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(d) wilfully, in any manner, obtains or
attempts to obtain a refund to which the
person is not entitled under this Act; or
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(e) conspires with any person to commit an
offence described in any of paragraphs (a)
to (d).
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| Punishment
|
(2) Every person who commits an offence
under subsection (1) is guilty of
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(a) an indictable offence and is liable to
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(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,
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(ii) imprisonment for a term of not more
than five years, or
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(iii) both a fine referred to in
subparagraph (i) and imprisonment
referred to in subparagraph (ii); or
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(b) an offence punishable on summary
conviction and liable to
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(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,
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(ii) imprisonment for a term of not more
than 18 months, or
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(iii) both a fine referred to in
subparagraph (i) and imprisonment
referred to in subparagraph (ii).
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| 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.
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| Obstruction of
officer
|
220. (1) No person shall, physically or
otherwise, do or attempt to do any of the
following:
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(a) interfere with, hinder or molest any
officer doing anything the officer is
authorized to do under this Act; or
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(b) prevent any officer from doing anything
the officer is authorized to do under this
Act.
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| Failure to
comply
|
(2) Every person shall do everything the
person is required to do under any of sections
208 to 210 or 260.
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| Punishment
|
(3) Every person who contravenes
subsection (1) or (2) is guilty of an offence
punishable on summary conviction and liable
to a fine of not less than $1,000 and not more
than $25,000 or to imprisonment for a term of
not more than 12 months, or to both.
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| Offence -
confidential
information
|
221. (1) Every person who
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(a) contravenes subsection 211(2), or
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(b) knowingly contravenes an order made
under subsection 211(7)
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is guilty of an offence and liable on summary
conviction to a fine of not more than $5,000 or
to imprisonment for a term of not more than 12
months, or to both.
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| Offence -
confidential
information
|
(2) Every person
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(a) to whom confidential information has
been provided for a purpose pursuant to
paragraph 211(6)(b), (d) or (h), or
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(b) who is an official to whom confidential
information has been provided for a
purpose pursuant to paragraph 211(6)(a),
(e) or (f),
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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 of not more than $5,000 or to
imprisonment for a term of not more than 12
months, or to both.
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| Definitions
|
(3) In this section, ``confidential
information'' and ``official'' have the same
meaning as in subsection 211(1).
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| Other
contravention
s
|
222. Every person who contravenes a
provision of this Act or the regulations for
which no other offence is specified in this Act
is guilty of an offence and is liable on
summary conviction to a fine of not more than
$100,000 or to imprisonment for a term of not
more than 12 months, or to both.
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| Defence of
due diligence
|
223. No person shall be convicted of an
offence under this Act if the person establishes
that they exercised all due diligence to prevent
the commission of the offence.
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| Compliance
orders
|
224. If a person has been convicted by a
court of an offence for a failure to comply with
a provision of this Act, the court may make
any order that it considers proper in order to
enforce compliance with the provision.
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| No penalty
unless
imposed
before laying
of information
|
225. A person who is convicted of failing to
comply with a provision of this Act is not
liable to pay a penalty under any of sections
233 to 253 for the same failure unless the
penalty was imposed under section 254 before
the information or complaint giving rise to the
conviction was laid or made.
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| Officers of
corporations,
etc.
|
226. If a person other than an individual
commits an offence under this Act, every
officer, director or agent of the person who
directed, authorized, assented to, acquiesced
in or participated in the commission of the
offence is a party to and guilty of the offence
and liable on conviction to the punishment
provided for the offence, whether or not the
person has been prosecuted or convicted.
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| Offences by
employees or
agents
|
227. In any prosecution for an offence under
this Act, it is sufficient proof of the offence to
establish that it was committed by an
employee or agent of the accused, whether or
not the employee or agent is identified or has
been prosecuted for the offence, unless the
accused establishes that the offence was
committed without the knowledge or consent
of the accused and that the accused exercised
all due diligence to prevent its commission.
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| Power to
decrease
punishment
|
228. Despite the Criminal Code or any other
law, the court has, in any prosecution or
proceeding under this Act, neither the power
to impose less than the minimum fine fixed
under this Act nor the power to suspend
sentence.
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| Information
or complaint
|
229. (1) An information or complaint under
this Act may be laid or made by any officer. If
an information or complaint is purported to
have been laid or made under this Act, it is
deemed to have been laid or made by an
officer and shall not be called into question for
lack of authority of the officer except by the
Minister or a person acting for the Minister or
for Her Majesty.
