Bill C-47

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	(d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or
	(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).
Punishment	(2) Every person who commits an offence under subsection (1) is guilty of
	(a) an indictable offence and is liable to
	(i) a fine of not less than $1,000 plus 200%, and not more than $10,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $10,000 and not more than $100,000,
	(ii) imprisonment for a term of not more than five years, or
	(iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii); or
	(b) an offence punishable on summary conviction and liable to
	(i) a fine of not less than $100 plus 200%, and not more than $1,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $1,000 and not more than $25,000,
	(ii) imprisonment for a term of not more than 18 months, or
	(iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii).
Stay of appeal	(3) If, in any appeal under Part 5, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.
Obstruction of officer	220. (1) No person shall, physically or otherwise, do or attempt to do any of the following:
	(a) interfere with, hinder or molest any officer doing anything the officer is authorized to do under this Act; or
	(b) prevent any officer from doing anything the officer is authorized to do under this Act.
Failure to comply	(2) Every person shall do everything the person is required to do under any of sections 208 to 210 or 260.
Punishment	(3) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction and liable to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term of not more than 12 months, or to both.
Offence - confidential information	221. (1) Every person who
	(a) contravenes subsection 211(2), or
	(b) knowingly contravenes an order made under subsection 211(7)
	is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.
Offence - confidential information	(2) Every person
	(a) to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(b), (d), or (h), or
	(b) who is an official to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(a), (e) or (f),
	and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.
Definitions	(3) In this section, ``confidential information'' and ``official'' have the same meaning as in subsection 211(1).
Other contravention s	222. Every person who contravenes a provision of this Act or the regulations for which no other offence is specified in this Act is guilty of an offence and is liable on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.
Defence of due diligence	223. No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.
Compliance orders	224. If a person has been convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.
No penalty unless imposed before laying of information	225. A person who is convicted of failing to comply with a provision of this Act is not liable to pay a penalty under any of sections 233 to 253 for the same failure unless the penalty was imposed under section 254 before the information or complaint giving rise to the conviction was laid or made.
Officers of corporations, etc.	226. If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Offences by employees or agents	227. In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.
Power to decrease punishment	228. Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.
Information or complaint	229. (1) An information or complaint under this Act may be laid or made by any officer. If an information or complaint is purported to have been laid or made under this Act, it is deemed to have been laid or made by an officer and shall not be called into question for lack of authority of the officer except by the Minister or a person acting for the Minister or for Her Majesty.
Two or more offences	(2) An information or complaint in respect of an offence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.
Limitation of prosecutions	(3) Despite subsection 786(2) of the Criminal Code, an information or complaint in respect of an offence under this Act that is to be prosecuted by way of summary conviction proceedings may be laid or made within two years after the day on which the matter of the information or complaint arose.
	Proceeds of Crime
Property obtained from offences	230. (1) No person shall possess any property or any proceeds of any property knowing that all or any part of it was obtained or derived directly or indirectly as a result of
	(a) the commission of an offence under section 214 or subsection 216(1), 218(1) or 231(1); or
	(b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a).
Punishment	(2) Every person who contravenes subsection (1)
	(a) is guilty of an indictable offence and liable to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; or
	(b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 18 months, or to both.
Exception	(3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person possesses property or the proceeds of property mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer's duties.
Laundering proceeds of certain offences	231. (1) No person shall use, transfer the possession of, send or deliver to any person or place, transport, transmit, alter, dispose of or otherwise deal with, in any manner or by any means, any property or any proceeds of any property with intent to conceal or convert that property or those proceeds, knowing that all or part of that property or those proceeds were obtained or derived directly or indirectly as a result of
	(a) the commission of an offence under section 214 or subsection 216(1) or 218(1); or
	(b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a).
Punishment	(2) Every person who contravenes subsection (1)
	(a) is guilty of an indictable offence and liable to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; or
	(b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 18 months, or to both.
Exception	(3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person does any of the things mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer's duties.
