Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-09-27 and last amended on 2017-06-22. Previous Versions

Special Containers of Spirits

Marginal note:Marked container deemed packaged

 If a special container of spirits is marked, the spirits are deemed to be packaged at the time the container is marked.

Marginal note:Marking
  •  (1) No person shall mark a special container of spirits unless

    • (a) the person is a spirits licensee; or

    • (b) the container is one that has been placed in a sufferance warehouse in accordance with section 80 and the person marks the container in the circumstances described in that section.

  • Marginal note:Container to be warehoused

    (2) If a spirits licensee marks a special container of spirits, the licensee shall immediately enter it into an excise warehouse.

Marginal note:Importation

 No person, other than an excise warehouse licensee, shall import a marked special container of spirits.

Marginal note:Marking of imported container

 If a special container of spirits that is imported by an excise warehouse licensee is not marked when it is reported under the Customs Act, it shall be placed in a sufferance warehouse for the purpose of being marked.

Marginal note:Imported container to be warehoused

 If a marked special container of spirits is released under the Customs Act, the excise warehouse licensee who imported it shall immediately enter it into their excise warehouse.

Special Containers of Wine

Marginal note:Marked container deemed packaged

 If a special container of wine is marked, the wine is deemed to be packaged at the time the container is marked.

Marginal note:Marking
  •  (1) No person shall mark a special container of wine unless

    • (a) the person is a wine licensee; or

    • (b) the container is one that has been placed in a sufferance warehouse in accordance with section 85 and the person marks the container in the circumstances described in that section.

  • Marginal note:Container to be warehoused

    (2) If a wine licensee marks a special container of wine, the licensee shall immediately enter it into an excise warehouse.

Marginal note:Importation

 No person, other than an excise warehouse licensee, shall import a marked special container of wine.

Marginal note:Marking of imported container

 If a special container of wine that is imported by an excise warehouse licensee is not marked when it is reported under the Customs Act, it shall be placed in a sufferance warehouse for the purpose of being marked.

Marginal note:Imported container to be warehoused

 If a marked special container of wine is released under the Customs Act, the excise warehouse licensee who imported it shall immediately enter it into their excise warehouse.

Packaged Alcohol

Marginal note:Information on container

 Every alcohol licensee who packages alcohol shall cause all prescribed information to be displayed on the container containing the alcohol and on any packaging encasing the container

  • (a) in the case of wine that is entered into an excise warehouse immediately after it is packaged, before the wine is removed from the warehouse;

  • (a.1) in the case of wine on which duty is not imposed because of paragraph 135(2)(a), before the wine is

    • (i) removed from the licensee’s premises,

    • (ii) consumed, or

    • (iii) made available for sale on the premises; and

  • (b) in any other case, immediately after the alcohol is packaged.

  • 2002, c. 22, s. 87;
  • 2007, c. 2, s. 55.
Marginal note:Prohibition — possession
  •  (1) No person shall possess non-duty-paid packaged alcohol.

  • Marginal note:Exception

    (2) Non-duty-paid packaged alcohol, other than alcohol in a marked special container,

    • (a) that is packaged by an alcohol licensee or imported by an excise warehouse licensee may be possessed by

      • (i) an excise warehouse licensee in their excise warehouse,

      • (ii) a licensed user in their specified premises,

      • (iii) a registered user for use in accordance with their registration,

      • (iv) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions,

      • (v) a duty free shop licensee, in their duty free shop,

      • (vi) an accredited representative, for their personal or official use, or

      • (vii) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

    • (b) that is imported may be possessed by a sufferance warehouse licensee, in their sufferance warehouse;

    • (c) that is imported by a licensed user may be possessed by

      • (i) the licensed user in their specified premises, or

      • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (d) that is imported by an accredited representative may be possessed by

      • (i) the accredited representative, for their personal or official use, or

      • (ii) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (e) that is imported for sale in a duty free shop, for sale to an accredited representative or for use as ships’ stores, may be possessed by

      • (i) a customs bonded warehouse licensee, in their customs bonded warehouse,

      • (ii) a duty free shop licensee, in their duty free shop,

      • (iii) an accredited representative, for their personal or official use,

      • (iv) a customs bonded carrier in accordance with the Customs Act, or

      • (v) a person as ships’ stores, if the acquisition and possession of the alcohol by that person are in accordance with the Ships’ Stores Regulations;

    • (f) that is imported for supply to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service may be possessed by a customs bonded warehouse licensee, in their customs bonded warehouse;

    • (g) that is imported by an individual in accordance with the Customs Act and the Customs Tariff for their personal use may be possessed by an individual;

    • (h) that is wine that is produced and packaged by an individual for their personal use may be possessed by an individual;

    • (i) that is wine referred to in paragraph 135(2)(a) or (b) may be possessed by any person; and

    • (j) that is wine produced or packaged by a wine licensee and removed from the excise warehouse of the licensee and that is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine may be possessed by the licensee or those individuals at those premises.

  • Marginal note:Exception — special containers

    (3) A non-duty-paid marked special container of alcohol may be possessed by

    • (a) an excise warehouse licensee in their excise warehouse;

    • (b) a prescribed person who is transporting the alcohol under prescribed circumstances and conditions;

    • (c) in the case of an imported special container of alcohol, a sufferance warehouse licensee in their sufferance warehouse; or

    • (d) in the case of a special container of spirits that is marked for delivery to and use by a registered user, a registered user for use in accordance with their registration.

  • 2002, c. 22, s. 88;
  • 2007, c. 18, ss. 96, 157.
 
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