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| Two or more
offences
|
(2) An information or complaint in respect
of an offence under this Act may be for one or
more offences and no information, complaint,
warrant, conviction or other proceeding in a
prosecution under this Act is objectionable or
insufficient by reason of the fact that it relates
to two or more offences.
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| Limitation of
prosecutions
|
(3) Despite subsection 786(2) of the
Criminal Code, an information or complaint
in respect of an offence under this Act that is
to be prosecuted by way of summary
conviction proceedings may be laid or made
within two years after the day on which the
matter of the information or complaint arose.
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| Property
obtained from
offences
|
230. (1) No person shall possess any
property or any proceeds of any property
knowing that all or any part of it was obtained
or derived directly or indirectly as a result of
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(a) the commission of an offence under
section 214 or subsection 216(1), 218(1) or
231(1); or
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(b) a conspiracy or an attempt to commit,
being a party to, being an accessory after the
fact in relation to, or any counselling in
relation to, an offence referred to in
paragraph (a).
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| Punishment
|
(2) Every person who contravenes
subsection (1)
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(a) is guilty of an indictable offence and
liable to a fine of not more than $500,000 or
to imprisonment for a term of not more than
five years, or to both; or
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(b) is guilty of an offence punishable on
summary conviction and liable to a fine of
not more than $100,000 or to imprisonment
for a term of not more than 18 months, or to
both.
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| Exception
|
(3) A peace officer or a person acting under
the direction of a peace officer is not guilty of
an offence under this section by reason only
that the peace officer or person possesses
property or the proceeds of property
mentioned in subsection (1) for the purposes
of an investigation or otherwise in the
execution of the peace officer's duties.
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| Laundering
proceeds of
certain
offences
|
231. (1) No person shall use, transfer the
possession of, send or deliver to any person or
place, transport, transmit, alter, dispose of or
otherwise deal with, in any manner or by any
means, any property or any proceeds of any
property with intent to conceal or convert that
property or those proceeds, knowing that all or
part of that property or those proceeds were
obtained or derived directly or indirectly as a
result of
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(a) the commission of an offence under
section 214 or subsection 216(1) or 218(1);
or
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(b) a conspiracy or an attempt to commit,
being a party to, being an accessory after the
fact in relation to, or any counselling in
relation to, an offence referred to in
paragraph (a).
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| Punishment
|
(2) Every person who contravenes
subsection (1)
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(a) is guilty of an indictable offence and
liable to a fine of not more than $500,000 or
to imprisonment for a term of not more than
five years, or to both; or
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(b) is guilty of an offence punishable on
summary conviction and liable to a fine of
not more than $100,000 or to imprisonment
for a term of not more than 18 months, or to
both.
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| Exception
|
(3) A peace officer or a person acting under
the direction of a peace officer is not guilty of
an offence under this section by reason only
that the peace officer or person does any of the
things mentioned in subsection (1) for the
purposes of an investigation or otherwise in
the execution of the peace officer's duties.
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| Part XII.2 of
Criminal
Code
applicable
|
232. (1) Sections 462.3 and 462.32 to 462.5
of the Criminal Code apply, with any
modifications that the circumstances require,
in respect of proceedings for an offence under
section 214, subsection 216(1) or 218(1) or
section 230 or 231.
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| Reference to
enterprise
crime offence
|
(2) For the purpose of subsection (1), the
references in sections 462.37 and 462.38 and
subsection 462.41(2) of the Criminal Code to
an enterprise crime offence are deemed to
include references to the offences referred to
in subsection (1).
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| Contravention
of section 34
or 37
|
233. Every tobacco licensee who
contravenes section 34 or 37 is liable to a
penalty equal to 200% of the duty that was
imposed on the tobacco product to which the
contravention relates.
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| Contravention
of section 38,
40, 41, 49, 61,
99, 149 or
151
|
234. Every person who contravenes section
38, 40, 41, 49, 61, 99, 149 or 151 is liable to
a penalty of not more than $25,000.
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|
| Penalty for
unauthorized
export of raw
leaf tobacco
|
235. Every tobacco grower who exports raw
leaf tobacco without the written approval of
the Minister or who fails to comply with a
condition imposed by the Minister in respect
of the export is liable to a penalty of not more
than $25,000.
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| Diversion of
black stock
tobacco
|
236. (1) Every tobacco licensee is liable to
a penalty if manufactured tobacco on which
duty was imposed under section 42 at a rate set
out in paragraph 1(a), 2(a) or 3(a) of Schedule
1 is
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(a) delivered by the licensee other than to a
duty free shop or customs bonded
warehouse or to a person for use as ships'
stores in accordance with the Ships' Stores
Regulations; or
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(b) exported by the licensee other than for
delivery to a foreign duty free shop or as
foreign ships' stores.