Part XII.2 of Criminal Code applicable	232. (1) Sections 462.3 and 462.32 to 462.5 of the Criminal Code apply, with any modifications that the circumstances require, in respect of proceedings for an offence under section 214, subsection 216(1) or 218(1) or section 230 or 231.
Reference to enterprise crime offence	(2) For the purpose of subsection (1), the references in sections 462.37 and 462.38 and subsection 462.41(2) of the Criminal Code to an enterprise crime offence are deemed to include references to the offences referred to in subsection (1).
	Penalties
Contravention of section 34 or 37	233. Every tobacco licensee who contravenes section 34 or 37 is liable to a penalty equal to 200% of the duty that was imposed on the tobacco product to which the contravention relates.
Contravention of section 38, 40, 41, 49, 61, 99, 149 or 151	234. Every person who contravenes section 38, 40, 41, 49, 61, 99, 149 or 151 is liable to a penalty of not more than $25,000.
Penalty for unauthorized export of raw leaf tobacco	235. Every tobacco grower who exports raw leaf tobacco without the written approval of the Minister or who fails to comply with a condition imposed by the Minister in respect of the export is liable to a penalty of not more than $25,000.
Diversion of black stock tobacco	236. (1) Every tobacco licensee is liable to a penalty if manufactured tobacco on which duty was imposed under section 42 at a rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1 is
	(a) delivered by the licensee other than to a duty free shop or customs bonded warehouse or to a person for use as ships' stores in accordance with the Ships' Stores Regulations; or
	(b) exported by the licensee other than for delivery to a foreign duty free shop or as foreign ships' stores.
Amount of penalty	(2) The amount of the penalty is equal to 200% of the total of
	(a) the amount by which
	(i) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1
	exceeds
	(ii) the duty that was imposed under section 42 on the tobacco; and
	(b) the amount, if any, of special duty that was payable under paragraph 56(1)(b) in respect of the tobacco.
Diversion of non-duty-paid alcohol	237. (1) Every excise warehouse licensee is liable to a penalty equal to 200% of the duty imposed on packaged alcohol that was removed from the warehouse of the licensee for a purpose described in section 147 if the alcohol is not delivered or exported, as the case may be, for that purpose.
Diversion of duty-free tobacco	(2) Every tobacco licensee is liable to a penalty equal to 200% of the duty that was imposed on a tobacco product manufactured in Canada that was removed from the excise warehouse of the licensee for a purpose described in subsection 50(4), (7) or (8) if the product is not delivered or exported, as the case may be, for that purpose.
Diversion of duty-free cigars	(3) Every excise warehouse licensee is liable to a penalty equal to 200% of the duty that was imposed on cigars manufactured in Canada that were removed from the excise warehouse of the licensee for a purpose described in subsection 50(9) if the cigars are not delivered for that purpose.
Diversion of duty-free tobacco in special excise warehouse	(4) Every special excise warehouse licensee is liable to a penalty equal to 200% of the duty that was imposed on a tobacco product manufactured in Canada that was removed from the special excise warehouse of the licensee for a purpose described in subsection 50(11) if the product is not delivered for that purpose.
Diversion of imported tobacco	(5) Every excise warehouse licensee is liable to a penalty equal to 200% of the duty that was imposed on an imported tobacco product that was removed from the excise warehouse of the licensee for a purpose described in subsection 51(2) if the product is not delivered or exported, as the case may be, for that purpose.
Exception	(6) A licensee who would otherwise be liable to a penalty under this section is not liable if the licensee proves to the satisfaction of the Minister that the alcohol or tobacco product that was removed from their excise warehouse or special excise warehouse was returned to that warehouse.
Penalty in respect of unaccounted tobacco	238. Every excise warehouse licensee and every special excise warehouse licensee is liable to a penalty equal to 200% of the duty that was imposed on a tobacco product entered into their excise warehouse or special excise warehouse, as the case may be, if the licensee cannot account for the product
	(a) as being in the warehouse;
	(b) as having been removed from the warehouse in accordance with this Act; or
	(c) as having been destroyed by fire while kept in the warehouse.
Other diversions	239. Unless section 237 applies, every person is liable to a penalty equal to 200% of the duty that was imposed on packaged alcohol or a tobacco product if
	(a) it was acquired by the person and duty was not payable because of the purpose for which the person acquired it or because of its destination; and
	(b) it is sold or used for a purpose or sent to a destination in circumstances in which duty would have been payable if it had originally been acquired for that purpose or sent to that destination.
Contravention of subsection 50(5)	240. Every tobacco licensee who contravenes subsection 50(5) is liable to a penalty equal to the total of
	(a) $0.25995 per cigarette that was removed in contravention of that subsection,
	(b) $0.159966 per tobacco stick that was removed in contravention of that subsection, and
	(c) $149.966 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.
Contravention of section 71	241. Every person who contravenes section 71 is liable to a penalty equal to 200% of the duty that was imposed on the bulk spirits to which the contravention relates.
Contravention of section 72	242. Every person who contravenes section 72 is liable to a penalty equal to $1.0244 per litre of wine to which the contravention relates.
Contravention of section 73, etc.	243. Every person who contravenes any of sections 73, 76 or 89 to 91 is liable to a penalty equal to

Bill C-47

Proceeds of Crime

Penalties