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Current CRA website

7.1.2 Tobacco Dealers

According to section 215, any person determined to be carrying on the activities of a tobacco dealer without holding a tobacco dealer's licence is in contravention of the Act and is guilty of an offence or subject to a penalty under the Act. ...
Current CRA website

Budget 2013 - Electronic Suppression of Sales Software Sanctions

Except in the case of use, the new penalties will not apply where a person can establish that they have exercised the degree of care, due diligence, and skill to prevent the contravention with respect to ESS software that a reasonably prudent person would have exercised in comparable circumstances. ...
Current CRA website

Qualified donees – Consequences of returning donated property

So, a registered charity that returns donated property could be regarded as making a gift to a non-qualified donee, or providing an undue benefit, which are contraventions of the Act and could result in sanctions that include revocation of registered status. ...
Current CRA website

EDN78 General information – Vaping products

Offences and penalties Under section 214, any person that manufactures vaping products without a licence is in contravention of the Act and is guilty of an offence. ... Under section 234.2, any person that receives for sale, offers for sale, sells, distributes or is in possession of an unstamped vaping product is in contravention of the Act. ... Under section 233.3, any person that is not a vaping product licensee that imports vaping products into Canada without stamping the products is in contravention of the Act. ...
Archived CRA website

ARCHIVED – Technical Amendments

Registered charities that return donated property may still be found to have made a gift to a non-qualified donee, in contravention of the Income Tax Act. ...
Old website (cra-arc.gc.ca)

Registered Users

The use of non-duty-paid packaged spirits by a registered user in any manner or process other than as described in paragraph 12 of this memorandum is a contravention of the Act. 15. ...
Current CRA website

3.1.3 Registered Users

The use of non-duty-paid packaged spirits by a registered user in any manner or process other than as described in paragraph 12 of this memorandum is a contravention of the Act. 15. ...
Old website (cra-arc.gc.ca)

Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products

When security has been tendered in the form of cash, certified cheque or Government of Canada bonds or surety bonds and there has been a contravention of the Act or normal collection activities have failed to resolve an unpaid balance, the CRA will withhold an amount of the security that is sufficient to cover the unpaid balance. ...
Scraped CRA Website

EDM2.2.2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products

When security has been tendered in the form of cash, certified cheque or Government of Canada bonds or surety bonds and there has been a contravention of the Act or normal collection activities have failed to resolve an unpaid balance, the CRA will withhold an amount of the security that is sufficient to cover the unpaid balance. ...
Scraped CRA Website

3.1.3 Registered Users

The use of non-duty-paid packaged spirits by a registered user in any manner or process other than as described in paragraph 12 of this memorandum is a contravention of the Act. 15. ...

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