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|
| Amount of
penalty
|
(2) The amount of the penalty is equal to
200% of the total of
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(i) the duty that would have been
imposed under section 42 on the tobacco
if the applicable rate of duty had been the
rate set out in paragraph 1(b), 2(b) or 3(b)
of Schedule 1
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(ii) the duty that was imposed under
section 42 on the tobacco; and
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(b) the amount, if any, of special duty that
was payable under paragraph 56(1)(b) in
respect of the tobacco.
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| Diversion of
non-duty-paid
alcohol
|
237. (1) Every excise warehouse licensee is
liable to a penalty equal to 200% of the duty
imposed on packaged alcohol that was
removed from the warehouse of the licensee
for a purpose described in section 147 if the
alcohol is not delivered or exported, as the
case may be, for that purpose.
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| Diversion of
duty-free
tobacco
|
(2) Every tobacco licensee is liable to a
penalty equal to 200% of the duty that was
imposed on a tobacco product manufactured
in Canada that was removed from the excise
warehouse of the licensee for a purpose
described in subsection 50(4), (7) or (8) if the
product is not delivered or exported, as the
case may be, for that purpose.
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| Diversion of
duty-free
cigars
|
(3) Every excise warehouse licensee is
liable to a penalty equal to 200% of the duty
that was imposed on cigars manufactured in
Canada that were removed from the excise
warehouse of the licensee for a purpose
described in subsection 50(9) if the cigars are
not delivered for that purpose.
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|
| Diversion of
duty-free
tobacco in
special excise
warehouse
|
(4) Every special excise warehouse licensee
is liable to a penalty equal to 200% of the duty
that was imposed on a tobacco product
manufactured in Canada that was removed
from the special excise warehouse of the
licensee for a purpose described in subsection
50(11) if the product is not delivered for that
purpose.
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|
| Diversion of
imported
tobacco
|
(5) Every excise warehouse licensee is
liable to a penalty equal to 200% of the duty
that was imposed on an imported tobacco
product that was removed from the excise
warehouse of the licensee for a purpose
described in subsection 51(2) if the product is
not delivered or exported, as the case may be,
for that purpose.
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| Exception
|
(6) A licensee who would otherwise be
liable to a penalty under this section is not
liable if the licensee proves to the satisfaction
of the Minister that the alcohol or tobacco
product that was removed from their excise
warehouse or special excise warehouse was
returned to that warehouse.
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| Penalty in
respect of
unaccounted
tobacco
|
238. Every excise warehouse licensee and
every special excise warehouse licensee is
liable to a penalty equal to 200% of the duty
that was imposed on a tobacco product entered
into their excise warehouse or special excise
warehouse, as the case may be, if the licensee
cannot account for the product
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(a) as being in the warehouse;
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(b) as having been removed from the
warehouse in accordance with this Act; or
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|
(c) as having been destroyed by fire while
kept in the warehouse.
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| Other
diversions
|
239. Unless section 237 applies, every
person is liable to a penalty equal to 200% of
the duty that was imposed on packaged
alcohol or a tobacco product if
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(a) it was acquired by the person and duty
was not payable because of the purpose for
which the person acquired it or because of
its destination; and
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(b) it is sold or used for a purpose or sent to
a destination in circumstances in which
duty would have been payable if it had
originally been acquired for that purpose or
sent to that destination.
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|
| Contravention
of subsection
50(5)
|
240. Every tobacco licensee who
contravenes subsection 50(5) is liable to a
penalty equal to the total of
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(a) $0.25995 per cigarette that was removed
in contravention of that subsection,
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(b) $0.159966 per tobacco stick that was
removed in contravention of that
subsection, and
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(c) $149.966 per kilogram of manufactured
tobacco, other than cigarettes and tobacco
sticks, that was removed in contravention of
that subsection.
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|
| Contravention
of section 71
|
241. Every person who contravenes section
71 is liable to a penalty equal to 200% of the
duty that was imposed on the bulk spirits to
which the contravention relates.
|
|
| Contravention
of section 72
|
242. Every person who contravenes section
72 is liable to a penalty equal to $1.0244 per
litre of wine to which the contravention
relates.
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|
| Contravention
of section 73,
etc.
|
243. Every person who contravenes any of
sections 73, 76 or 89 to 91 is liable to a penalty
equal to
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