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Old website (cra-arc.gc.ca)

Special Containers of Spirits

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 spirits 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 39. 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. ...
Scraped CRA Website

4.8.1 - Special Containers of Wine

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. ...
Scraped CRA Website

EDM3.8.1 Special Containers of Spirits

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 spirits 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 39. 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. ...
Current CRA website

EDM3.8.1 Special Containers of Spirits

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 spirits 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 39. 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. ...
Old website (cra-arc.gc.ca)

Changes to Excise Duty Rates on Manufactured Tobacco

. $2.50 $4.6875 Contraventions The minimum fine for a person convicted of the unlawful possession or sale of unstamped tobacco products is increased to the greater of $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks and $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. ... Changes to the above contravention provisions will come into force on the date of Royal Assent of the enabling legislation. ...
Current CRA website

EDN33 - Changes to Excise Duty Rates on Manufactured Tobacco

. $2.50 $4.6875 Contraventions The minimum fine for a person convicted of the unlawful possession or sale of unstamped tobacco products is increased to the greater of $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks and $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. ... Changes to the above contravention provisions will come into force on the date of Royal Assent of the enabling legislation. ...
Scraped CRA Website

EDN33 - Changes to Excise Duty Rates on Manufactured Tobacco

. $2.50 $4.6875 Contraventions The minimum fine for a person convicted of the unlawful possession or sale of unstamped tobacco products is increased to the greater of $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks and $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. ... Changes to the above contravention provisions will come into force on the date of Royal Assent of the enabling legislation. ...
Old website (cra-arc.gc.ca)

Instrument Approval

Table of Contents General Examination of instruments Re-examination of instruments Submission of a new class, type or design of instruments Fees for the examination of instruments Symbol of approval Digital thermometer Glass thermometer Hydrometer Digital density meter Pycnometer Mass flow measuring system Tank scale Contraventions an penalties General Volume and alcohol content ss 148(1) 1. ... Contraventions and penalties Failure to comply 139. Where a licensee fails to use and maintain an approved instrument for excise duty purposes and does not comply with the above-mentioned examination or re-examination procedures, they may be subject to a penalty under the Act. ...
Current CRA website

1.1.5 Instrument Approval

Table of Contents General Examination of instruments Re-examination of instruments Submission of a new class, type or design of instruments Fees for the examination of instruments Symbol of approval Digital thermometer Glass thermometer Hydrometer Digital density meter Pycnometer Mass flow measuring system Tank scale Contraventions an penalties General Volume and alcohol content ss 148(1) 1. ... Contraventions and penalties Failure to comply 139. Where a licensee fails to use and maintain an approved instrument for excise duty purposes and does not comply with the above-mentioned examination or re-examination procedures, they may be subject to a penalty under the Act. ...
Current CRA website

EDM1-1-5 Instrument Approval

Table of Contents General Examination of instruments Re-examination of instruments Submission of a new class, type or design of instruments Fees for the examination of instruments Symbol of approval Digital thermometer Glass thermometer Hydrometer Digital density meter Pycnometer Mass flow measuring system Tank scale Contraventions and penalties General Volume and alcohol content ss 148(1) 1. ... Contraventions and penalties Failure to comply 136. Where a licensee fails to use and maintain an approved instrument for excise duty purposes and does not comply with the above-mentioned examination or re-examination procedures, they may be subject to a penalty under the Act. ...

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