I-2 - Tobacco Tax Act

Section 13.17 Disposition versions

2009-11-19

13.17. For the purposes of section 13.9, paragraph a of section 13.10, section 13.11 and sections 13.14 to 13.16, the following rules apply:

(a)  the penalty incurred is equal to the greater of $2,000 and five times the amount of any tax that, under this Act, is payable in respect of tobacco sold by retail sale in Québec or would have been payable if the tobacco had been sold by retail sale in Québec, if the quantity of tobacco involved in the activity that is contrary to one of those sections is greater than

i.  10,000 cigarettes, tobacco sticks, rolls of tobacco or other pre-rolled tobacco products designed for smoking; or

ii.  10 kg of loose tobacco, leaf tobacco or tobacco products other than cigars or tobacco products referred to in subparagraph i; and

(b)  the penalty incurred is equal to the greater of $1,000 and 300% of the purchase price determined by the Minister in accordance with section 8.1, if cigars are involved in the activity that is contrary to one of those sections.

2009, c. 47, s. 14.