Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2018-07-05 and last amended on 2018-06-21. Previous Versions

Marginal note:Definition of cannabis duty system
  •  (1) In this section, cannabis duty system means the system providing for the payment, collection and remittance of duty imposed under Part 4.1 and any provisions relating to duty imposed under that Part or to refunds in respect of any such duty.

  • Marginal note:Transitional cannabis duty system regulations

    (2) For the purpose of facilitating the implementation, application, administration or enforcement of the cannabis duty system, the Governor in Council may make regulations adapting any provision of this Act or of the regulations made under this Act to take into account the making of regulations under the Cannabis Act or amendments to those regulations.

  • Marginal note:Retroactive effect

    (3) Despite subsection 304(2), regulations made under subsection (2) may, if they so provide, be retroactive and have effect with respect to any period before they are made.

  • 2018, c. 12, s. 92.

PART 8Transitional Provisions and Consequential, Related and Coordinating Amendments

Transitional Provisions

Meaning of implementation date

 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.

Marginal note:Transitional treatment of duties on packaged spirits

 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

  • (a) as of that day, the duty is relieved;

  • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

  • (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

  • (d) in the case of any other packaged spirits, this Act applies in respect of them as though

    • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

    • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

Marginal note:Transitional treatment of duties on bulk spirits
  •  (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

    • (a) as of that day, the duty is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

    • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

  • Marginal note:Transitional treatment of bulk spirits imported for bottling or blending

    (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

    • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

    • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

Marginal note:Transitional treatment of excise taxes on wine

 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:

  • (a) as of that day, the tax is relieved;

  • (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;

  • (c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;

  • (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day

    • (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or

    • (ii) in any other case, by the person having possession of it immediately before that day; and

  • (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though

    • (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and

    • (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

Marginal note:Transitional treatment of packaged wine in inventory of small manufacturers
  •  (1) If tax under Part IV of the Excise Tax Act is not payable in respect of packaged wine because it was produced by a person who is exempt from payment of excise tax under the Small Manufacturers or Producers Exemption Regulations, subsection 135(1) does not apply to the wine if it was packaged before the implementation date.

  • Marginal note:Determination of sales for transitional purposes

    (2) For the period beginning on the implementation date and ending on the day that is one year after that day, the words “products subject to duty under subsection (1), or would have been so subject to duty in the absence of this subsection,” in paragraph 135(2)(b) shall be read as “goods referred to in paragraph 2(1)(a) of the Small Manufacturers or Producers Exemption Regulations”.

Marginal note:Application of Act to tax-paid packaged wine
  •  (1) If packaged wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the excise warehouse of an excise warehouse licensee on or before the end of six months after that day, this Act applies in respect of the wine as though it were produced and packaged in Canada by the licensee and the licensee were permitted under this Act to produce and package it on the day it is entered into the warehouse.

  • Marginal note:Refund of excise tax paid on packaged wine

    (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the warehouse has been paid, the licensee may apply to the Minister for a refund of the tax.

  • Marginal note:Limitation

    (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

 
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