Fines and Imprisonment

Tobacco Tax

Whoever fails to comply with the Tobacco Tax Act may be subject to penalties, fines and even a term of imprisonment. If you sell, deliver or are in possession of counterfeit tobacco products, you are guilty of an offence under the Tobacco Tax Act.

A fine of at least $300 is imposed for certain minor offences. For more serious offences, the fine varies from $5,000 to $1,000,000, and a term of imprisonment of up to two years may be imposed. A fine that varies from $10,000 to $2,500,000 may also be imposed for a subsequent offence within five years.

Example

If a retail vendor purchases tobacco products from a wholesale vendor that does not have a collection officer's permit, both parties are liable to a penalty and a fine of at least $5,000.

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 $350.

A vendor who sells, delivers or has in its possession tobacco products for retail sale in Québec that are not identified in accordance with the Tobacco Tax Act is liable to a fine varying from $6,000 to $1,000,000. A fine varying from $12,000 to $2,500,000 may also be imposed for a subsequent offence within five years.

A vendor who sells tobacco products at retail without holding a registration certificate or who purchases tobacco from a person who does not hold a collection officer's permit is liable to a fine varying from $5,000 to $50,000. A fine varying from $10,000 to $125,000 may also be imposed for a subsequent offence within five years.

Fuel Tax

If you do not comply with the provisions of the Fuel Tax Act, you are liable to a fine. A $200 fine is imposed for certain minor offences.

In the case of a more serious offence, a fine of $500 to $100,000 accompanied by a term of imprisonment of up to two years may be imposed.

Example
If a retail dealer purchases fuel from a wholesale dealer who does not have a collection officer's permit, both parties are liable to a fine.

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