Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Spirits mistakenly imported as DA or SDA

• 101. (1) If a person, other than a spirits licensee or licensed user, who has imported a product that was reported under the Customs Act as being denatured alcohol or specially denatured alcohol learns that the product is spirits and not denatured alcohol or specially denatured alcohol, the person shall without delay

  • (a) export it for return to the person from whom it was acquired; or

  • (b) dispose of or destroy it in the manner specified by the Minister.

• Marginal note:Spirits mistakenly possessed as DA or SDA

  (2) If a person, other than a spirits licensee, licensed user or alcohol registrant, who possesses a product that the person believed was denatured alcohol or specially denatured alcohol learns that the product is spirits and not denatured alcohol or specially denatured alcohol, the person shall without delay

  • (a) return it to the spirits licensee who produced or supplied the product; or

  • (b) dispose of or destroy it in the manner specified by the Minister.

• Marginal note:If product used

  (3) If the person is unable to comply with subsection (1) or (2) in respect of an amount of the product because they had already used it in the production of another product before they learned that the product was not denatured alcohol or specially denatured alcohol, the person shall

  • (a) dispose of or destroy the other product in the manner specified by the Minister; and

  • (b) pay any penalty imposed under section 254 for which they are liable under section 244 in respect of the amount.

• Marginal note:Exception

  (4) Subsection (3) does not apply if

  • (a) the other product is not, in the opinion of the Minister, spirits;

  • (b) the Minister deems the other product to have been produced using denatured alcohol or specially denatured alcohol, as the case may be; and

  • (c) the person complies with any conditions imposed by the Minister.

Marginal note:Prohibition — exporting of SDA

102. No person shall export specially denatured alcohol other than the SDA registrant who imported it or a spirits licensee.

Marginal note:Restriction on disposal

103. An SDA registrant shall not dispose of specially denatured alcohol other than to

• (a) return it to the spirits licensee who supplied it;

• (b) export it, if it was imported by the SDA registrant; or

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

Marginal note:Responsibility

104. Subject to sections 105 to 107, 111 and 112, the person who is responsible for bulk spirits at any time is

• (a) the spirits licensee or licensed user who owns the spirits at that time;

• (b) if the spirits are not owned at that time by a spirits licensee or licensed user, the spirits licensee or licensed user who last owned them; or

• (c) if the spirits were never owned by a spirits licensee or licensed user, the spirits licensee who imported or produced them or the licensed user who imported them.