Schedule 83.1 – Last Updated: December 11, 2017

Tobacco Tax Act
Item Offence Section Set Fine
0.1 Sell tobacco product — no retail dealer’s permit subsection 3.1 (1) $500.00
0.2 Offer to sell tobacco product — no retail dealer’s permit subsection 3.1 (1) $500.00
0.3 Deliver tobacco product — no retail dealer’s permit subsection 3.1 (1) $500.00
0.4 Cause tobacco to be delivered — no retail dealer’s permit subsection 3.1 (1) $500.00
0.5 Retail dealer  — fail to notify Minister of change in business name subsection 3.1 (4) $500.00
0.6 Retail dealer — fail to notify Minister of change of business subsection 3.1 (4) $500.00
0.7 Retail dealer — fail to notify Minister of termination of business subsection 3.1 (4) $500.00
0.8 Retail dealer — fail to comply with permit condition subsection 3.1 (9) $500.00
0.9 Retail dealer — fail to comply with permit restriction subsection 3.1 (9) $500.00
1. Purchase tobacco product from importer — no registration certificate subsection 5 (14) N.S.F.
2. Receive tobacco product from importer — no registration certificate subsection 5 (14) N.S.F.
3. Interjurisdictional transporter — fail to produce document subsection 6 (16) $375.00
4. Fail to deliver return subsection 17 (3) $500.00
5. Fail to deliver return — tear tape manufacturer subsection 17 (3.1) $500.00
6. Fail to complete return subsection 17 (5) $500.00
6.1 Hinder or interfere with audit or examination Subsection 23 (6.1) $375.00
7. Obstruct authorized person subsection 24 (10.12) $375.00
8. Interfere with authorized person subsection 24 (10.12) $375.00
9. Possess unmarked cigarettes for sale subsection 29 (1) Schedule A
10. Possess unmarked fine cut tobacco for sale subsection 29 (1) Schedule A
11. Purchase unmarked cigarettes for sale subsection 29 (1) Schedule A
12. Purchase unmarked fine cut tobacco for sale subsection 29 (1) Schedule A
13. Receive unmarked cigarettes for sale subsection 29 (1) Schedule A
14. Receive unmarked fine cut tobacco for sale subsection 29 (1) Schedule A
15. Possess unmarked cigarettes subsection 29 (2) Schedule B
16. Possess unmarked fine cut tobacco subsection 29 (2) Schedule B
17. Sell unmarked cigarettes — no wholesaler permit subsection 31 (2) Schedule A
18. Sell marked cigarettes — no wholesaler permit subsection 31 (2) Schedule C
19. Sell unmarked fine cut tobacco — no wholesaler permit subsection 31 (2) Schedule A
20. Sell marked fine cut tobacco — no wholesaler permit subsection 31 (2) Schedule C
21. Deliver unmarked cigarettes — no wholesaler permit subsection 31 (2) Schedule A
22. Deliver marked cigarettes — no wholesaler permit subsection 31 (2) Schedule C
23. Deliver unmarked fine cut tobacco — no wholesaler permit subsection 31 (2) Schedule A
24. Deliver marked fine cut tobacco — no wholesaler permit subsection 31 (2) Schedule C
25. Affix false indicium on cigarette package subsection 34 (1) $625.00
26. Affix false indicium on cigarette tear tape subsection 34 (1) $625.00
27. Affix used indicium on cigarette package subsection 34 (1) $625.00
28. Affix used indicium on cigarette tear tape subsection 34 (1) $625.00
29. Print false indicium on cigarette packaging subsection 34 (1) $625.00
30. Affix false indicium on fine cut tobacco package subsection 34.0.1 (1) $625.00
31. Affix false indicium on fine cut tobacco tear tape subsection 34.0.1 (1) $625.00
32. Affix used indicium on fine cut tobacco package subsection 34.0.1 (1) $625.00
33. Affix used indicium on fine cut tobacco tear tape subsection 34.0.1 (1) $625.00
