RSNL1990 CHAPTER T-5 - TOBACCO TAX ACT - Point in Time

Short title

1. This Act may be cited as the Tobacco Tax Act.

1986 c1 s1

Definitions

2. In this Act

(a) "collector" means a person appointed under section 18 to collect the tax;

(b) "consumer" means a person who,

(i) in the province, purchases or receives delivery of tobacco, or

(ii) brings into the province tobacco acquired outside the province,

for that person's own use or consumption or for the use or consumption by others at that person's expense, or on behalf of, or as the agent for, a principal who wishes to acquire the tobacco for use or consumption by the principal or other person at the principal's expense;

(b.1) "contraband" means tobacco that is not purchased, possessed, acquired, marked, stamped, transported, stored or sold in accordance with this Act and includes unmarked tobacco possessed without lawful reason;

(c) "dealer" means a person who, in the province, sells or offers to sell tobacco or keeps tobacco for sale, by wholesale or by retail;

(d) "deputy collector" means a person referred to in section 19;

(e) "inspector" means a person appointed or designated as an inspector under section 39;

(e.1) "marked tobacco" means tobacco in packages, cartons or cases that are marked or stamped as required under this Act;

(f) "minister" means the minister appointed under the Executive Council Act to administer this Act;

(g) "motor vehicle" means a vehicle propelled, driven or controlled otherwise than by muscular power and includes a trailer;

(g.1) "package" includes a bag, box, tin or other container in which tobacco is packaged for retail sale;

(g.2) "permanent establishment" means a permanent establishment as defined in theExcise Tax Act (Canada );

(h) "registrant" means a person who is a registrant under Part IX of the Excise Tax Act (Canada );

(i) "retail purchaser" means a person who by a sale acquires tobacco not for resale but as a consumer;

(j) "retail sale" means a sale to a retail purchaser;

(k) "retailer" means a person who sells tobacco at a retail sale and who is either a registrant who has a permanent establishment in the province, or who is designated as a retailer by the minister;

(l) "return" includes information obtained under this Act or the regulations from the records of a dealer or taxpayer, or from a 3rd party where that information relates to the dealer or taxpayer;

(m) "sale" means a sale for cash or on credit or a sale where the price is payable by instalments, and includes a barter, an exchange and contract by which at a price or for other consideration a person gives tobacco to another;

(n) "tax" means the tax imposed by this Act and includes penalties and interest that are added to the tax under this Act;

(o) "taxpayer" means a person who is liable to pay money by way of tax under this Act;

(p) "tobacco" means tobacco in all forms in which tobacco is consumed, including snuff;

(p.1) "trailer" means a vehicle which has no motive power of its own and which is attached to a motor vehicle upon a highway and includes a cargo container on or attached to a motor vehicle and a side car attached to a motor cycle;

(p.2) "transporter" means a person other than a consumer who transports tobacco in the province by any means, in an amount greater than is prescribed;

(p.3) "unmarked tobacco" means tobacco in packages, cartons or cases which are not marked or stamped as required under this Act, or which are marked or stamped "Not for Sale in Canada", "Canada Duty Not Paid", or which contain or are labelled with a fraudulent, forged or false mark or stamp;

(q) "wholesaler" means a person who sells tobacco in the province for the purpose of resale; and

(r) "wholesaler's licence" means a licence issued to a wholesaler under this Act.

1986 c1 s2; 1993 c52 s1; 1996 cT-0.01 s21; 2006 c40 s21

Tax levied

3. (1) A person who acquires tobacco at a retail sale in the province shall, in respect of the consumption or use of that tobacco, pay to the Crown at the time of the sale a tax calculated in accordance with section 9.

(2) A person who, as a consumer, brings tobacco into the province or receives delivery of tobacco in the province shall, except as prescribed by regulation, immediately report and pay to the Crown the tax that would be payable had that tobacco been acquired at a retail sale in the province.

1986 c1 s3; 1993 c52 s2; 1996 cT-0.01 s21

Permit

4. (1) A person shall not bring tobacco or cause tobacco to be brought into the province in an amount greater than is prescribed by regulation without holding a permit issued under this section.

(2) The minister may issue a permit in the manner prescribed by regulation authorizing a person to bring tobacco in an amount greater than is prescribed into the province and may set those reasonable restrictions and conditions upon the permit with respect to the marking or stamping of tobacco, collection and payment of tax or other things that the minister considers necessary.

(3) The minister may for cause refuse to issue or may cancel or suspend a permit issued under this section to a person who the minister is satisfied or has reason to believe will not comply or has not complied with this Act or the regulations.

(4) An application for a permit under this section shall be made in the manner prescribed by the minister and shall be in the form and accompanied by the fee prescribed by the minister.

1993 c52 s3; 1997 c13 s73

Transporter duties

5. (1) A person who holds a permit issued under section 4 shall provide a notarized true copy of that permit to a transporter who transports tobacco to, from or for him or her.

(2) A transporter shall at all times and in accordance with the regulations, keep in the motor vehicle used to transport the tobacco the permit copy referred to in subsection (1), a uniform manifest and other bills of lading, waybills, records, books or other documents that are prescribed by regulation.

1993 c52 s3

Prohibition

6. (1) A person shall not sell or give unmarked tobacco to

(a) a consumer who is required to pay tax; or

(b) a dealer who is not authorized under this Act to possess unmarked tobacco.

(2) A person shall not mark packages, cartons or cases of tobacco unless he or she has a permit to mark tobacco issued under section 7.

(3) A person shall not stamp packages, cartons or cases of tobacco unless he or she has a permit to stamp tobacco issued under section 7.

(4) A person shall not sell, give, possess, mark or stamp a package of cigarettes that contains 19 or less cigarettes.

1993 c52 s3

Mark and stamp permits

7. (1) A person shall not possess, sell or purchase unmarked tobacco unless he or she is authorized under the regulations to possess unmarked tobacco.

(2) The minister may issue a permit to mark tobacco packages, cartons or cases to a manufacturer of tobacco and tobacco products.

(3) The minister may issue a permit to stamp tobacco packages, cartons or cases to a retailer or a licensed wholesaler who acquires tobacco from a person who does not have a permit to mark tobacco issued under subsection (2).

(4) The minister may, before issuing a permit under this section, require and impose reasonable restrictions upon that permit.

(5) A person who has been issued a permit to stamp tobacco packages, cartons or cases under this section shall provide to the minister an accounting for all stamps received by that person from the minister.

(6) A person who has been issued a permit to stamp tobacco packages, cartons or cases under this section shall account for each stamp as required under subsection (5) and each stamp that is not accounted for shall be considered to have been affixed to a tobacco package, carton or case and sold to a consumer who has paid tax and that tax shall be paid by that person to the Crown in accordance with this Act.

