Fines and penalties 

If you fail to comply with the Tobacco Tax Act, you may be fined. A fine of at least $300 is provided for certain minor offences.

For more serious offences, the fine varies from $3,000 to $750,000, and a prison term of up to two years may be imposed. A fine that varies from $10,000 to $2,500,000 is also provided for a subsequent offence within five years.

Examples

If a retailer (This link will open a new window) purchases tobacco products from a wholesaler (This link will open a new window) who does not have a collection officer's (This link will open a new window) permit, both parties are liable to a fine of at least $3,000.

Any consumer who has in his or her possession tobacco contained in a package not identified in accordance with the Act is liable to a fine of not less than $300.