# Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2019-08-28 and last amended on 2019-06-21. Previous Versions

## PART 5General Provisions Concerning Duty and Other Amounts Payable (continued)

### Bankruptcies and Corporate Reorganizations (continued)

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.

**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

(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

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

Marginal note:Maximum amount

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

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) in the case of cigarettes, the number of cigarettes 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

(A/5) × 2

where

- A
- is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

(ii) in the case of tobacco sticks, the number of tobacco sticks 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

B × 2

where

- B
- is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

(iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco 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

(C/50) × 2

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 × 5

where

- D
- is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar 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.

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) in the case of cigarettes, the number of cigarettes 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

(A/5) × 3

where

- A
- is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

(ii) in the case of tobacco sticks, the number of tobacco sticks 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

B × 3

where

- B
- is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

(iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco 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

(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

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, 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.

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) 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.

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) 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

- Date modified: