviction

    (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • Marginal note:Stay of appeal

    (5) If, in any appeal under this Part, 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 upon that filing the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.

  • 2013, c. 40, s. 123.
Marginal note:Offence re confidential information
  •  (1) Every person who

    • (a) contravenes subsection 295(2), or

    • (b) knowingly contravenes an order made under subsection 295(5.1)

    is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both.

  • Marginal note:Idem

    (2) Every person

    • (a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k), (l), (m) or (n), or

    • (b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 295(5)(a), (d), (e) or (h),

    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 not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both.

  • Marginal note:Definitions

    (3) In subsections (1) and (2), official and confidential information have the meanings assigned by subsection 295(1).

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 135;
  • 1999, c. 26, s. 39;
  • 2001, c. 17, s. 262;
  • 2007, c. 18, s. 51.
 
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