Marginal note:Amalgamations

213. If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for prescribed purposes, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.

PART 6ENFORCEMENT

Offences and Punishment

Marginal note:Unlawful production, sale, etc., of tobacco or alcohol

214. Every person who contravenes section 25, 27, 29, 60 or 62 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.

Marginal note: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.

• Marginal note: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.

• Marginal note: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.

Marginal note:Punishment — section 32

• 216. (1) Every person who contravenes section 32 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 total of

    • (i) $0.16 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.11 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.11 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.21 multiplied by the number of cigars 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.

• Marginal note:Maximum amount

  (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

  • (a) the total of

    • (i) $0.24 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.16 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.16 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.65 multiplied by the number of cigars 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.

Marginal note:Punishment for certain alcohol offences

• 217. (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90 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.

• Marginal note:Minimum amount

  (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

  • (a) the total of

    • (i) $11.066 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $0.5122 multiplied by the number of litres of wine to which the offence relates, and

    • (iii) $10 multiplied by the number of litres of denatured alcohol or specially denatured alcohol 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.

• Marginal note:Maximum amount

  (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

  • (a) the total of

    • (i) $22.132 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $1.0244 multiplied by the number of litres of wine to which the offence relates, and

    • (iii) $20 multiplied by the number of litres of denatured alcohol or specially denatured alcohol 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.

Marginal note:Punishment for more serious alcohol offences

• 218. (1) Every person who contravenes any of sections 67, 69 to 72, 74, 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.

• Marginal note:Minimum amount

  (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

  • (a) the total of

    • (i) $22.132 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

    • (ii) $1.0244 multiplied by the number of litres of wine 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.

• Marginal note:Maximum amount

  (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

  • (a) the total of

    • (i) $33.198 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

    • (ii) $1.5366 multiplied by the number of litres of wine 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.

Marginal note: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).

• Marginal note: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).

• Marginal note: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.