Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

 The Description of Goods of tariff item No. 2206.00.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Sparkling” with a reference to “Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol”.

 The Description of Goods of tariff item No. 2207.20.11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Specially denatured alcohol, within the meaning of the Excise Act, 2001

 The Description of Goods of tariff item No. 2208.90.98 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other, packaged, of an alcoholic strength by volume not exceeding 7%359.

 The Description of Goods of tariff item No. 2208.90.99 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other

 Note 4 to Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

 The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “sections 21 and 22 of this Act” with a reference to “sections 21.1 to 22 of this Act”.

 The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 7 to this Act.

R.S., c. E-14Excise Act

 The Excise Act is amended by adding the following after section 1:

APPLICATION

Marginal note:Non-application of Act
  • 1.1 (1) Despite anything in this Act, on the coming into force of Parts 3 and 4 of the Excise Act, 2001, this Act ceases to apply in respect of

    • (a) the manufacture of any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2); and

    • (b) the handling of, or the dealing with, anything that is or relates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.

  • Meaning of beer and malt liquor

    (2) In subsection (1), beer and malt liquor have the meaning assigned by section 4.

 The definition beer or malt liquor in section 4 of the Act is replaced by the following:

beer or malt liquor

bièreouliqueur de malt

beer or malt liquor means all fermented liquor brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation, but does not include wine as defined in section 2 of the Excise Act, 2001; (bièreouliqueur de malt)

 Section 176 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Exception

    (3) Subsection (1) does not apply to a person who is licensed as a spirits licensee under section 14 of the Excise Act, 2001 and who produces beer solely for the purpose of distilling the beer.

R.S., c. E-15Excise Tax Act

Marginal note:1993, c. 25, s. 54; 1994, c. 29, s. 1(1)

 The definitions accredited representative, cigar, cigarette, manufactured tobacco and tobacco stick in subsection 2(1) of the Excise Tax Act are repealed.

Marginal note:2001, c. 16, s. 17(1)
  •  (1) Subsection 23(1) of the Act is replaced by the following:

    Marginal note:Tax on various articles at schedule rates
    • 23. (1) Subject to subsections (6) to (8), whenever goods mentioned in Schedule I are imported or are manufactured or produced in Canada and delivered to a purchaser of those goods, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this or any other law, an excise tax in respect of the goods at the applicable rate set out in the applicable section of that Schedule, computed, if that rate is specified as a percentage, on the duty paid value or the sale price, as the case may be.

  • Marginal note:R.S., c. 15 (1st Supp.), s. 12(1)

    (2) Subsection 23(3.1) of the Act is replaced by the following:

    • Marginal note:Deemed sale

      (3.1) For the purposes of this Part, a person who, under a contract for labour, manufactures or produces goods mentioned in Schedule I from any article or material supplied by another person, other than a manufacturer licensed for the purposes of this Part, for delivery to that other person is deemed to have sold the goods, at a sale price equal to the charge made under the contract in respect of the goods, at the time they are delivered to that other person.

  • Marginal note:2001, c. 16, s. 17(2)

    (3) Subsection 23(5) of the Act is repealed.

  • Marginal note:2001, c. 15, s. 2(1)

    (4) Subsection 23(7) of the Act is replaced by the following:

    • Marginal note:When tax not payable

      (7) The tax imposed under subsection (1) is not payable in the case of

      • (a) goods that are purchased or imported by a manufacturer licensed for the purposes of this Part and that are to be incorporated into and form a constituent or component part of an article or product that is subject to excise tax under this Act, if the tax on the article or product has not yet been levied under this section; or

      • (b) the sale of a new motor vehicle designed for highway use, or a chassis for such a vehicle, to a person described in paragraph (h) of the definition manufacturer or producer in subsection 2(1) who is a manufacturer licensed for the purposes of this Part.

  • Marginal note:1990, c. 45, s. 5(1)

    (5) The portion of subsection 23(8) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Tax not payable

      (8) The tax imposed under subsection (1) is not payable in the case of

  • Marginal note:1993, c. 25, s. 55(3); 1995, c. 41, s. 113; 2001, c. 16, s. 17(4)

    (6) Subsections 23(8.1) to (8.3) of the Act are repealed.

  • Marginal note:1993, c. 25, s. 55(4)

    (7) Subsections 23(9.2) and (9.3) of the Act are repealed.

  • Marginal note:R.S., c. 12 (4th Supp.), s. 12(3)

    (8) The portion of subsection 23(10) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Appropriation by manufacturer or producer

      (10) If goods of any class mentioned in Schedule I that were manufactured or produced in Canada are appropriated by the manufacturer or producer for their own use, for the purposes of this Part,

 
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