The
Court:
The
respondent
Lawrence
Guitar
pleaded
guilty
to
having
manufactured
tobacco
or
cigars
in
his
possession
that
were
not
put
up
in
packages
and
stamped
in
accordance
with
the
provisions
of
the
Excise
Act
and
departmental
regulations,
contrary
to
s.
240(1)
of
the
Excise
Act,
R.S.C.
1985,
c.
E-14.
He
was
charged
along
with
two
other
persons.
The
Judge
said
when
there
are
“[m]ultiple
person
involvements”
the
fine
is
“twice
to
three
times
the
value
of
the
duty
and
taxes
evaded”,
which
“is
perhaps
more
than
the
Legislation
...
intended”.
Because
three
persons
were
involved,
the
Judge
con-
eluded
that
each
should
be
liable
for
‘A
of
the
total
minimum
fine
of
$9,900.00.
The
Crown
submits
that
Mr.
Guitar
is
subject
to
the
minimum
fine
set
out
in
the
Act.
The
question
of
the
minimum
fine
for
this
type
of
offence
was
considered
by
this
Court
in
R.
c.
Desjardins
(1996),
182
N.B.R.
(2d)
321
(N.B.
C.A.).
Mr.
Desjardins
was
involved
with
others
in
a
tobacco
smuggling
scheme.
Although
the
decision
does
not
disclose
whether
others
were
charged,
Bastarache,
J.A.
held
that
the
minimum
fine
was
not
unconstitutional
and
that
it
applied
in
every
case.
See
also
R.
v.
Dickson
(1997),
191
N.B.R.
(2d)
181
(N.B.
C.A.).
Based
on
the
above
authorities,
we
would
allow
the
appeal
and
substitute
a
fine
of
$9,900.00
be
paid
within
3
months,
this
is
on
or
before
April
29,
1998.
In
default
of
payment
of
the
fine
by
that
date,
Mr.
Guitar
shall
be
imprisoned
for
90
days.
Appeal
allowed.
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