Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

 Subsection 3(1) of the Act is replaced by the following:

Marginal note:Duties binding on Her Majesty
Marginal note:2001, c. 16, s. 2(1)

 Paragraph 24(1)(c) of the Act is replaced by the following:

Marginal note:1993, c. 25, s. 71

 Subsection 26(2) of the Act is replaced by the following:

Marginal note:1995, c. 39, s. 168
  •  (1) The portion of subsection 28(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Liability of operator
  • Marginal note:1993, c. 25, s. 72(1)

    (2) Subsections 28(1.1) and (1.2) of the Act are repealed.

  • (3) The portion of subsection 28(2) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Rates

      (2) The rates of duties or taxes payable on goods under subsection (1) shall

  • Marginal note:1993, c. 25, s. 72(2)

    (4) Subsection 28(3) of the Act is replaced by the following:

    • Definition of “duties” not to apply

      (3) The definition “duties” in subsection 2(1) does not apply for the purposes of subsections (1) and (2).

Marginal note:1997, c. 36, s. 152

 Subsection 32.2(8) of the Act is replaced by the following:

  • Marginal note:Duties

    (8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

Marginal note:1992, c. 28, s. 6(1)

 Section 33 of the Act is replaced by the following:

Marginal note:Release prior to payment of duties
  • 33. (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.

  • Marginal note:Payment of duties

    (2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

  • Marginal note:Meaning of duties

    (3) In subsection (2), “duties” does not include the duties levied under

    • (a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or

    • (b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.

 Section 44 of the Act is replaced by the following:

Marginal note:Ad valorem rates of duty

44. If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

 Clause 48(5)(b)(ii)(B) of the Act is replaced by the following:

  • (B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs; and

Marginal note:1997, c. 36, s. 175(3)

 Subsection 74(1.2) of the Act is replaced by the following:

 Section 117 of the Act is renumbered as subsection 117(1) and is amended by adding the following:

  • Marginal note:No return of certain goods

    (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, raw leaf tobacco or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.

 Section 119.1 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Restriction

    (1.1) Subject to the regulations, the sale under subsection (1) of

    • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

    • (b) wine may only be to a wine licensee; and

    • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee.

 The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Disposal of things abandoned or forfeit
  • 142. (1) Unless the thing is spirits, specially denatured alcohol, wine, raw leaf tobacco or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

 The Act is amended by adding the following after section 142:

Marginal note:Dealing with abandoned or forfeited alcohol, etc.
  • 142.1 (1) If spirits, specially denatured alcohol, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.

  • Marginal note:Restriction

    (2) Subject to the regulations, the sale under subsection (1) of

    • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

    • (b) wine may only be to a wine licensee; and

    • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee.

Marginal note:1993, c. 25, s. 89

 Paragraph 163.1(1)(a) of the Act is replaced by the following:

  • (a) the commission of an offence contrary to section 153 or under section 159, in relation to spirits, wine or tobacco products, or under section 163.2; or

 
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