Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:Prohibition — possession
  •  (1) No person shall possess non-duty-paid packaged alcohol.

  • Marginal note:Exception

    (2) Non-duty-paid packaged alcohol, other than alcohol in a marked special container,

    • (a) that is packaged by an alcohol licensee or imported by an excise warehouse licensee may be possessed by

      • (i) an excise warehouse licensee in their excise warehouse,

      • (ii) a licensed user in their specified premises,

      • (iii) a registered user for use in accordance with their registration,

      • (iv) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions,

      • (v) a duty free shop licensee, in their duty free shop,

      • (vi) an accredited representative, for their personal or official use, or

      • (vii) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

    • (b) that is imported may be possessed by a sufferance warehouse licensee, in their sufferance warehouse;

    • (c) that is imported by a licensed user may be possessed by

      • (i) the licensed user in their specified premises, or

      • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (d) that is imported by an accredited representative may be possessed by

      • (i) the accredited representative, for their personal or official use, or

      • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (e) that is imported for sale in a duty free shop, for sale to an accredited representative or for use as ships’ stores, may be possessed by

      • (i) a customs bonded warehouse licensee, in their customs bonded warehouse,

      • (ii) a duty free shop licensee, in their duty free shop,

      • (iii) an accredited representative, for their personal or official use,

      • (iv) a customs bonded carrier in accordance with the Customs Act, or

      • (v) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

    • (f) that is imported for supply to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service may be possessed by a customs bonded warehouse licensee, in their customs bonded warehouse;

    • (g) that is imported by an individual in accordance with the Customs Act and the Customs Tariff for their personal use may be possessed by an individual; and

    • (h) that is wine that is produced and packaged by an individual for their personal use may be possessed by an individual.

  • Marginal note:Exception — special containers

    (3) A non-duty-paid marked special container of alcohol may be possessed by

    • (a) an excise warehouse licensee in their excise warehouse;

    • (b) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (c) in the case of an imported special container of alcohol, a sufferance warehouse licensee in their sufferance warehouse; or

    • (d) in the case of a special container of spirits that is marked for delivery to and use by a registered user, a registered user for use in accordance with their registration.

Marginal note:Storage

 A ferment-on-premises registrant shall not store packaged wine at their ferment-on-premises facility.

Marginal note:Restriction — licensed user

 A licensed user shall not use or dispose of non-duty-paid packaged alcohol other than to

  • (a) use it in an approved formulation;

  • (b) use it in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister;

  • (c) use it to produce vinegar;

  • (d) return it under prescribed conditions to the excise warehouse licensee who supplied it;

  • (e) export it, if the alcohol was imported by the licensed user;

  • (f) use it for analysis in a manner approved by the Minister; or

  • (g) destroy it in a manner approved by the Minister.

Marginal note:Restriction — registered user

 A registered user shall not use or dispose of non-duty-paid packaged spirits other than to

  • (a) use them in accordance with their registration;

  • (b) use them for analysis in a manner approved by the Minister;

  • (c) return them under prescribed conditions to the excise warehouse licensee who supplied them; or

  • (d) destroy them in a manner approved by the Minister.

Marginal note:Unauthorized removal — spirits
  •  (1) No person shall remove spirits from a marked special container of spirits other than

    • (a) a registered user, in the case of a container that is marked for delivery to and use by a registered user; and

    • (b) a purchaser of the spirits at a bottle-your-own premises, in the case of a container that is marked for delivery to and use at a bottle-your-own premises.

  • Marginal note:Removal of spirits from returned container

    (2) If the operator of a bottle-your-own premises returns a marked special container of spirits to the excise warehouse licensee who supplied the container to the operator, the licensee may remove the spirits from the container for the purpose of destroying the spirits in a manner approved by the Minister.

Marginal note:Unauthorized removal — wine
  •  (1) No person shall remove wine from a marked special container of wine other than a purchaser of the wine at a bottle-your-own premises.

  • Marginal note:Removal of wine from returned container

    (2) If the operator of a bottle-your-own premises returns a marked special container of wine to the excise warehouse licensee who supplied the container to the operator, the licensee may remove the wine from the container for the purpose of destroying the wine in a manner approved by the Minister.

 
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