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Labelling of Containers of Spirits

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. ...
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Labelling of Containers of Wine

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. ...
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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. ...
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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. ...
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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. ...
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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. ...
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Delegation under the

Subsection 273(1) Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. ... Subsection 274(1) Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. Subsection 275(1) If a contravention occurred, may confirm, increase, reduce or waive the penalty Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. ...
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Ferment-On-Premises Registrants

A ferment-on-premises registrant who stores packaged wine at their ferment-on-premises facility is liable to a penalty of $0.5122 per litre of wine to which the contravention relates. ... The contraventions may not be restricted to that specific registration. ... Excise Duty Memorandum 12.9.1, Administrative Offences and Penalties, addresses offences and penalties relating to administrative contraventions. ...
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Delegation under the

Subsection 147(14.1) May revoke the registration of a DPSP if a loan or benefit has been extended in contravention of paragraph 147(2)(k.1) of the Act and give notice of the effective date of the revocation Headquarters Positions Director General, Registered Plans Directorate History: Delegation in respect of subsection 147(14.1) was amended on June 16, 2004. ...
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General Requirements for Books and Records

On application by the CCRA, and supported by information on oath, a judge may issue a warrant authorizing an officer to search a building, receptacle or place for a thing and to seize it, if the judge is satisfied that there are reasonable grounds to believe that anything will be found that will afford evidence in respect of a contravention under the Act. ... The search warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched, and be reasonably specific as to the thing(s) to be searched for and seized. However, upon execution of the warrant, seizure is not limited to the things specified in the warrant, but may extend to anything else the officer believes, on reasonable grounds, that relates to, or will afford evidence in respect of, a contravention of the Act. ...

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