Search - contravention

Retention periods are used for penalty calculation purposes only, to determine whether a penalty will be imposed as a first contravention, a second contravention or a third or subsequent contravention. 11. ... If the retention period for a particular contravention expires and the contravention occurs again, the penalty amount for a first contravention will apply to the first subsequent contravention by a person. ... General – Graduated administrative penalties Legislative reference – Liability Legislative reference –Contravention Description of contravention Severity level First contravention Second contravention Third or subsequent contravention Paragraph 250(a) Paragraph 206(1)(a) A licensee or registrant did not keep all records that are necessary to determine whether they complied with the Act. ...

Table of Contents Overview Amendments to the Excise Act, 2001 for vaping products Vaping product licence Packaging and stamping of vaping products Unstamped products to be warehoused, exported or delivered to accredited representatives Non-compliant imports Imports for stamping – Delivery to premises Imposition of vaping duty Domestic production Importation Imposition of additional vaping duty Amendments to penalties Contravention of section 158.47 Contravention of sections 158.35 and 158.43 to 158.45 Contravention of section 158.511 Stamping and marking of vaping products Overview The Canada Revenue Agency (CRA) is responsible for administering and enforcing the excise duty framework for vaping products included in the Excise Act, 2001. ... Amendments to penalties Contravention of section 158.47 Under proposed legislation, the addition of section 233.3 will provide that if a person that is liable to pay a duty on imported vaping products enters the imported vaping products into the duty‑paid market without prescribed information or without being stamped, then that person is liable to a penalty equal to 200% of the applicable duty. ... Contravention of section 158.511 Under proposed legislation, the addition of section 249.1 will provide that any person that contravened section 158.511, which requires that packaged vaping products imported for stamping in Canada be immediately delivered to the premises of the vaping product licensee for stamping, will be liable to a penalty equal to 50% of the applicable vaping duty. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 18. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Expiry of transitional period Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 19. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 18. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Expiry of transitional period Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 19. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Expiry of transitional period Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 19. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents Labelling requirements Information to be displayed Contract packaging Other statutes Contraventions and penalties Labelling requirements Information displayed on container s 87 1. ... Contraventions and penalties Failure to comply 18. If a person fails to comply with the conditions or requirements of their licence, they may be subject to a penalty or face charges under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents General Marked special containers Markings on special containers Who can mark special containers Possession and importation of special containers Transportation of special containers Warehousing of marked special containers Removal of markings from a marked special container Removal of wine from a marked special container Marked special containers returned to excise warehouse licensee Reporting Maintaining records Contraventions and penalties General Meaning of "special container" s 2 1. ... Contraventions and penalties Failure to comply 35. If a person fails to comply with the restrictions of their licence, they may be subject to a penalty or guilty of a contravention under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...

Table of Contents General Marked special containers Markings on special containers Who can mark special containers Possession and importation of special containers Transportation of special containers Warehousing of marked special containers Removal of markings from a marked special container Removal of wine from a marked special container Marked special containers returned to excise warehouse licensee Reporting Maintaining records Contraventions and penalties General Meaning of "special container" s 2 1. ... Contraventions and penalties Failure to comply 35. If a person fails to comply with the restrictions of their licence, they may be subject to a penalty or guilty of a contravention under the Act. ... Additional information on contraventions and penalties will be provided in Excise Duty Memorandum 11.2.1, Contraventions and Penalties. ...