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(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
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(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
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(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;
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(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;
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(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
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(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.
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| Receiver's
obligations
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(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,
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(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;
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(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
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(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
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(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
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(B) paying any amounts that the
receiver is required to pay to a trustee
in bankruptcy of the person,
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(ii) the person is not liable for the
payment of any duty, interest or other
amount payable by the receiver, and
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(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;
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(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
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(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
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(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;
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(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
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(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.
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| 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:
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(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
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(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.
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| 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.
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| 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.
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| 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
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(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
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(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.
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| Punishment
- section 30
|
215. (1) Every person who contravenes
section 30 is guilty of an offence and liable
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(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
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(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.
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| Minimum
amount
|
(2) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(a) $3.144 multiplied by the number of
kilograms of raw leaf tobacco to which the
offence relates, and
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(b) $1,000 in the case of an indictable
offence and $500 in the case of an offence
punishable on summary conviction.
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| Maximum
amount
|
(3) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(a) $4.716 multiplied by the number of
kilograms of raw leaf tobacco to which the
offence relates, and
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(b) $2,000 in the case of an indictable
offence and $1,000 in the case of an offence
punishable on summary conviction.
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| Punishment
- section 32
|
216. (1) Every person who contravenes
section 32 is guilty of an offence and liable
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(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
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(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.
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| Minimum
amount
|
(2) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $0.16 multiplied by the number of
cigarettes to which the offence relates,
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(ii) $0.11 multiplied by the number of
tobacco sticks to which the offence
relates,
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(iii) $0.11 multiplied by the number of
grams of manufactured tobacco other
than cigarettes or tobacco sticks to which
the offence relates, and
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(iv) $0.21 multiplied by the number of
cigars to which the offence relates, and
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(b) $1,000 in the case of an indictable
offence and $500 in the case of an offence
punishable on summary conviction.
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| Maximum
amount
|
(3) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $0.24 multiplied by the number of
cigarettes to which the offence relates,
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(ii) $0.16 multiplied by the number of
tobacco sticks to which the offence
relates,
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(iii) $0.16 multiplied by the number of
grams of manufactured tobacco other
than cigarettes or tobacco sticks to which
the offence relates, and
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(iv) $0.65 multiplied by the number of
cigars to which the offence relates, and
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(b) $2,000 in the case of an indictable
offence and $1,000 in the case of an offence
punishable on summary conviction.
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| 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
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(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
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(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.
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| Minimum
amount
|
(2) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $11.066 multiplied by the number of
litres of absolute ethyl alcohol in the
spirits to which the offence relates,
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(ii) $0.5122 multiplied by the number of
litres of wine to which the offence relates,
and
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(iii) $10 multiplied by the number of
litres of denatured alcohol or specially
denatured alcohol to which the offence
relates, and
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(b) $1,000 in the case of an indictable
offence and $500 in the case of an offence
punishable on summary conviction.
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| Maximum
amount
|
(3) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $22.132 multiplied by the number of
litres of absolute ethyl alcohol in the
spirits to which the offence relates,
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(ii) $1.0244 multiplied by the number of
litres of wine to which the offence relates,
and
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(iii) $20 multiplied by the number of
litres of denatured alcohol or specially
denatured alcohol to which the offence
relates, and
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(b) $2,000 in the case of an indictable
offence and $1,000 in the case of an offence
punishable on summary conviction.
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| 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
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(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
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(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.
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| Minimum
amount
|
(2) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $22.132 multiplied by the number of
litres of absolute ethyl alcohol in the
spirits to which the offence relates, and
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(ii) $1.0244 multiplied by the number of
litres of wine to which the offence relates,
and
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(b) $1,000 in the case of an indictable
offence and $500 in the case of an offence
punishable on summary conviction.
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| Maximum
amount
|
(3) The amount determined under this
subsection for an offence under subsection (1)
is the greater of
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(i) $33.198 multiplied by the number of
litres of absolute ethyl alcohol in the
spirits to which the offence relates, and
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(ii) $1.5366 multiplied by the number of
litres of wine to which the offence relates,
and
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(b) $2,000 in the case of an indictable
offence and $1,000 in the case of an offence
punishable on summary conviction.
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| Falsifying or
destroying
records
|
219. (1) Every person commits an offence
who
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(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;
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(b) for the purpose of evading payment of
any duty or obtaining a refund to which the
person is not entitled under this Act
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(i) destroys, alters, mutilates, conceals or
otherwise disposes of any records of a
person, or
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(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;
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(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;
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