Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-09-29 and last amended on 2014-06-19. Previous Versions

Marginal note:Disposal of bulk spirits

 A person who possesses bulk spirits produced for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol shall, immediately after the analysis is complete, destroy or dispose of the spirits in a manner approved by the Minister.

  • 2002, c. 22, s. 74;
  • 2007, c. 18, s. 95.
Marginal note:Importation — bulk spirits
  •  (1) No person shall import bulk spirits other than a spirits licensee, a licensed user or, if the spirits are in a special container, an excise warehouse licensee in accordance with section 80.

  • Marginal note:Importation — bulk wine

    (2) No person shall import bulk wine other than a wine licensee, a licensed user or, if the wine is in a special container, an excise warehouse licensee in accordance with section 85.

  • 2002, c. 22, s. 75;
  • 2007, c. 18, s. 95.
Marginal note:Unauthorized export

 No person shall export bulk alcohol other than

  • (a) the alcohol licensee who is responsible for the alcohol;

  • (b) the licensed user who imported the alcohol; or

  • (c) a person required to do so under section 101.

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.