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:Person not responsible

 A person who is responsible for bulk spirits ceases to be responsible for them if they are

  • (a) taken for use and the duty on them is paid;

  • (b) taken for use in an approved formulation;

  • (c) taken for use for a purpose described in section 145 or subsection 146(1);

  • (d) denatured into denatured alcohol or specially denatured alcohol;

  • (e) exported in accordance with this Act; or

  • (f) lost in prescribed circumstances, if the person fulfills any prescribed conditions.

Marginal note:Notification of change of ownership

 If a spirits licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk spirits from a person who is not a spirits licensee or licensed user, the purchaser shall, except in respect of bulk spirits that are to be imported,

  • (a) at the time of the purchase, obtain from the vendor the name and address of the spirits licensee who is responsible for the spirits immediately before they are sold to the purchaser; and

  • (b) without delay, notify in writing that licensee of the purchase.

Marginal note:Removal of special container

 If an unmarked special container of spirits is removed by a spirits licensee from their excise warehouse in accordance with section 156, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.

Marginal note:Removal of spirits

 If spirits are removed by a spirits licensee from their excise warehouse in accordance with section 158, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.

Responsibility for Bulk Wine

Marginal note:Responsibility

 Subject to sections 114 to 116, 120 and 121, the person who is responsible for bulk wine at any time is

  • (a) the wine licensee or licensed user who owns the wine at that time;

  • (b) if the wine is not owned at that time by a wine licensee or licensed user, the wine licensee or licensed user who last owned it; or

  • (c) if the wine was never owned by a wine licensee or licensed user, the wine licensee who imported or produced it or the licensed user who imported it.

Marginal note:Return of wine purchased from unlicensed person
  •  (1) This section applies if a wine licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk wine from a person who is not a wine licensee or licensed user (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the wine,

    • (a) the purchaser returns the wine to the wine licensee who was responsible for it immediately before it was purchased by the purchaser (in this section referred to as the “previously responsible licensee”) or to the wine licensee who supplied it (in this section referred to as the “supplier”); and

    • (b) the ownership of the wine reverts to the unlicensed person.

  • Marginal note:Determination of person responsible for returned wine

    (2) At the later of the time at which the previously responsible licensee or supplier receives the wine and the time at which the ownership of the wine reverts to the unlicensed person,

    • (a) the previously responsible licensee becomes again responsible for the wine; and

    • (b) the purchaser of the wine ceases to be responsible for it.