34. Print false indicium on fine cut tobacco packaging subsection 34.0.1 (1) $625.00
35. Purchase unmarked cigarettes for resale — no wholesaler permit paragraph 1 of subsection 35 (2) Schedule A
36. Purchase marked cigarettes for resale — no wholesaler permit paragraph 2 of subsection 35 (2) Schedule C
37. Purchase unmarked fine cut tobacco for resale — no wholesaler permit paragraph 3 of subsection 35 (2) Schedule A
38. Purchase marked fine cut tobacco for resale — no wholesaler permit paragraph 4 of subsection 35 (2) Schedule C
39. Receive unmarked cigarettes for resale — no wholesaler permit paragraph 1 of subsection 35 (2) Schedule A
40. Receive marked cigarettes for resale — no wholesaler permit paragraph 2 of subsection 35 (2) Schedule C
41. Receive unmarked fine cut tobacco for resale — no wholesaler permit paragraph 3 of subsection 35 (2) Schedule A
42. Receive marked fine cut tobacco for resale — no wholesaler permit paragraph 4 of subsection 35 (2) Schedule C
43. Deliver unmarked cigarettes in bulk — no registration certificate paragraph 1 of subsection 35 (2.0.1) Schedule A
44. Deliver marked cigarettes in bulk — no registration certificate paragraph 2 of subsection 35 (2.0.1) Schedule C
45. Deliver unmarked fine cut tobacco in bulk — no registration certificate paragraph 3 of subsection 35 (2.0.1) Schedule A
46. Deliver marked fine cut tobacco in bulk — no registration certificate paragraph 4 of subsection 35 (2.0.1) Schedule C
47. Store unmarked cigarettes in bulk — no registration certificate paragraph 1 of subsection 35 (2.0.1) Schedule A
48. Store marked cigarettes in bulk — no registration certificate paragraph 2 of subsection 35 (2.0.1) Schedule C
49. Store unmarked fine cut tobacco in bulk — no registration certificate paragraph 3 of subsection 35 (2.0.1) Schedule A
50. Store marked fine cut tobacco in bulk — no registration certificate paragraph 4 of subsection 35 (2.0.1) Schedule C
51. Transport unmarked cigarettes in bulk — no registration certificate paragraph 1 of subsection 35 (2.0.1) Schedule A
52. Transport marked cigarettes in bulk — no registration certificate paragraph 2 of subsection 35 (2.0.1) Schedule C
53. Transport unmarked fine cut tobacco in bulk — no registration certificate paragraph 3 of subsection 35 (2.0.1) Schedule A
54. Transport marked fine cut tobacco in bulk — no registration certificate paragraph 4 of subsection 35 (2.0.1) Schedule C
55. Possess unmarked cigarettes in bulk — no registration certificate paragraph 1 of subsection 35 (2.0.1) Schedule A
56. Possess marked cigarettes in bulk — no registration certificate paragraph 2 of subsection 35 (2.0.1) Schedule C
57. Possess unmarked fine cut tobacco in bulk — no registration certificate paragraph 3 of subsection 35 (2.0.1) Schedule A
58. Possess marked fine cut tobacco in bulk — no registration certificate paragraph 4 of subsection 35 (2.0.1) Schedule C
59. Fail to comply with order subsection 36.1 (19) $200.00
Schedule A
Amount of – Unmarked Cigarettes/Unmarked Fine Cut Tobacco (in grams) Set Fine
1-200 $585
201-400 $670
401-600 $750
601-800 $835
Over 800 N.S.F.
Schedule B
Amount of – Unmarked Cigarettes/Fine Cut Tobacco (in grams) Set Fine
1-200 $100
201-400 $250
401-600 $300
601 – 800 $350
801-1000 $400
1001 – 1200 $600
Over 1200 N.S.F.
Schedule C
Amount of – Marked Cigarettes/Marked Fine Cut Tobacco (in grams) Set Fine
Less than 200 N.S.F.
200 -5000 $25 x number cigarettes or grams tobacco
200
Over 5000 N.S.F.
Ontario Court of Justice

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