(7) The minister may suspend or cancel a permit issued to a person under this section if that person contravenes a condition or restriction placed upon it and where that permit is held by a collector, may cancel the wholesaler's licence of that collector.

1993 c52 s3; 1994 c28 s26

Retailer

7.1 (1) The minister may, for the purposes of this Act designate a person as a retailer.

(2) A person who is not a registrant who has a permanent establishment in the province may apply to the minister for designation as a retailer.

1996 cT-0.01 s21

Refunds

8. (1) Where a person pays or pays over to a licensed wholesaler, retailer or to the minister an amount which exceeds the amount of tax required to be paid, the minister may refund the amount of the overpayment, together with interest, at the rate and in the manner that is prescribed by the regulations.

(2) Notwithstanding subsection (1), where a person owes money to the Crown under this or another Act, the minister shall deduct the amount owing from the refund and shall inform the person of the set-off.

(3) Notwithstanding subsection (1), the minister shall not make a payment under this section unless the overpayment is disclosed to or by the minister within 3 years from the date on which that overpayment was made.

(4) Notwithstanding subsection (1), refund and interest payments under this Act may be restricted or denied as prescribed by the regulations.

(5) Money paid under this section shall be paid out of the Consolidated Revenue Fund and shall be accounted for as a reduction of revenues under this Act.

1992 c16 s3

Rate of tax

9. (1) The tax imposed on tobacco by this Act shall be calculated as follows:

(a) in the case of cigarettes, a tax of $0.18 on every cigarette;

(b) in the case of tobacco, other than cigarettes and cigars, the tax shall be $0.30 for each gram of tobacco; and

(c) in the case of cigars, a tax of 125% of the manufacturers suggested retail price on a cigar, and the tax shall be rounded to the nearest 1/100 of a cent.

(2) Notwithstanding paragraphs (1)(a) and (b), cigarettes, and tobacco, other than cigarettes and cigars, sold by a retailer in and for consumption in the

(a) town of Labrador City ;

(b) town of Wabush ; and

(c) coastal area of southern Labrador extending from the border with the Province of Quebec to and including the community of Red Bay

shall be subject to a rebate of money as calculated under subsection (2.1) the amount of which may be prescribed by the minister under section 45.2.

(2.1) The minister may make regulations establishing the amount of the rebate under subsection (2), to be calculated as the amount determined by the minister to equate to the difference between the rate of tax on tobacco under an Act of the Province of Quebec and the provincial tobacco tax rate plus the difference between the provincial component of the Harmonized Sales Tax and the Quebec Sales Tax.

(3) A rebate of money under subsection (2) shall be made and carried out as prescribed by regulation.

(4) The minister may establish a quota system for the quantity of cigarettes and tobacco sold by retailers which may be subject to subsections (2) and (3).

1986 c1 s9; 1986 c19 s2; 1989 c5 s1; 1991 c8 s1; 1992 c8 s1; 1992 c22 s1; 1992 c24 s1; 1993 c54 s1; 1996 cT-0.01 s21; 1997 c26 s1; 1998 c27 s1; 2002 c4 s1; 2003 c8 s1; 2004 c21 s1; 2005 c5 s1; 2006 c25 s1

Calculating tax

10. (1) The tax payable on tobacco other than cigars shall be calculated separately on every package.

(2) The tax payable on cigars shall be calculated separately on the purchase price of each cigar, whether or not it is sold in a package.

1986 c1 s10

Purchase price of cigars

11. For the purpose of determining the amount of tax payable on a cigar, the purchase price shall be determined in the manner following:

(a) where a retail purchaser acquires the cigar from a dealer, "purchase price" means the price paid by the purchaser for the cigar, but where that price is not known to the collector, the "purchase price" means an amount equal to the sum of

(i) the price at which a cigar of that kind is sold at wholesale by the collector, and

(ii) an additional amount determined according to a prescribed method of calculation; and

(b) where the consumer acquires the cigar otherwise than from a dealer, the "purchase price" means the price paid by the consumer for the cigar, but where that price cannot be determined or no price is paid for the cigar, the "purchase price" shall be determined according to a prescribed method of calculation.

1986 c1 s11

When tax payable

12. (1) Where a retail purchaser acquires tobacco from a dealer, the purchaser shall pay the tax to the dealer at the time the tobacco is purchased or delivery of the tobacco is received.

(2) Where tobacco is sold on credit at a retail sale, the retail purchaser is assessable for the full amount of the tax as imposed by this Act and the tax shall be imposed when the retail sale is made.

1986 c1 s12

Licences

13. (1) The minister may issue to a person a licence, to be known as a wholesaler's licence, authorizing that person to sell tobacco for resale.

(2) A wholesaler's licence shall expire at midnight on December 31 of the calendar year in which it is issued.

(3) The minister may for cause refuse to issue or may cancel or suspend a wholesaler's licence and the minister may refuse to issue a licence to or may cancel or suspend the licence of

(a) a person who the minister is satisfied or has reason to believe has used or will use the licence to purchase tobacco for that person's consumption or use or who has otherwise failed to comply with this Act or the regulations; and

(b) a person who is under the supervision and control of a person

(i) whose licence has been cancelled or suspended under paragraph (a), or

(ii) who supervised or controlled a person whose licence has been cancelled or suspended under paragraph (a).

(3.1) The minister shall refuse to issue a wholesaler's licence to a person or shall cancel or suspend the wholesaler's licence of a person who has been convicted of an offence under section 124.1 of the Liquor Control Act .

(4) The minister may refuse to issue a licence to a corporation or may cancel or suspend the licence of a corporation unless the corporation sends to the minister a copy of the certificate of incorporation, together with the names and addresses of the officers or directors of the corporation holding office at the time the minister makes the request for the names and address.

(5) An application for a wholesaler's licence shall be made to the minister before the date, in the form and accompanied by the fee that may be prescribed in respect of that licence.

1986 c1 s13; 1994 c34 s13

Prohibition

14. A person shall not sell or offer to sell tobacco at a retail sale or keep tobacco for sale at a return sale in the province unless that person is a retailer.

1999 c22 s28

Wholesaler's licence required

15. A person shall not sell tobacco at a sale that is not a retail sale unless that person holds a valid wholesaler's licence issued under this Act.

1986 c1 s15

Prohibited sales

16. (1) A wholesaler shall not sell tobacco to a person for resale at a retail sale unless that person is a retailer.

(2) A retailer who is not a licensed wholesaler, shall not sell tobacco for resale to another retailer.

(3) A retailer shall not purchase tobacco for resale from a person who is not a licensed wholesaler.

