Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
R.S., c. I-3Importation of Intoxicating Liquors Act
394. Section 2 of the Importation of Intoxicating Liquors Act is amended by adding the following in alphabetical order:
“beer”
« bière »
“beer” has the same meaning as in section 4 of the Excise Act;
“bulk”
« en vrac »
“bulk” has the same meaning as in section 2 of the Excise Act, 2001;
“denature”
« dénaturation »
“denature” has the same meaning as in section 2 of the Excise Act, 2001;
“excise warehouse”
« entrepôt d’accise »
“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001;
“licensed distiller”
« distillateur agréé »
“licensed distiller” means a person who holds a spirits licence under section 14 of the Excise Act, 2001;
“packaged”
« emballé »
“packaged” has the same meaning as in section 2 of the Excise Act, 2001;
“spirits”
« spiritueux »
“spirits” has the same meaning as in section 2 of the Excise Act, 2001;
“wine”
« vin »
“wine” has the same meaning as in section 2 of the Excise Act, 2001.
Marginal note:1993, c. 44, s. 160(1)
395. (1) Subsection 3(1.1) of the Act is replaced by the following:
Marginal note:Suspension of paragraph (2)(e)
(1.1) The operation of paragraph (2)(e) is suspended during the period in which paragraph (2)(c) is in force.
Marginal note:1997, c. 36, s. 211; 1999, c. 17, s. 163
(2) Paragraphs 3(2)(a) to (c) of the Act are replaced by the following:
(a) the carriage or transportation of intoxicating liquor into and through a province by the producer of the liquor or by a common carrier, if, during the time that the intoxicating liquor is being so carried or transported, its container is not opened or broken or any of the liquor drunk or used;
(b) the importation of intoxicating liquor into a province by any person who is a licensed distiller or who is duly licensed by the Government of Canada to carry on the business or trade of a brewer if the liquor
(i) is imported solely for the purpose of being used for blending with or flavouring the products of the business or trade of a distiller or brewer carried on by the person in the province, and
(ii) is kept while in the province
(A) in the case of spirits or wine, in accordance with the Excise Act, 2001 and the laws of the province, and
(B) in the case of beer, by the person in a place or warehouse that conforms in all respects to the requirements of the law governing those places or warehouses;
(c) the importation of bulk spirits into a province from a NAFTA country by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
(i) are entitled to the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
(d) the importation of bulk spirits into a province from Chile by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
(i) are entitled to the benefit of the Chile Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
(e) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
(i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; or
(f) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits
(i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and
(ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.
Marginal note:1997, c. 14, s. 81(2)
(3) Subsection 3(3) of the Act is repealed.
1992, c. 17Special Economic Measures Act
396. Subsection 9(1) of the Special Economic Measures Act is replaced by the following:
Marginal note:Peace officers for the purposes of this Act
9. (1) A person having the powers of an officer under the Customs Act, the Excise Act or the Excise Act, 2001 is deemed to be a peace officer for the purposes of this Act and sections 487 to 490, 491.l and 491.2 of the Criminal Code.
R.S., c. T-2Tax Court of Canada Act
Marginal note:1990, c. 45, s. 55
397. Subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:
Definition of “amount in dispute”
(2) For the purposes of this Act, the “amount in dispute” in an appeal means
(a) in the case of an appeal under the Excise Act, 2001,
(i) the amount of duty, refund or relief that is in issue in the appeal,
(ii) any interest under that Act that is in issue in the appeal, and
(iii) any amount of duty, refund or relief under that Act that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and
(b) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,
(ii) any interest or penalty under that Part that is in issue in the appeal, and
(iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.
Marginal note:1996, c. 23, s. 188
398. (1) Subsection 12(1) of the Act is replaced by the following:
Marginal note:Jurisdiction
12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
Marginal note:1990, c. 45, s. 57(2); 1998, c. 19, s. 290
(2) Subsections 12(3) and (4) of the Act are replaced by the following:
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 204 or 205 of the Excise Act, 2001 or section 310 or 311 of the Excise Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
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