Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
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.
Marginal note:R.S., c. E-18
Export 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;
Marginal note:R.S., c. I-3
Importation 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.
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