Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-11-20 and last amended on 2017-06-22. Previous Versions

PART 2Licences and Registrations

Licences

Marginal note:Issuance
  •  (1) Subject to the regulations, on application, the Minister may issue to a person

    • (a) a spirits licence, authorizing the person to produce or package spirits;

    • (b) a wine licence, authorizing the person to produce or package wine;

    • (c) a user’s licence, authorizing the person to use bulk alcohol, non-duty-paid packaged alcohol or a restricted formulation;

    • (d) a tobacco licence, authorizing the person to manufacture tobacco products; or

    • (e) a tobacco dealer’s licence, authorizing the person to carry on the activity of a tobacco dealer.

  • Marginal note:Deemed packaging excluded

    (2) A person is not entitled to a licence under paragraph (1)(a) or (b) by reason only of having been deemed to have packaged alcohol under section 77 or 82.

  • Marginal note:Production excluded

    (3) A person is not entitled to a licence under paragraph (1)(a) by reason only of

    • (a) having been deemed to have produced spirits under section 131.2; or

    • (b) having produced spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.

  • Marginal note:Issuance of a wine licence

    (4) Subject to the regulations, on application by a person who is the holder of a spirits licence and a user’s licence, the Minister may issue to the person a wine licence, authorizing the person to fortify wine.

  • 2002, c. 22, s. 14;
  • 2007, c. 18, s. 68.

Registrations

Marginal note:Ferment-on-premises registration

 Subject to the regulations, on application, the Minister may issue a ferment-on-premises registration to a person authorizing the person to possess at their ferment-on-premises facility bulk wine produced at the premises by an individual and owned by the individual.

Marginal note:User’s registration

 Subject to the regulations, on application, the Minister may issue a user’s registration authorizing the use of non-duty-paid packaged spirits by

  • (a) a scientific and research laboratory in receipt annually of aid from the Government of Canada or a province, for scientific purposes;

  • (b) a university or other post-secondary educational institution recognized by a province, for scientific purposes;

  • (c) a health care facility, for medicinal and scientific purposes; or

  • (d) a health institution in receipt annually of aid from the Government of Canada or a province, for medicinal and scientific purposes.

Marginal note:Alcohol registration

 Subject to the regulations, on application, the Minister may issue an alcohol registration to a person authorizing the person to store or transport bulk alcohol, specially denatured alcohol or a restricted formulation.

  • 2002, c. 22, s. 17;
  • 2007, c. 18, s. 69.
Marginal note:SDA registration
  •  (1) Subject to the regulations, on application, the Minister may issue a specially denatured alcohol registration to a person authorizing the person to possess and use specially denatured alcohol.

  • Marginal note:Restrictions on grades of SDA

    (2) The Minister may impose restrictions on the use of particular grades of specially denatured alcohol.

Excise Warehouses

Marginal note:Issuance of licence
  •  (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person who is not a retailer of alcohol authorizing the person to possess in their excise warehouse non-duty-paid packaged alcohol or manufactured tobacco or cigars that are not stamped.

  • Marginal note:Eligible retailers of alcohol

    (2) Even if they are retailers of alcohol, the following persons may be issued an excise warehouse licence under subsection (1):

  • 2002, c. 22, s. 19;
  • 2007, c. 18, s. 70.

Special Excise Warehouses

Marginal note:Issuance of licence
  •  (1) Subject to the regulations, on application, the Minister may issue a special excise warehouse licence to a person who is authorized by a tobacco licensee to be the only person, other than the licensee, who is entitled to distribute to an accredited representative manufactured tobacco or cigars manufactured by the licensee.

  • Marginal note:Single licence

    (2) The Minister shall not issue to the same person more than one special excise warehouse licence.

  • Marginal note:Licence limited to one premises

    (3) The Minister shall not specify more than one premises of a special excise warehouse licensee as a special excise warehouse.

  • 2002, c. 22, s. 20;
  • 2007, c. 18, s. 71.
Marginal note:Return of tobacco
  •  (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars manufactured by the tobacco licensee,

    • (a) the person shall immediately return the tobacco or cigars of that licensee that are stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and

    • (b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.

  • Marginal note:Cancellation

    (2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars.

  • 2002, c. 22, s. 21;
  • 2007, c. 18, s. 72.

Duty Free Shops

Marginal note:Issuance of licence

 Subject to the regulations, the Minister may, on application, issue to a person who is licensed under the Customs Act to operate a duty free shop a licence authorizing the person to possess and sell imported manufactured tobacco that is subject to a special duty under section 53.

General

Marginal note:Refusal to issue licence or registration
  •  (1) The Minister may refuse to issue a licence or registration to a person if the Minister has reason to believe

    • (a) that access to the person’s premises will be denied or impeded by any person; or

    • (b) that the refusal is otherwise in the public interest.

  • Marginal note:Amendment or renewal

    (2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence or registration.

  • Marginal note:Cancellation, etc. — access to premises

    (2.1) The Minister may amend, suspend or cancel any licence or registration of a person if

    • (a) access to the premises of the licensee or registrant is denied or impeded by any person; or

    • (b) it is otherwise in the public interest.

  • Marginal note:Conditions imposed by Minister

    (3) On issuing a licence or registration, or at any later time, the Minister

    • (a) may, subject to the regulations, specify the activities that may be carried on under the licence or registration and the premises where those activities may be carried on;

    • (b) shall, in the case of a spirits licence or a tobacco licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and

    • (c) may impose any other conditions that the Minister considers appropriate with respect to the carrying on of activities under the licence or registration.

  • 2002, c. 22, s. 23;
  • 2008, c. 28, s. 52.
 
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