1986 c1 s16; 1996 cT-0.01 s21; 1997 c26 s2

Collecting and paying tax

17. The tax shall be collected, accounted for and paid to the minister by those persons, at those times and in the manner that may be required by this Act or prescribed by the regulations.

1986 c1 s17

Collection agreement

18. (1) The minister may appoint as a collector a person who enters into an agreement with the minister respecting the collection of the tax.

(2) The tax received by a collector shall be accounted for and remitted to the minister at the time and in the manner prescribed by the regulations.

(3) The minister shall pay collectors the remuneration or allowance that may be prescribed by the regulations.

1986 c1 s18

Deputy collectors

19. (1) A licensed wholesaler or retailer, not being a collector, who sells tobacco is a deputy collector and an agent of the Crown for the collection of the tax.

(2) A deputy collector shall levy and collect the tax and shall, and at the time and in the manner prescribed by the regulations, pay over the tax so collected to the collector or deputy collector from whom the tobacco was acquired.

(3) Where money by way of tax is collected on tobacco sold to a retail purchaser that was acquired by the seller otherwise than from a collector or deputy collector, that money shall be paid over to the minister by the seller at the time and in the manner prescribed by the regulations.

1986 c1 s19

Liability for tax

20. (1) A collector, deputy collector or other person who collects money by way of tax under this Act holds that money in trust for the Crown and shall pay the money over in the manner and at the time prescribed by the regulations.

(2) The amount of tax collected under this Act and not paid over as required under subsection (1)

(a) is recoverable by action in a court as a debt due to the Crown; and

(b) until paid, is a 1st lien on the entire assets of the estate of the person who collected it and has priority over other claims.

1986 c1 s20

Assignment of book debts

21. Where a collector or deputy collector makes an assignment of book debts, whether by way of specific or general assignment, or in another manner disposes of a present or future right to collect book debts, that assignment does not include the portion of the book debts that the collector or deputy collector, as an agent of the Crown, charged the person to whom the collector or deputy collector sold tobacco as tax under this Act and an assignee or another person who collects the book debts shall be considered to be a collector or deputy collector and shall collect, remit and account under this Act for the unassigned portion of the book debts.

1986 c1 s21

Application of Financial Administration Act

22. A person who collects the tax imposed under this Act shall be considered to act subject to sections 77 to 80 and section 83 of the Financial Administration Act and for the purposes of those sections that person is a person who has received money on behalf of the Crown.

1986 c1 s22

Eligibility

23. Notwithstanding anything contained in another Act, a collector or deputy collector collecting a tax or receiving a remuneration or allowance under this Act is not, by reason only of collecting the tax or receiving a remuneration or allowance, ineligible to be elected as a member of or to sit and vote in the House of Assembly.

1986 c1 s23

Preserving accounts

24. (1) A person required by this Act or the regulations to keep accounts, books or records shall preserve those accounts, books or records until the minister consents, in writing, to their destruction.

(2) For the purposes of subsection (1) a bill, receipt or invoice referred to in section 26 is a record required to be kept by this Act.

1986 c1 s24

Dealers' records

25. (1) A dealer shall keep records of

(a) purchases, sales, consignments, imports and deliveries of grades of tobacco by that dealer in the province;

(b) sales and deliveries of tobacco by that dealer to points outside the province; and

(2) The minister may prescribe the form in which those records shall be kept.

1986 c1 s25

Retention of invoices

26. A dealer shall keep on file at his or her place of business bills, receipts or invoices that relate to a purchase by that dealer of tobacco.

1986 c1 s26

Wholesaler's invoice

27. At the time of making a sale of tobacco a wholesaler shall issue an invoice containing the information that the minister may prescribe.

1986 c1 s27

Proof of ownership

28. (1) A person who has possession or control of more than a prescribed quantity of tobacco may be required by the minister to show proof of ownership satisfactory to the minister and proof that the tax has been paid.

(2) Where a person is unable to provide proof of ownership of tobacco as required by subsection (1), an inspector may seize the tobacco.

(3) Tobacco seized under subsection (2) shall be forfeited to the Crown to be disposed of as the minister directs unless, within 30 days after the seizure of the tobacco, the person from whom it has been seized provides the minister with satisfactory proof of ownership.

(4) [Rep. by 1993 c52 s4]

(5) [Rep. by 1993 c52 s4]

1986 c1 s28; 1993 c52 s4

Confidentiality

29. (1) The minister may authorize the persons who may receive information, records or returns under this Act and he or she shall not authorize a person to receive the information, records or returns unless it is necessary to do so for the purpose of this Act.

(2) A person who has custody of or control over information, records or returns under this Act shall not disclose that information or those records or returns to another person except

(a) in the course of administering or enforcing this or another taxation Act;

(b) in the course of administering or enforcing the Liquor Control Act or the Liquor Corporation Act ;

(i) is between the government of the province and another government,

(ii) relates to the administration or enforcement of a taxation Act, and

(iii) provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with that other government; or

(d) for the purpose of the compilation of statistical information by the government of the province or the Government of Canada.

1993 c52 s5

Liability of purchaser for tax

30. (1) A retail purchaser, or other person on whom the tax is imposed by this Act, is and remains liable for the tax until it has been collected.

(2) Where a wholesaler or retailer sells tobacco and fails to collect the tax imposed by this Act, the wholesaler or retailer shall immediately notify the minister.

(3) The tax imposed by this Act may be recovered as a debt due to the Crown from the retail purchaser or other person on whom the tax is imposed by action in a court.

(4) Where a person selling tobacco receives a payment made as or in place of the tax payable under this Act, the person shall deal with the payment and account for it as tax under this Act.

(5) A person who fails to deal with and account for a payment referred to in subsection (4) in accordance with this Act and the regulations is guilty of the same offences and liable to the same penalties and fines as would apply if the payment were the tax payable under this Act, and the minister may collect and receive the payment by the same remedies and procedures as are provided by this Act or the regulations for the collection and enforcement of the tax payable under this Act.

1986 c1 s30

Action to recover tax

31. (1) The amount of the tax that is due or that has been collected under this Act may be recovered with costs by action in a court as a debt due to the Crown.

(2) An action under subsection (1) shall be tried without a jury, and the court may make an order as to costs in favour of or against the Crown.

1986 c1 s31

Demand on 3rd party

32. (1) Where the minister has knowledge that a person is or is about to become indebted to a retail purchaser, collector or deputy collector who has not paid or remitted the tax payable under this Act, the minister may demand of that person that the money otherwise payable by that person to the retail purchaser, collector or deputy collector be in whole or in part paid to the minister on account of the retail purchaser's, collector's or deputy collector's liability under this Act.

(2) The receipt of the minister for money paid by a person in response to a demand made under subsection (1) constitutes complete discharge of the liability of that person to the retail purchaser, collector or deputy collector to the extent of the amount set out in the receipt.

