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:Duty not payable — packaged alcohol
  •  (1) Duty is not payable on non-duty-paid packaged alcohol, other than alcohol contained in a marked special container, that is removed from an excise warehouse

    • (a) for delivery

      • (i) to an accredited representative for their personal or official use,

      • (ii) to a duty free shop for sale in accordance with the Customs Act,

      • (iii) to a registered user for use in accordance with their registration, or

      • (iv) as ships’ stores in accordance with the Ships’ Stores Regulations; or

    • (b) for export by the excise warehouse licensee in accordance with this Act.

  • Marginal note:Duty not payable — special container of spirits

    (2) Duty is not payable on spirits contained in a marked special container that is removed from an excise warehouse

    • (a) for delivery to a registered user for use in accordance with their registration, if the container is marked for delivery to and use by a registered user; or

    • (b) for export by the excise warehouse licensee in accordance with this Act, if the container was imported.

  • Marginal note:Duty not payable — special container of wine

    (3) Duty is not payable on wine imported in a marked special container that is removed from an excise warehouse for export by the excise warehouse licensee in accordance with this Act.

  • Marginal note:Duty not payable — wine samples

    (4) Duty is not payable on non-duty-paid packaged wine, other than wine contained in a marked special container, that is removed from the excise warehouse of the wine licensee who produced or packaged the wine if the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine.

  • 2002, c. 22, s. 147;
  • 2007, c. 18, s. 104.

Determining Volume of Alcohol

Marginal note:Volume of alcohol
  •  (1) The volume and absolute ethyl alcohol content of alcohol shall be determined in a manner specified by the Minister using approved instruments.

  • Marginal note:Approval of instrument

    (2) The Minister may examine and approve an instrument or a class, type or design of instruments for the measurement of the volume and absolute ethyl alcohol content of alcohol.

  • Marginal note:Re-examination

    (3) The Minister may direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by the Minister be submitted to the Minister for re-examination and, if the Minister so directs, the person who has the custody and control of the instrument shall immediately submit it to the Minister for re-examination.

  • Marginal note:Revocation of approval

    (4) After re-examining an instrument, the Minister may, in writing, revoke the Minister’s approval of that instrument or instruments of the same class, type or design as that instrument.

  • Marginal note:Indicating instrument is approved

    (5) Every approved instrument the approval of which has not been revoked shall indicate the approval in a manner acceptable to the Minister.