Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Excise Warehouses

Marginal note:Issuance of licence
  •  (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person who is not a retailer of alcohol authorizing the person to possess in their excise warehouse non-duty-paid packaged alcohol or a tobacco product that is not stamped.

  • Marginal note:Eligible retailers of alcohol

    (2) Even if they are retailers of alcohol, the following persons may be issued an excise warehouse licence under subsection (1):

    • (a) an alcohol licensee;

    • (b) a liquor authority; and

    • (c) any person who supplies goods in accordance with the Ships’ Stores Regulations.

Special Excise Warehouses

Marginal note:Issuance of licence
  •  (1) Subject to the regulations, on application, the Minister may issue a special excise warehouse licence to a person who is authorized by a tobacco licensee to be the only person, other than the licensee, who is entitled to distribute to an accredited representative a tobacco product manufactured by the licensee.

  • Marginal note:Single licence

    (2) The Minister shall not issue to the same person more than one special excise warehouse licence.

  • Marginal note:Licence limited to one premises

    (3) The Minister shall not specify more than one premises of a special excise warehouse licensee as a special excise warehouse.

Marginal note:Return of tobacco products
  •  (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative a tobacco product manufactured by the tobacco licensee,

    • (a) the person shall immediately return the tobacco product of that licensee that is stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and

    • (b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.

  • Marginal note:Cancellation

    (2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative a tobacco product.

Duty Free Shops

Marginal note:Issuance of licence

 Subject to the regulations, the Minister may, on application, issue to a person who is licensed under the Customs Act to operate a duty free shop a licence authorizing the person to possess and sell imported manufactured tobacco that is subject to a special duty under section 53.

General

Marginal note:Refusal to issue licence or registration
  •  (1) The Minister may, for any reason the Minister considers sufficient in the public interest, refuse to issue a licence or registration.

  • Marginal note:Amendment or renewal

    (2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence or registration.

  • Marginal note:Conditions imposed by Minister

    (3) On issuing a licence or registration, or at any later time, the Minister

    • (a) may, subject to the regulations, specify the activities that may be carried on under the licence or registration and the premises where those activities may be carried on;

    • (b) shall, in the case of a spirits licence or a tobacco licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and

    • (c) may impose any other conditions that the Minister considers appropriate with respect to the carrying on of activities under the licence or registration.