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Excise Act, 2001

Version of section 216 from 2008-06-18 to 2013-06-25:


Marginal note:Punishment — section 32

  •  (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) $0.17 multiplied by the number of cigarettes to which the offence relates,

      • (ii) $0.17 multiplied by the number of tobacco sticks to which the offence relates,

      • (iii) $0.116 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

      • (iv) $0.29 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) $0.255 multiplied by the number of cigarettes to which the offence relates,

      • (ii) $0.255 multiplied by the number of tobacco sticks to which the offence relates,

      • (iii) $0.174 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

      • (iv) $0.67 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.

  • 2002, c. 22, s. 216
  • 2006, c. 4, s. 35
  • 2007, c. 35, s. 202
  • 2008, c. 28, s. 61

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