Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
Marginal note:2001, c. 16, s. 39(1)
386. Subsection 100(5) of the Act is repealed.
Marginal note:1990, c. 45, s. 12(1)
387. The definition “excisable goods” in subsection 123(1) of the Act is replaced by the following:
“excisable goods”
« produit soumis à l’accise »
“excisable goods” means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine and tobacco products (within the meaning assigned by section 2 of the Excise Act, 2001);
Marginal note:1996, c. 23, s. 170
388. Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:
(iii) all amounts required under this Act (other than this Part), the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Income Tax Act, sections 21 and 33 of the Canada Pension Plan and section 82 and Part VII of the Employment Insurance Act to be remitted or paid before that time by the registrant have been remitted or paid, and
Marginal note:1993, c. 27, s. 107(1); 1997, c. 10, s. 58(1)
389. Paragraph 252(1)(b) of the Act is repealed.
Marginal note:1994, c. 29, s. 14(1); 1997, c. 26, s. 74(1); 2001, c. 16, ss. 40(1), (2), 41(1)
390. Schedule II to the Act is repealed.
Marginal note:1990, c. 45, s. 18
391. Section 3 of Part V of Schedule VI to the Act is replaced by the following:
3. A supply of an excisable good if the recipient exports the good without the payment of duty in accordance with the Excise Act or the Excise Act, 2001.
Marginal note:2001, c. 16, s. 42(1)
392. Section 1.1 of Schedule VII to the Act is replaced by the following:
1.1 For the purposes of section 1, “duty” does not include a special duty imposed under section 54 of the Excise Act, 2001.
R.S., c. E-18Export Act
Marginal note:R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 5)
393. Paragraph 6(1)(a) of the Export Act is replaced by the following:
(a) no intoxicating liquor held in accordance with the Customs Act, the Excise Act or the Excise Act, 2001 shall be released or removed from any warehouse or other building or place in which the liquor is stored in any case in which the liquor proposed to be removed is destined for delivery in any country into which the importation of the liquor is prohibited by law;
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.
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