(3) A person discharging a liability to a retail purchaser, collector or deputy collector after receipt of a demand under this section is personally liable to the Crown in an amount that is the lesser of

(a) the liability discharged as between that person and the retail purchaser, collector or deputy collector; and

(b) the liability of the retail purchaser, collector or deputy collector for the taxes due under this Act or that have been collected on behalf of the Crown, but not remitted, including interest and penalties.

1986 c1 s32

Affidavit of official

33. In a prosecution for failure to pay the tax or to collect or remit the tax, and in an action to recover money for which a person is liable under this Act, an affidavit by an officer of the Department of Finance sworn or affirmed before a person authorized to take affidavits, that the officer has charge of the appropriate records and that after careful examination and search of those records the officer has been unable to find that a return or remittance required by this Act has been received in the department shall be received, in the absence of evidence to the contrary, as proof that the required return or remittance has not been received or paid.

1986 c1 s33

Effect of fine or penalty

34. The liability of a person for the payment of a tax under this Act or the liability of a person to remit the tax collected is not affected by the fact that a fine or penalty has been imposed on or paid by that person in respect of a contravention of this Act.

1986 c1 s34

Effect of default

35. Where a collector fails to make the returns prescribed or to pay over to the minister tax collected by the collector at the time prescribed, the minister may cancel the agreement with and revoke the appointment of that collector and may cancel the wholesaler's licence of the collector.

1986 c1 s35

Certificate on default of tax

36. (1) Where default is made by a person in the payment of tax, or a part of it that is due or that has been collected on behalf of the Crown under this Act, the minister may issue a certificate stating the amount due to the Crown and the name of the person by whom it is payable, and file the certificate with the Registrar of the Supreme Court.

(2) Where a certificate is filed with the Registrar of the Supreme Court, it is of the same force and proceedings may be taken on it as if it were a judgment of the Trial Division for the recovery of the amount stated in the certificate against the person named in it.

1986 c1 s36

Rep. by 2008 c9 s7

37. [Rep. by 2008 c9 s7]

2008 c9 s7

Estimate in default of tax

38. (1) Where a person fails to make a return or remittance as required by this Act or the regulations, or the return or remittance of that person is not substantiated by that person's records, or where the minister reasonably believes that an amount of tax is due, the minister may make an estimate of the amount of the tax collected by the person or payable by the person for which the person has not accounted, and the amount so estimated shall be considered to be the tax collected or payable by that person.

(2) A person shall pay the amount estimated under subsection (1) to the Crown.

(3) The minister may by written notice either mailed to or served on a person or the heirs, administrators, executors or assigns of the person, or the custodian or trustee in bankruptcy of the person, require the person to pay over to the Crown, or otherwise account for the amount estimated under subsection (1), within 30 days after the date on which the notice is mailed or served.

(4) An affidavit by an officer of the Department of Finance sworn or affirmed before a person authorized to take affidavits that a notice given under subsection (3) has been mailed or served shall be received, in the absence of evidence to the contrary, as proof that the amount stated in it is due by the person to whom the notice is mailed or on whom the notice is served.

1986 c1 s38

Appointment of inspectors

39. (1) The minister may appoint or designate persons as inspectors, for the purposes of this Act.

(2) The minister may authorize a person employed in the department or a person or class of persons designated under subsection (1) to perform and exercise those duties imposed and powers conferred by this Act upon the minister that may, in the opinion of the minister, be conveniently performed or exercised by that person and the performance or exercise of those duties or powers by that authorized person shall be of the same effect as if they were performed or exercised by the minister.

(3) For the purpose of this Act an inspector includes a member of the Royal Newfoundland Constabulary or of the Royal Canadian Mounted Police.

1986 c1 s39; 1993 c52 s6; 1994 c36 s1

Powers of inspectors

40. An inspector may, at reasonable times, enter upon the business premises of a person or upon the premises where that person's tobacco or records are kept where it is reasonably necessary to determine compliance with this Act and may

(a) inspect, audit or examine books of account, records, financial statements, including balance sheets and profit and loss statements, or other documents; or

(b) ascertain the quantities of tobacco purchased, on hand, sold or used by that person, and whether the taxes collected or payable by that person have been remitted or paid to the minister

and the person occupying or in charge of the premises shall answer questions pertaining to those matters and shall produce for inspection those books of account, records, financial statements, including balance sheets and profit and loss statements, or other documents that the inspector may request.

1986 c1 s40

Search for tobacco or records

41. (1) Where an inspector believes on reasonable grounds that a person is contravening or has contravened this Act, the inspector may, with a warrant issued under subsection (2), enter commercial or private premises in the province, and

(a) search for contraband;

(b) examine the contents of the commercial or private premises and make those inquiries that the inspector considers are necessary;

(d) seize and take away manifests, bank statements, books, accounts or records and shall, upon the request of the owner of them, make copies of those manifests, bank statements, books, accounts or records and those copies shall be returned to that owner as soon as is practicable; and

(e) seize, take away and hold a motor vehicle, air craft, ship, boat or other thing in which contraband is located in or on a commercial or private premises.

(2) A Provincial Court judge who is satisfied upon oath or affirmation that there are reasonable grounds for believing that there is in commercial or private premises anything that will provide evidence with respect to a contravention of this Act may issue a warrant authorizing the inspector named in the warrant to enter the commercial or private premises, search for and seize anything that will provide evidence with respect to a contravention of this Act subject to the conditions that may be specified in the warrant.

(3) The owner or person in charge of the premises referred to in this section and a person found there shall give an inspector reasonable help to enable the inspector to carry out his or her duties and functions under this section and shall provide the information that the inspector may reasonably require.

(4) Notwithstanding subsection (1), an inspector may exercise the power of search referred to in that subsection without a warrant issued under subsection (2) where the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant.

(5) For the purpose of subsection (4), exigent circumstances include circumstances in which the delay necessary to obtain the warrant would result in danger to human life or safety or the loss or destruction of evidence.

(6) For the purpose of this section, the word "premises" includes a receptacle or container that is not a motor vehicle or trailer.

1993 c52 s7; 1994 c36 s2; 2004 c36 s44

Seizure of contraband

42. Where an inspector believes on reasonable grounds that a person is in possession of contraband, he or she may, without a warrant, stop and detain in the province a motor vehicle, aircraft, ship or boat, in which he or she has reasonable grounds to believe that contraband is located and may examine the contents of that motor vehicle, aircraft, ship or boat, including cargo, manifests, records, accounts, vouchers, papers or other things that may provide evidence that the motor vehicle, aircraft, ship or boat is carrying contraband and may

(a) seize, take away and hold contraband;

(b) seize, take away and detain a motor vehicle, aircraft, ship, boat, receptacle or container in which contraband is located; and

(c) seize and take away manifests, records, accounts, vouchers and other things and retain them until they are produced in a court proceeding.

