Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-10-27 and last amended on 2014-06-19. Previous Versions

Responsibility for Bulk Spirits

Marginal note:Responsibility

 Subject to sections 105 to 107, 111 and 112, the person who is responsible for bulk spirits at any time is

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

  • (b) if the spirits are not owned at that time by a spirits licensee or licensed user, the spirits licensee or licensed user who last owned them; or

  • (c) if the spirits were never owned by a spirits licensee or licensed user, the spirits licensee who imported or produced them or the licensed user who imported them.

Marginal note:Return of spirits purchased from unlicensed person
  •  (1) This section applies 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 (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the spirits,

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

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

  • Marginal note:Determination of person responsible for returned spirits

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

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

    • (b) the purchaser of the spirits ceases to be responsible for them.

Marginal note:Exception — provincial ownership

 If, at any time, the government of a province or a liquor authority that is a spirits licensee or a licensed user owns bulk spirits for a purpose not related to its licence, section 104 applies as though that ownership by the government or the liquor authority did not exist at that time.

Marginal note:Spirits imported by licensed user

 A licensed user who imports bulk spirits is responsible for them.

Marginal note:Blended spirits — joint and several or solidary responsibility
  •  (1) If bulk spirits are blended with other bulk spirits, or if bulk spirits are blended with bulk wine and the resulting product is spirits, every person who is a person responsible for any of the spirits or who is a licensed user responsible for any of the bulk wine is jointly and severally or solidarily responsible for the resulting blended spirits.

  • Marginal note:Responsibility for wine ceases

    (2) The wine licensee or licensed user who was responsible for the bulk wine before it was blended with bulk spirits as described in subsection (1) ceases to be responsible for the wine as of the time of blending.