Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-05-11 and last amended on 2016-12-15. Previous Versions

Marginal note:Prohibition — exporting of SDA

 No person shall export specially denatured alcohol other than the SDA registrant who imported it or a spirits licensee.

Marginal note:Restriction on disposal

 An SDA registrant shall not dispose of specially denatured alcohol other than to

  • (a) return it to the spirits licensee who supplied it;

  • (b) export it, if it was imported by the SDA registrant; or

  • (c) destroy it in a manner approved by the Minister.

Responsibility for Bulk Spirits

Marginal note:Responsibility

 Subject to sections 105 to 107, 111 and 112, the person who is responsible for bulk spirits at any time is

  • (a) the spirits licensee or licensed user who owns the spirits at that time;

  • (b) if the spirits are not owned at that time by a spirits licensee or licensed user, the spirits licensee or licensed user who last owned them; or

  • (c) if the spirits were never owned by a spirits licensee or licensed user, the spirits licensee who imported or produced them or the licensed user who imported them.

Marginal note:Return of spirits purchased from unlicensed person
  •  (1) This section applies if a spirits licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk spirits from a person who is not a spirits licensee or licensed user (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the spirits,

    • (a) the purchaser returns the spirits to the spirits licensee who was responsible for them immediately before they were purchased by the purchaser (in this section referred to as the “previously responsible licensee”) or to the spirits licensee who supplied them (in this section referred to as the “supplier”); and

    • (b) the ownership of the spirits reverts to the unlicensed person.

  • Marginal note:Determination of person responsible for returned spirits

    (2) At the later of the time at which the previously responsible licensee or supplier receives the spirits and the time at which the ownership of the spirits reverts to the unlicensed person,

    • (a) the previously responsible licensee becomes again responsible for the spirits; and

    • (b) the purchaser of the spirits ceases to be responsible for them.

Marginal note:Exception — provincial ownership

 If, at any time, the government of a province or a liquor authority that is a spirits licensee or a licensed user owns bulk spirits for a purpose not related to its licence, section 104 applies as though that ownership by the government or the liquor authority did not exist at that time.

Marginal note:Spirits imported by licensed user

 A licensed user who imports bulk spirits is responsible for them.

Marginal note:Blended spirits — joint and several or solidary responsibility
  •  (1) If bulk spirits are blended with other bulk spirits, or if bulk spirits are blended with bulk wine and the resulting product is spirits, every person who is a person responsible for any of the spirits or who is a licensed user responsible for any of the bulk wine is jointly and severally or solidarily responsible for the resulting blended spirits.

  • Marginal note:Responsibility for wine ceases

    (2) The wine licensee or licensed user who was responsible for the bulk wine before it was blended with bulk spirits as described in subsection (1) ceases to be responsible for the wine as of the time of blending.

Marginal note:Person not responsible

 A person who is responsible for bulk spirits ceases to be responsible for them if they are

  • (a) taken for use and the duty on them is paid;

  • (b) taken for use in an approved formulation;

  • (c) taken for use for a purpose described in section 145 or subsection 146(1);

  • (d) denatured into denatured alcohol or specially denatured alcohol;

  • (e) exported in accordance with this Act; or

  • (f) lost in prescribed circumstances, if the person fulfills any prescribed conditions.

Marginal note:Notification of change of ownership

 If a spirits licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk spirits from a person who is not a spirits licensee or licensed user, the purchaser shall, except in respect of bulk spirits that are to be imported,

  • (a) at the time of the purchase, obtain from the vendor the name and address of the spirits licensee who is responsible for the spirits immediately before they are sold to the purchaser; and

  • (b) without delay, notify in writing that licensee of the purchase.

Marginal note:Removal of special container

 If an unmarked special container of spirits is removed by a spirits licensee from their excise warehouse in accordance with section 156, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.

Marginal note:Removal of spirits

 If spirits are removed by a spirits licensee from their excise warehouse in accordance with section 158, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.

Responsibility for Bulk Wine

Marginal note:Responsibility

 Subject to sections 114 to 116, 120 and 121, the person who is responsible for bulk wine at any time is

  • (a) the wine licensee or licensed user who owns the wine at that time;

  • (b) if the wine is not owned at that time by a wine licensee or licensed user, the wine licensee or licensed user who last owned it; or

  • (c) if the wine was never owned by a wine licensee or licensed user, the wine licensee who imported or produced it or the licensed user who imported it.

Marginal note:Return of wine purchased from unlicensed person
  •  (1) This section applies if a wine licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk wine from a person who is not a wine licensee or licensed user (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the wine,

    • (a) the purchaser returns the wine to the wine licensee who was responsible for it immediately before it was purchased by the purchaser (in this section referred to as the “previously responsible licensee”) or to the wine licensee who supplied it (in this section referred to as the “supplier”); and

    • (b) the ownership of the wine reverts to the unlicensed person.

  • Marginal note:Determination of person responsible for returned wine

    (2) At the later of the time at which the previously responsible licensee or supplier receives the wine and the time at which the ownership of the wine reverts to the unlicensed person,

    • (a) the previously responsible licensee becomes again responsible for the wine; and

    • (b) the purchaser of the wine ceases to be responsible for it.

Marginal note:Exception — provincial ownership

 If, at any time, the government of a province or a liquor authority that is a wine licensee or a licensed user owns bulk wine for a purpose not related to its licence, section 113 applies as though that ownership by the government or the liquor authority did not exist at that time.

Marginal note:Wine imported by licensed user

 A licensed user who imports bulk wine is responsible for it.

Marginal note:Blended wine — joint and several or solidary responsibility
  •  (1) If bulk wine is blended with other bulk wine, or if bulk wine is blended with bulk spirits and the resulting product is wine, every person who is a person responsible for any of the wine or who is a licensed user responsible for any of the bulk spirits is jointly and severally or solidarily responsible for the resulting blended wine.

  • Marginal note:Responsibility for spirits ceases

    (2) The spirits licensee or licensed user who was responsible for the bulk spirits before they were blended with bulk wine as described in subsection (1) ceases to be responsible for the spirits as of the time of blending.

Marginal note:Responsibility for wine ceases

 If bulk spirits are produced from bulk wine, the wine licensee or licensed user who was responsible for the wine before it was used to produce the spirits ceases to be responsible for the wine at the time the spirits are produced.

  • 2007, c. 18, s. 98.
 
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