1993 c52 s8; 1994 c36 s3

Disposal

43. (1) Thirty days following its seizure, tobacco seized as contraband under section 41 or 42 shall be forfeited to the Crown to be disposed of as the minister directs.

(2) The proceeds from the sale of tobacco directed to be sold by the minister under subsection (1) shall, after payment of costs incurred by the minister in seizing, impounding, holding and disposing of the tobacco, be paid into the Consolidated Revenue Fund.

(3) Where a person from whom contraband or a motor vehicle, aircraft, ship, boat or other thing has been seized under section 41 or 42 is convicted of an offence under section 68.1 in relation to that seizure, that contraband, if not forfeited under subsection (1) and that motor vehicle, aircraft, ship, boat or other thing shall be forfeited to the Crown to be disposed of as the minister directs.

(4) The proceeds from the sale of contraband, a motor vehicle, aircraft, ship, boat or other thing, directed to be sold under subsection (3) shall, after payment of costs incurred by the minister in seizing, impounding, holding and disposing of them, be paid into the Consolidated Revenue Fund.

(5) A person from whom a motor vehicle, aircraft, ship, boat or other thing has been seized under section 41 or 42 who is not convicted of an offence under section 68.1 in relation to that seizure shall have that item returned to him or her within 3 months from the date of the court proceedings at which the finding of not guilty was made unless further proceedings by way of appeal have been commenced.

(6) A person from whom tobacco seized as contraband has been seized under section 41 or 42 or seized and sold under subsection (1) who is not convicted of an offence under section 68.1 in relation to that seizure and who establishes to the satisfaction of the minister that the tobacco is not contraband and is his or her property may apply to the minister to have that property returned to him or her or for reimbursement of the value of that tobacco and the minister shall return that property to him or her or pay out to him or her from the Consolidated Revenue Fund an amount equal to the value of tobacco that was his or her tobacco at the time of its seizure plus interest in the manner prescribed by regulation.

1993 c52 s8; 1994 c36 s4

Third party claims

43.1 (1) A person, other than a person accused of an offence relating to a seizure under section 41 or 42 who claims an interest in a motor vehicle, aircraft, ship, boat or other thing, seized under those sections, as an owner, lienholder or holder of a like interest may, within 30 days after that seizure, apply to a Provincial Court judge for an order under subsection (2).

(2) If, on the hearing of an application under subsection (1) a Provincial Court judge is satisfied that the applicant has not been involved in the offence resulting in the seizure and has not colluded with an accused in relation to the offence, the judge may order that a seized motor vehicle, aircraft, ship, boat or other thing be returned to the applicant at a time and subject to conditions to be specified by the judge.

(3) Where a Provincial Court judge orders that a motor vehicle, aircraft, ship or boat be returned to an applicant under subsection (2), he or she shall order that applicant to post a bond or other form of security in an amount satisfactory to the judge, but not less than the market value of the seized item, pending a final resolution of proceedings commenced under this Act.

(4) Where a person from whom a motor vehicle, aircraft, ship or boat has been seized under section 41 or 42 is convicted of an offence under section 68.1, a bond or other security posted under subsection (3) shall be forfeited to the Crown.

1993 c52 s8; 1994 c36 s5

Search warrants

43.2 Notwithstanding another section of this Act, the provisions of the Criminal Code adopted by section 7 of the Summary Proceedings Act relating to the issue of search warrants may be invoked for the purpose of a search made under this Act in respect of which a search warrant is required or is desirable.

1994 c36 s6

Actions against inspectors

44. Where a court before which a proceeding is taken against an inspector for anything done by that inspector under this Act or the regulations is satisfied that there was probable cause for the action of the inspector and that the action was not malicious, a verdict or judgment shall not be given against the inspector for more than $0.05 damages for the costs of suit.

1986 c1 s44

Regulations

45. (1) The Lieutenant-Governor in Council may make regulations

(a) prescribing the methods of collecting the tax and other conditions or requirements affecting the collection;

(b) prescribing the manner in and times at which the tax collected by collectors and deputy collectors and collected or payable by other persons shall be paid over to the minister;

(c) providing for the division of collectors into classes and prescribing what classes of collectors are to receive remuneration or allowance and what classes are not to receive remuneration or allowance;

(d) prescribing the remuneration or allowance to be paid to collectors and the time and manner of payment;

(e) providing for the division of wholesalers into classes and prescribing that persons seeking licences as wholesalers in a class must as a condition of their receiving those licences accept appointments as collectors;

(f) requiring surety bonds by collectors and other persons who collect taxes and prescribing the form and amount of the bonds;

(g) providing for the accounting for money collected by collectors and deputy collectors and collected or payable by other persons under this Act and regulating the time and manner of the accounting;

(h) prescribing the returns and statements to be made or provided by dealers and other persons, the information to be given in the returns, statements, accounts, books and records to be made, provided, supplied, given or kept;

(i) [Rep. by 1996 cT-0.01 s21]

(j) prescribing the date before which applications for wholesalers licences may be made and the conditions which may be attached to those licences; and

(k) exempting tobacco of a prescribed quantity brought into the province by a tourist from this Act and prescribing the quantity to and the conditions under which the exemption will apply;

(k.1) prescribing a rebate system for the purpose of subsections 9(2) and (3), excluding the calculation of the rebate as required under subsection 9(2.1) and the amount of the rebate which may be prescribed under section 45.2;

(l) exempting from tax tobacco purchased at retail or used for a purpose under circumstances or by a class of persons referred to in the regulations;

(m) prescribing the circumstances under which refunds and interest may be granted or denied and setting restrictions on the granting or denying of refunds and interest;

(m.1) prescribing rates and methods of calculating interest, the forms, documents, records, times and the manner of paying refunds, interest and making other payments;

(n) providing for the payment to collectors of money paid as tax in the case of money paid on behalf of a deputy collector, dealer or taxpayer who has defaulted in paying the tax, and prescribing the conditions to be attached to those payments;

(o) prescribing the method of calculation for determining the purchase price of cigars in cases where that method is required by section 11;

(p) prescribing the duties of inspectors, officers and other persons acting under this Act;

(q) providing for the holding of inquiries into the operation of this Act and into a charge or complaint that a person has contravened this Act or the regulations, or has made a false statement in a return or statement required to be made by this Act or the regulations, or into another matter arising in the administration of this Act, and providing that the person holding the inquiry is to have the powers that are or may be conferred upon a commissioner under thePublic Inquiries Act, including the power to take evidence under oath or affirmation;

