Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-10-13 and last amended on 2017-06-22. Previous Versions

Marginal note:Removal of packaged wine from excise warehouse

 A wine licensee may remove non-duty-paid packaged wine from their excise warehouse to return it to the bulk wine inventory of the licensee.

Marginal note:Removal of packaged spirits from excise warehouse

 A spirits licensee may remove non-duty-paid packaged spirits from their excise warehouse to return them to the bulk spirits inventory of the licensee.

PART 5General Provisions Concerning Duty and Other Amounts Payable

Fiscal Periods

Marginal note:Determination of fiscal months
  •  (1) The fiscal months of a person shall be determined in accordance with the following rules:

    • (a) if fiscal months of the person have been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, each of those fiscal months is a fiscal month of the person for the purposes of this Act;

    • (b) if fiscal months of the person have not been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, the person may select for the purposes of this Act fiscal months that meet the requirements set out in that subsection 243(2); and

    • (c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act.

  • Marginal note:Determination of fiscal half-years

    (1.1) The fiscal half-years of a person shall be determined in accordance with the following rules:

    • (a) the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and

    • (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person.

  • Marginal note:Notification of Minister

    (2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner.

  • 2002, c. 22, s. 159;
  • 2010, c. 25, s. 110.

Reporting Periods

Marginal note:Reporting period — general
  •  (1) Subject to this section, the reporting period of a person is a fiscal month.

  • Marginal note:Reporting period — semi-annual

    (2) On application in the prescribed form and manner by a person, the Minister may, in writing, authorize the reporting period of that person to be a fiscal half-year in a particular fiscal year if

    • (a) the person is a licensee in one or more of the following categories:

      • (i) an excise warehouse licensee who does not hold in their excise warehouse manufactured tobacco or cigars,

      • (ii) a spirits licensee,

      • (iii) a wine licensee, or

      • (iv) a licensed user;

    • (b) the person has been licensed for a period exceeding twelve consecutive fiscal months;

    • (c) in respect of a category, the total of all duties payable under Part 4 by the person and any person associated with the person in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000;

    • (d) in respect of a category, the total of all duties payable under Part 4 by the person and any person associated with the person in the particular fiscal year does not exceed $120,000;

    • (e) in the case where the person is an excise warehouse licensee, the liability of the person and any excise warehouse licensee associated with the person with respect to duty on alcohol entered into an excise warehouse

      • (i) did not exceed $120,000 in the fiscal year ending immediately before the particular fiscal year, and

      • (ii) does not exceed $120,000 in the particular fiscal year;

    • (f) in the case where the person is a licensed user, the liability of the person and any licensed user associated with the person with respect to duty on alcohol entered into their specified premises

      • (i) did not exceed $120,000 in the fiscal year ending immediately before the particular fiscal year, and

      • (ii) does not exceed $120,000 in the particular fiscal year;

    • (g) the volume of absolute ethyl alcohol added to the bulk spirits inventory of the person that is a spirits licensee and any spirits licensee associated with the person did not exceed in the fiscal year ending immediately before the particular fiscal year, and does not exceed in the particular fiscal year, the amount determined by the formula

      A / B

      where

      A
      is $120,000, and
      B
      is the rate of duty on spirits set out in section 1 of Schedule 4;
    • (h) the volume of wine added to the bulk wine inventory of the person that is a wine licensee and any wine licensee associated with the person did not exceed in the fiscal year ending immediately before the particular fiscal year, and does not exceed in the particular fiscal year, the amount determined by the formula

      A / B

      where

      A
      is $120,000, and
      B
      is the rate of duty on wine set out in paragraph (c) of Schedule 6; and
    • (i) the person is in compliance with the Act.

  • Marginal note:Deemed revocation

    (3) An authorization under subsection (2) is deemed to be revoked if

    • (a) any of the conditions described in paragraphs (2)(d) to (h) is no longer met in respect of the person, which revocation is effective as of the first day after the end of the fiscal half-year in which the condition is no longer met; or

    • (b) an excise warehouse licensee holds in their excise warehouse manufactured tobacco or cigars, which revocation is effective as of the first day of the fiscal month in which the licensee begins to hold the tobacco or cigars.

  • Marginal note:Revocation — other

    (4) The Minister may revoke an authorization if

    • (a) the person requests in writing the Minister to do so;

    • (b) the person fails to comply with the Act; or

    • (c) the Minister considers that the authorization is no longer required.

  • Marginal note:Notice of revocation

    (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the person and shall specify in the notice the fiscal month for which the revocation becomes effective.

  • Marginal note:Deemed reporting period on revocation

    (6) If a revocation under paragraph (3)(b) or subsection (4) becomes effective before the last day of a fiscal half-year of a person that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the person.

  • 2010, c. 25, s. 111.

Returns and Payment of Duty and Other Amounts

Marginal note:Filing by licensee

 Every person who is licensed under this Act shall, not later than the last day of the first month after each reporting period of the person,

  • (a) file a return with the Minister, in the prescribed form and manner, for that reporting period;

  • (b) calculate, in the return, the total amount of the duty payable, if any, by the person for that reporting period; and

  • (c) pay that amount to the Receiver General.

  • 2002, c. 22, s. 160;
  • 2007, c. 18, s. 107;
  • 2010, c. 25, s. 112.
Marginal note:Filing by other persons

 Every person who is not licensed under this Act and who is required to pay duty under this Act shall, not later than the last day of the first month after the fiscal month of the person in which the duty became payable,

  • (a) file a return with the Minister, in the prescribed form and manner, for that fiscal month;

  • (b) calculate, in the return, the total amount of the duty payable by the person for that fiscal month; and

  • (c) pay that amount to the Receiver General.

 
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