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Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

355. Tariff item Nos. 2204.10.00, 2204.21.40, 2204.29.40, 2204.30.00, 2206.00.30, 2206.00.40, 2206.00.91, 2206.00.92 and 2208.90.91 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

356. 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”.

357. 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

358. 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.

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

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

361. 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”.

362. 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.

Marginal note:R.S., c. E-14

Excise Act

363. 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.