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Excise Tax Act

Version of section 108 from 2003-01-01 to 2014-06-19:

Marginal note:Offence of evasion

 Every one who wilfully attempts in any manner to evade or defeat any tax imposed by this Act is guilty of an offence and liable on summary conviction to a fine not exceeding twelve thousand dollars or to imprisonment for a term not exceeding twelve months or to both.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 62
  • 1980-81-82-83, c. 68, s. 25

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