(c) the fiscal month of the person begins and ends on the day on which it would have begun and ended if the bankruptcy had not occurred, except that

      (i) the fiscal month of the person during which the person becomes a bankrupt shall end on the particular day and a new fiscal month of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and

      (ii) the fiscal month of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day on which the discharge is granted;

    (d) subject to paragraph (f), the trustee in bankruptcy shall file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the fiscal months of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person;

    (e) subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a fiscal month of the person ending on or before the particular day, the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that fiscal month of the person; and

    (f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.

Receiver's obligations

(3) For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,

    (a) if the relevant assets of the receiver are a part and not all of the person's businesses, properties, affairs or assets, the relevant assets of the receiver shall be deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;

    (b) the person and the receiver are jointly and severally or solidarily liable for the payment of any duty, interest or other amount that becomes payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the duty, interest or other amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the duty, interest or other amount became payable except that

      (i) the receiver is liable for the payment of any duty, interest or other amount that became payable before that period only to the extent of the property of the person in possession or under the control and management of the receiver after

        (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the duty, interest or other amount, and

        (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,

      (ii) the person is not liable for the payment of any duty, interest or other amount payable by the receiver, and

      (iii) the payment by the person or the receiver of an amount in respect of the duty, interest or other amount shall discharge the joint and several or solidary liability to the extent of that amount;

    (c) the fiscal month of the person begins and ends on the day on which it would have begun and ended if the vesting had not occurred, except that

      (i) the fiscal month of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new fiscal month of the person in relation to the relevant assets shall begin on the day immediately after the particular day, and

      (ii) the fiscal month of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, shall end on the day on which the receiver ceases to act as receiver of the person;

    (d) the receiver shall file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for fiscal months ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and

    (e) if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a fiscal month of the person ending on or before the particular day, the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that fiscal month that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that fiscal month.

Certificates for receivers and representative s

(4) Every receiver and representative who controls property of another person who is required to pay any duty, interest or other amount under this Act shall, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister:

    (a) all duty, interest and other amounts that are payable by the other person under this Act in respect of the fiscal month during which the distribution is made, or any previous fiscal month; and

    (b) all duty, interest and other amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the fiscal month during which the distribution is made, or any previous fiscal month.

Liability for failure to obtain certificate

(5) Any receiver or representative who distributes property without obtaining a certificate in respect of the duty, interest or other amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed.

Amalgamatio ns

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 6

ENFORCEMENT

Offences and Punishment

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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;