(r) prescribing the information to be included in invoices issued by wholesalers;

(s) prescribing the doing of an act considered necessary or expedient for the collection of the tax, or to prevent evasion of the Act;

(s.1) prescribing the manner of applying for and utilizing permits issued under section 4, uniform manifests and other documents required under this Act including providing for the placing of time or other restrictions upon those permits;

(s.2) governing the activities of those who are required or permitted to hold permits or licences under this Act;

(s.3) prescribing the amount of tobacco which a transporter may carry or transport, and the bills of lading, waybills, records, books or other documentation which he or she shall have;

(s.4) prescribing the responsibilities of holders of permits to mark or stamp tobacco including accounting for the receipt, use of and holding of stamps or stamping and marking equipment;

(s.5) providing a system for the sale of unmarked tobacco to classes of person who are exempt from the payment of tax imposed by this Act, including the limitation on the quantity of unmarked tobacco to be sold to retailers for resale to consumers;

(s.6) providing for the furnishing to the minister of information related to the sale or delivery of tobacco products that are exempt from tax imposed by this Act or that are delivered to classes of persons who are exempt from the payment of tax imposed by this Act;

(s.7) prescribing the criteria to be met by a person under section 7;

(s.8) providing for the affixing of stamps and marks on tobacco packages, cartons or cases before or at the time of delivery to a consumer as evidence of the tax having been paid;

(s.9) providing for the issue of the stamps and the designs and denominations of stamps and marks;

(s.10) prohibiting the delivery of tobacco to a consumer and the taking of delivery by a consumer upon which stamps or marks are not affixed in accordance with the Act and regulations;

(s.11) providing for the stamping or marking of tobacco packages, cartons or cases before or at the time of delivery to a consumer as evidence of the tax having been paid;

(s.12) prohibiting the delivery to a consumer and the taking of delivery by a consumer of tobacco which is not stamped or marked in accordance with the Act and regulations;

(s.13) prescribing classes of tobacco that may be exempt from the application of sections 5 and 6;

(s.14) prescribing the manner in which contraband may be sold by the minister and the method of reimbursing a person under subsection 43(6) including the manner in which interest shall be paid;

(t) defining a word or expression that is not already defined in this Act; and

(u) generally, to give effect to the purpose of this Act.

(2) Regulations made under paragraph (1)(t) may be made with retroactive effect.

1986 c1 s45; 1989 c5 s2; 1992 c16 s34; 1993 c52 s9; 1996 cT-0.01 s21; 1997 c26 s3; 1998 c27 s2

Fees and forms

45.1 The minister may set fees and prescribe forms for the purpose and administration of this Act.

1997 c13 s73

Regulations by minister

45.2 (1) The minister may make regulations establishing the amount of the rebate under subsections 9(2) and (2.1).

(2) Regulations made under this section may be made with retroactive effect.

1998 c27 s3; 2002 c4 s2

Prohibition against rebate

46. A dealer shall not advertise or hold out or state to the public or to a retail purchaser, directly or indirectly, that the tax or a part of the tax will be assumed or absorbed by the dealer.

1986 c1 s46; 1997 c13 s73

Penalty for failure to collect tax

47. (1) Where a person who is required by this Act to collect a tax fails to do so, that person is, notwithstanding another penalty imposed by this Act, and without the interposition of a court, liable to and shall pay to the minister a penalty in an amount equal to the total of

(a) the amount of the loss sustained by the minister because of the failure of that person to collect the tax; and

(b) 10% of the amount of that loss, unless the minister decides not to require that 10%.

(2) In a case referred to in subsection (1), the minister may make an estimate of the amount of the loss sustained by the Crown and the amount so estimated shall, for the purposes of this section, be considered to be the actual loss so sustained.

(3) The minister may, by written notice either mailed to or served on the person or the person's heirs, administrators, executors or assigns, or the person's custodian or trustee in bankruptcy, require the person to pay to the Crown or otherwise account for the penalty imposed under subsection (1) within 30 days after the date on which the notice is mailed or served.

1986 c1 s47

Sale without wholesaler's licence

48. (1) Where a person sells tobacco in the province for resale to a consumer other than by authority of a valid wholesaler's licence, that person is, notwithstanding another penalty imposed by this Act and without the interposition of a court, liable to, and shall pay to the minister, a penalty in an amount equal to the total of

(a) the amount of the tax that would have been paid on the tobacco so sold by that person if that tobacco had been purchased by a consumer; and

(b) 10% cent of the amount determined under paragraph (a), unless the minister decides not to require that 10%.

(2) Where a person sells tobacco in the province for resale to a consumer without holding a valid wholesaler's licence, that person is guilty of an offence and is liable on summary conviction to a fine of not less than the amount of tax that would be payable on the tobacco so sold by that person if that tobacco had been purchased by a consumer and not more than an amount equal to twice the amount of the tax so ascertained or to imprisonment for a term not exceeding 6 months or to both a fine and imprisonment.

(3) In a case referred to in subsection (1), the minister may make an estimate of the amount of the loss sustained by the Crown and the amount so estimated shall, for the purposes of this section, be considered to be the actual loss so sustained.

1986 c1 s48

Sale by non-retailer

49. (1) Where a person who is not a retailer sells tobacco to a consumer in the province, that person, without the interposition of a court, is liable to, and shall pay to the minister, a penalty in an amount equal to the total of

(a) the amount of the tax imposed on the tobacco under this Act; and

(b) 10% of the amount determined under paragraph (a) unless the minister decides not to require that 10%.

(2) In a case referred to in subsection (1), the minister may make an estimate of the tax owing and the amount so estimated shall, for the purposes of this section, be considered to be the amount of tax owing.

1986 c1 s49; 1996 cT-0.01 s21

Additional penalty

50. The minister may, notwithstanding another penalty imposed by this Act and without the interposition of a court,

(a) impose a penalty of 10% of the amount of the tax collected or payable under this Act upon a person who fails to pay to the minister the tax collected or payable by that person, in the manner and within the time provided by this Act or the regulations; and

(b) impose a penalty of not less than $25 nor more than $200 upon a person who fails to make a return required by this Act or the regulations in the manner and within the time provided for it.

1986 c1 s50

Interest

51. (1) Where a person does not pay or pay over a tax in the time and manner required, interest shall be levied upon that tax at the rate and in the manner that is prescribed by the regulations and the regulations may provide for a minimum amount upon which the interest shall be levied.

(2) Where a certificate is issued by the minister under section 36, interest under subsection (1) shall continue to be added to the amount of the tax payable as contained in the certificate.

