Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-06-12 and last amended on 2013-06-26. Previous Versions

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.