Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-04-12 and last amended on 2016-12-15. Previous Versions

Marginal note:Duty not payable — bulk alcohol
  •  (1) Duty is not payable on bulk alcohol

    • (a) taken for analysis by an alcohol licensee or a licensed user in a manner approved by the Minister;

    • (b) destroyed by an alcohol licensee or a licensed user in a manner approved by the Minister; or

    • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.

  • Marginal note:Duty not payable — packaged alcohol

    (2) Duty is not payable on non-duty-paid packaged alcohol

    • (a) taken for analysis by an excise warehouse licensee or a licensed user in a manner approved by the Minister;

    • (b) destroyed by an excise warehouse licensee or a licensed user in a manner approved by the Minister;

    • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister; or

    • (d) in the case of wine, taken for use by an excise warehouse licensee if that licensee is also the wine licensee who produced or packaged the wine and the wine is provided free of charge to individuals for consumption as a sample at the premises where the licensee produces or packages wine.

  • Marginal note:No duty payable — alcohol taken for analysis or destroyed

    (3) Duty is not payable on bulk alcohol or non-duty-paid packaged alcohol that is taken for analysis or destroyed by the Minister.

  • 2002, c. 22, s. 145;
  • 2007, c. 18, s. 103.
Marginal note:Duty not payable — vinegar
  •  (1) Duty is not payable on alcohol that is used by a licensed user to produce vinegar if not less than 0.5 kg of acetic acid is produced from every litre of absolute ethyl alcohol used.

  • Marginal note:Deemed taken for use if deficiency

    (2) If a licensed user uses alcohol to produce vinegar and less than 0.5 kg of acetic acid is produced from every litre of absolute ethyl alcohol used, the licensed user is deemed to have taken for use, at the time the vinegar is produced, the number of litres of that alcohol that is equivalent to the number determined by the formula

    A - (2 × B)

    where

    A
    is the number of litres of absolute ethyl alcohol used, and
    B
    is the number of kilograms of acetic acid produced.
Marginal note:Duty not payable — packaged alcohol
  •  (1) Duty is not payable on non-duty-paid packaged alcohol, other than alcohol contained in a marked special container, that is removed from an excise warehouse

    • (a) for delivery

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

      • (ii) to a duty free shop for sale in accordance with the Customs Act,

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

      • (iv) as ships’ stores in accordance with the Ships’ Stores Regulations; or

    • (b) for export by the excise warehouse licensee in accordance with this Act.

  • Marginal note:Duty not payable — special container of spirits

    (2) Duty is not payable on spirits contained in a marked special container that is removed from an excise warehouse

    • (a) for delivery to a registered user for use in accordance with their registration, if the container is marked for delivery to and use by a registered user; or

    • (b) for export by the excise warehouse licensee in accordance with this Act, if the container was imported.

  • Marginal note:Duty not payable — special container of wine

    (3) Duty is not payable on wine imported in a marked special container that is removed from an excise warehouse for export by the excise warehouse licensee in accordance with this Act.

  • Marginal note:Duty not payable — wine samples

    (4) Duty is not payable on non-duty-paid packaged wine, other than wine contained in a marked special container, that is removed from the excise warehouse of the wine licensee who produced or packaged the wine if the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine.

  • 2002, c. 22, s. 147;
  • 2007, c. 18, s. 104.

Determining Volume of Alcohol

Marginal note:Volume of alcohol
  •  (1) The volume and absolute ethyl alcohol content of alcohol shall be determined in a manner specified by the Minister using approved instruments.

  • Marginal note:Approval of instrument

    (2) The Minister may examine and approve an instrument or a class, type or design of instruments for the measurement of the volume and absolute ethyl alcohol content of alcohol.

  • Marginal note:Re-examination

    (3) The Minister may direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by the Minister be submitted to the Minister for re-examination and, if the Minister so directs, the person who has the custody and control of the instrument shall immediately submit it to the Minister for re-examination.

  • Marginal note:Revocation of approval

    (4) After re-examining an instrument, the Minister may, in writing, revoke the Minister’s approval of that instrument or instruments of the same class, type or design as that instrument.

  • Marginal note:Indicating instrument is approved

    (5) Every approved instrument the approval of which has not been revoked shall indicate the approval in a manner acceptable to the Minister.

Excise Warehouses

Marginal note:Restriction — entering into warehouse

 No person shall enter non-duty-paid packaged alcohol into an excise warehouse except in accordance with this Act.

Marginal note:Import by warehouse licensee
  •  (1) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the excise warehouse licensee who imported it, the licensee shall immediately enter it into the excise warehouse of the licensee.

  • Marginal note:Import by licensed user

    (2) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the licensed user who imported it, the licensed user shall immediately enter it into the specified premises of the licensed user.

Marginal note:Restriction on removal
  •  (1) No person shall remove non-duty-paid packaged alcohol from an excise warehouse.

  • Marginal note:Exception

    (2) Subject to the regulations, a person may remove from an excise warehouse

    • (a) non-duty-paid packaged alcohol, other than alcohol in a marked special container, for

      • (i) entry into the duty-paid market,

      • (ii) delivery to another excise warehouse,

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

      • (iv) delivery as ships’ stores, in accordance with the Ships’ Stores Regulations,

      • (v) delivery to a duty free shop for sale in accordance with the Customs Act to persons who are about to leave Canada,

      • (vi) delivery to a licensed user,

      • (vii) delivery to a registered user for use in accordance with their registration,

      • (viii) in the case of packaged wine described in subsection 136(2), delivery to a store described in that subsection, or

      • (ix) export;

    • (a.1) non-duty-paid packaged wine, other than wine in a marked special container, if the warehouse is the excise warehouse of the wine licensee who produced or packaged the wine and the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine;

    • (b) a non-duty-paid marked special container of wine for

      • (i) delivery to another excise warehouse, or

      • (ii) entry into the duty-paid market for delivery to a bottle-your-own premises;

    • (c) a non-duty-paid marked special container of spirits for

      • (i) delivery to another excise warehouse,

      • (ii) if the container is marked for delivery to and use by a registered user, delivery to a registered user for use in accordance with their registration, or

      • (iii) if the container is marked for delivery to and use at a bottle-your-own premises, entry into the duty-paid market for delivery to a bottle-your-own premises; or

    • (d) an imported non-duty-paid marked special container of alcohol, for export.

  • 2002, c. 22, s. 151;
  • 2007, c. 18, s. 105.
 
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