1992 c16 s35

Penalty recoverable

52. A penalty or interest imposed under section 47, 48, 49, 50 or 51,

(a) is recoverable with costs by action in the name of the minister in a court as a debt due to the Crown; and

(b) until paid is a 1st lien upon the entire assets of the estate of the person owing the penalty and has priority over other claims of a person.

1986 c1 s52

Notice of export

53. (1) A wholesaler who intends to export tobacco from the province shall provide written notice of the intention to do so to the minister not later than 10 days before the shipment is to leave the province.

(2) A person who exports tobacco from the province shall compile and retain records satisfactory to the minister to prove that the tobacco has been exported.

1986 c1 s53

Amount instead of tax

54. (1) Where a person purchases tobacco for export from the province, that person shall pay to the dealer who sold the tobacco and the dealer who sold the tobacco shall collect and pay to the minister an amount equal to the tax that would be payable if the tobacco were purchased at a retail sale in the province, unless the minister otherwise directs.

(2) Where a dealer sells tobacco for export from the province and fails to collect from the purchaser an amount equal to the tax that would be payable if the tobacco were not exported from the province, the dealer shall pay to the minister an amount equal to the tax that would be payable if the tobacco were purchased at a retail sale in the province, unless the minister otherwise directs.

(3) A dealer shall remit an amount collected under subsection (1) or required to be paid under subsection (2) to the minister in the same manner and at the same time as tax is required to be remitted to the minister under this Act.

1986 c1 s54

Refund of amount

55. The minister may, on application, refund an amount collected under section 54 provided that

(a) the notice required by section 53 has been given;

(b) an application for a refund is delivered to the minister not more than 3 years after the date on which the amount was remitted to the minister;

(c) invoices verifying the purchase of the tobacco and proof of payment of the amount of refund claimed are provided to the minister;

(d) documentary evidence satisfactory to the minister that the tobacco exported from the province was delivered in another jurisdiction is provided to the minister; and

(e) certification by the jurisdiction to which the tobacco is imported from the province for consumption confirming that tax has been paid to that jurisdiction on the tobacco with respect to which the refund is being claimed or that the tobacco is exempt from tax is provided to the minister.

1986 c1 s55

Review re wholesaler's licence

56. (1) A person who is dissatisfied by the minister's refusal to issue a wholesaler's licence under section 13 or by the cancellation or suspension of a wholesaler's licence may apply to the minister for a review.

(2) The minister, after considering an application made under subsection (1), shall confirm or alter the decision to refuse, cancel or suspend the licence and shall notify the applicant accordingly.

1986 c1 s56

Review of penalty and interest

57. (1) A person who is dissatisfied by a penalty or interest imposed under sections 47 to 51 may, within 30 days of the date on which the penalty or interest is imposed, apply to the minister for a review of the amount fixed.

(2) The minister, after considering an application made under subsection (1), shall confirm or amend the amount imposed by way of penalty or interest or, where the minister is satisfied that no loss has been sustained by the Crown, revoke the imposition of the penalty or interest and notify the person accordingly.

(3) The amount of penalty or interest fixed in the notification given under this section shall, for the purposes of this Act, be considered to be the amount fixed by the minister.

1986 c1 s57

Review of estimated tax

58. (1) A person who is dissatisfied with the amount contained in the estimate of tax by the minister under section 38 may, within 30 days of receiving the written notice under that section, apply to the minister for a review.

(2) The minister, after considering an application made under subsection (1), shall confirm, amend or revoke the estimate and notify the person accordingly.

1986 c1 s58

Affidavit of official

59. An affidavit by an officer of the Department of Finance sworn or affirmed before a person authorized to take affidavits that a notice given under section 56, 57 or 58 has been mailed or served shall be received, in the absence of evidence to the contrary, as proof that the amount stated in it is due by the person to whom the notice was mailed or on whom it was served.

1986 c1 s59

Appeal

60. (1) A person may appeal to a judge of the Trial Division where

(a) the person feels aggrieved by a review under section 56 relating to a suspension or cancellation of or a refusal to issue a wholesaler's licence;

(b) the person feels aggrieved by a penalty or interest, as confirmed or amended by the minister under section 57; or

(c) the person disputes the amount of estimated tax confirmed or amended by the minister under section 58, or the liability for the tax.

(2) In order to appeal under subsection (1), the appellant must, within 30 days after the notification under section 56, 57 or 58 has been mailed to or served on the appellant, file a notice of appeal in the Registry of the Supreme Court.

(3) The notice of appeal under subsection (2) shall set out the grounds of the appeal and a copy of the notice shall be served on the minister.

(4) The appellant shall, within 14 days after service of a copy of the notice of appeal on the minister under subsection (3), apply to a judge of the Trial Division for the appointment of a day for the hearing of the appeal and shall, not less than 14 days before the day appointed for the hearing, serve on the minister a written notice of that day.

(5) The appeal and the evidence brought forward by the appellant and the Crown shall be heard by the judge in a summary manner and the judge shall decide the appeal

(a) by upholding, reducing or cancelling

(i) the suspension or cancellation of or refusal to issue a licence as confirmed or altered by the minister,

(ii) the penalty or interest as confirmed or amended by the minister, or

(iii) the estimate of tax as confirmed or amended by the minister; or

(b) by making another decision that the judge considers appropriate in the circumstances.

(6) Papers and documents in the possession of the minister and affecting the matter of the appeal shall be produced before the judge on the hearing of the appeal.

(7) The costs of the appeal are in the discretion of the judge who hears the appeal and the judge may make an order respecting costs in favour of or against the Crown and may fix the amount of them.

1986 c1 s60; 1986 c42 Sch B

Appeal to Court of Appeal

61. An appeal may be taken to the Court of Appeal from a decision of a judge of the Trial Division upon a point of law raised upon a hearing before the judge under section 60.

1986 c1 s61; 1986 c42 Sch B

Irregularity in estimates

62. An estimate of tax made by the minister and confirmed or amended under section 58 shall not be varied or disallowed because of an irregularity, informality, omission or error on the part of a person in the observation of a directory provision of this Act or the regulations up to the date of the issuing of the notice of the estimate.

1986 c1 s62

Effect of delay

63. Neither the giving of a notice of appeal by a person nor a delay in the hearing of that appeal

(a) affects

(i) the due date of a tax or part of a tax imposed under this Act that is the subject-matter of an appeal,

(ii) the interest or penalties provided by this Act in respect of a tax as due, or

(iii) a liability for payment of a tax provided by this Act; or

(b) delays the collection of a tax,

but where the tax is set aside or reduced on appeal, the minister shall refund to the person entitled to it the excess of tax paid and of an additional penalty or interest paid on the tax.

1986 c1 s63

Remission

64. (1) Notwithstanding another Act, the minister may remit a penalty or interest imposed under sections 47 to 51.

