Excise Tax Act

Marginal note:Offences

• 326 (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 who 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 section 280.1, 283 or 284 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.