(2) A remission under this section may be total or partial, conditional or unconditional, and may be granted whether before or after or pending a suit or proceeding for the recovery of a penalty or interest and before or after a payment of it has been made or enforced by process or execution.

1986 c1 s64

Application of Financial Administration Act

65. Subsections 19(3) and (4) of the Financial Administration Act apply, with the necessary changes, to remissions under section 64.

1986 c1 s65; 1990 c62 s24

Offence: illegal sale of tobacco

66. A person is guilty of an offence who

(a) not being a retailer, sells tobacco to a retail purchaser;

(b) [Rep. by 1996 cT-0.01 s21]

(d) not having a valid wholesaler's licence, sells tobacco to a retailer.

1986 c1 s66; 1996 cT-0.01 s21

Offence: failure to keep accounts

67. A person who fails to preserve an account, a book or record in accordance with section 24 is guilty of an offence and liable on summary conviction to a fine of not less than $100 and not more than $5,000.

1986 c1 s67

Offence: obstructing search

68. A person is guilty of an offence who

(a) interferes with or hinders a person conducting an inspection, examination or search under this Act;

(b) refuses to answer questions put to that person in accordance with section 40 or 41; or

(c) fails to produce for inspection when requested to do so books of account, records, financial statements including balance sheets and profit and loss statements, or other documents, or tobacco that the person has possession or control of.

1986 c1 s68

Offence: contraband

68.1 (1) A person who purchases, possesses, acquires, transports, stores or sells contraband is guilty of an offence and is liable on summary conviction

(a) for a 1st offence, to

(i) a fine of not less than $200 nor more than $10,000, or

(ii) imprisonment for a period of not more than 2 years, or

(iii) both a fine and imprisonment;

(b) for a 2nd offence, to

(i) a fine of not less than $500 nor more than $50,000, or

(ii) imprisonment for a period of not more than 2 years, or

(iii) both a fine and imprisonment; and

(i) a fine of not less than $1,000 and not more than $100,000, or

(ii) imprisonment for a period of not more than 2 years, or

(iii) both the fine and imprisonment.

(2) In addition to the penalties which are imposed under subsection (1), a court shall order the person found guilty of an offence under this section to pay an additional fine equal to 5 times the amount of the tax payable on the contraband had the contraband been tobacco marked under this Act and purchased by a consumer.

(3) In addition to the fines imposed under subsections (1) and (2), a court shall order a person who defaults in the payment of those fines be imprisoned for a period of not less than 1 month and not more than 6 months and that period of imprisonment shall be in addition to any other period of imprisonment imposed under this section.

1993 c52 s10

Offence: failure to collect tax

69. A person is guilty of an offence who

(a) being required by this Act or the regulations to collect the tax, fails to do so; or

(b) being required by this Act or the regulations to make returns or to pay money to the minister or to another person, fails to do so by the date fixed for doing so.

1986 c1 s69

Offence: general

70. (1) A person is guilty of an offence who

(a) contravenes this Act or the regulations;

(b) fails otherwise to comply with a requirement or obligation imposed on that person under this Act or the regulations; or

in circumstances in which that contravention, failure or false statement is not an offence under another provision of this Act.

(2) Every contravention, failure or false statement described in subsection (1) that relates to a separate sale or transaction constitutes a separate offence.

1986 c1 s70

Penalty

71. (1) A person who is guilty of an offence under this Act or the regulations for which no other penalty has been prescribed is liable on summary conviction

(a) for a 1st offence to a fine of not less than $200 nor more than $10,000 or to imprisonment for a term of not more than 6 months or to both a fine and imprisonment;

(b) for a 2nd offence to a fine of not less than $500 nor more than $10,000 or to imprisonment for a term of not more than 6 months or to both a fine and imprisonment; and

(c) for a 3rd or subsequent offence to a fine of not less than $1,000 nor more than $10,000 or to imprisonment for a term of not less than 2 weeks nor more than 6 months.

(2) In addition to the penalties imposed under subsection (1) a court shall order the person found guilty of an offence to pay the tax due under this Act and, in default of the payment of the tax, the court shall order that person imprisoned for a term of not less than 1 month nor more than 6 months.

(3) A period of imprisonment imposed under subsection (2) shall be served consecutively to a term imposed under subsection (1).

1986 c1 s71; 1995 c13 s16

Default

71.1 (1) Where default is made in the payment of a fine or a part of it that is due on behalf of the Crown under this Act, the minister may issue a certificate stating the amount due and remaining unpaid, and the name of the person by whom it is payable, and may file the certificate with the Registrar of the Supreme Court.

(2) Where a certificate is filed with the Registrar of the Supreme Court, it is of the same effect and proceedings may be taken on it as if it were a judgment of the Trial Division for the recovery of a debt of the amount stated in the certificate against the person named in it.

(3) This section does not apply where a default period has been imposed and has been satisfied.

1993 c52 s11

Corporate liability

72. Where a corporation is guilty of an offence under this Act and an officer, director or agent of the corporation directed, authorized, assented to, acquiesced in or participated in the commission of the offence, that officer, director or agent is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for that offence whether or not the corporation has been prosecuted or convicted.

1986 c1 s72

Liability of directors

73. (1) In addition to the penalties imposed under section 71, where a corporation is guilty of an offence for failing to pay the tax due by the corporation under this Act or the regulations and an officer, director or agent of that corporation has been convicted of directing, authorizing or participating in the commission of that offence, the court shall order that director or agent to pay the tax for which the corporation has been convicted of failing to pay and in default of the payment of that tax, the court shall order that officer, director or agent imprisoned for a term of not less than 1 month nor more than 6 months.

(2) In a prosecution under this section, an officer, director or agent of a corporation is not liable to pay the tax for which the corporation has been convicted of failing to pay under subsection (1) where that officer, director or agent shows that the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances was exercised.

(3) Notwithstanding section 75, an action or proceedings to recover an amount payable by an officer, director or agent of a corporation under this section shall not be started more than 4 years after that officer, director or agent last stopped being an officer, director or agent of that corporation.

1986 c1 s73

Non-application of Criminal Code

74. Sections 736 and 737 of the Criminal Code shall not be applied in disposing of a complaint made or in imposing punishment for an offence under this Act.

1986 c1 s74

No time limitation

75. A complaint may be made and proceedings may be taken on the complaint in respect of an offence under this Act or the regulations, without limitation of time.

1986 c1 s75

Consolidated Revenue Fund

76. Amounts received by the minister by way of tax form part of the Consolidated Revenue Fund.

1986 c1 s76

Computer print-outs

77. In a court proceeding taken under this Act the Crown may, in support of its case, produce copies of computer print-outs certified as correct copies by the Comptroller General of Finance or a designate of the comptroller general.

1986 c1 s77