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:Application of Act to tax-paid bulk wine
  •  (1) If bulk wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the specified premises of a licensed user on that day, this Act applies in respect of the wine as though it were produced in Canada on that day by the user and the user were permitted to produce the wine.

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

    (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the specified premises of a licensed user has been paid, the user 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.

Marginal note:Definitions
  •  (1) The definitions in this subsection apply in this section.

    bonded manufacturer

    fabricant entrepositaire

    bonded manufacturer means a person who holds, before the implementation date, a licence under subsection 182(1) of the Excise Act. (fabricant entrepositaire)

    licensed pharmacist

    pharmacien titulaire de licence

    licensed pharmacist means a person who holds, before the implementation date, a licence under subsection 136(2) of the Excise Act. (pharmacien titulaire de licence)

  • Marginal note:Application of Act to spirits in possession of bonded manufacturer or licensed pharmacist

    (2) If, on the implementation date, a bonded manufacturer or a licensed pharmacist possesses, in accordance with their licence, spirits that were produced before that day, the following rules apply:

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

    • (b) this Act applies in respect of them as though

      • (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the manufacturer or the pharmacist and, if they are a licensed user, they were permitted to produce the spirits, or

      • (ii) in the case of packaged spirits, the spirits were produced and packaged in Canada on that day by the manufacturer or the pharmacist and they were permitted to produce and package the spirits.

  • Marginal note:Refund of duty paid by bonded manufacturer or licensed pharmacist

    (3) If, on the implementation date, a bonded manufacturer or licensed pharmacist possesses spirits on which duty at a rate determined by the application of subsection 1(2) or (3) of Part I of the schedule to the Excise Act was paid, the manufacturer or pharmacist may apply to the Minister for a refund of the duty.

  • Marginal note:Limitation

    (4) 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.

Marginal note:Application of Act to spirits to be used for scientific purposes

 If a person described by any of paragraphs 135(2)(a) to (d) of the Excise Act possesses, on the implementation date, spirits in respect of which a drawback under subsection 135(2) of that Act is granted at any time, the following rules apply:

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

  • (b) this Act applies in respect of them as though

    • (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the person and, if the person is a registered user, the person were permitted to produce the spirits, or

    • (ii) in the case of packaged spirits,

      • (A) the spirits were produced and packaged in Canada on that day by the person,

      • (B) the person were permitted to produce and package the spirits, and

      • (C) if the person is a registered user, the spirits were, on that day, entered into an excise warehouse and then removed from the warehouse in accordance with subparagraph 147(1)(a)(iii); and

  • (c) if the spirits are contained in a special container and the person is a registered user

    • (i) the person shall, despite subsection 78(1), mark the container on that day, and

    • (ii) the container is deemed to have been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(2)(a) on that day.

Marginal note:Application of Act to alcohol in bottle-your-own premises

 The following rules apply to alcohol contained in a special container located on a person’s bottle-your-own premises on the implementation date:

  • (a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day;

  • (b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and

  • (c) in the case of wine,

    • (i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and

    • (ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.

Marginal note:Removal of alcohol from customs bonded warehouse
  •  (1) If packaged alcohol is located in a customs bonded warehouse on the implementation date,

    • (a) the alcohol shall be removed from the warehouse; and

    • (b) any duty on the alcohol that is imposed under this Act or levied under section 21.2 of the Customs Tariff as a result of the operation of section 306 or 308 is payable on that day unless the alcohol is without delay entered into an excise warehouse.

  • Marginal note:Exception

    (2) Subsection (1) does not apply if the alcohol in the customs bonded warehouse is to be

Marginal note:Transitional application of Distillery Regulations
  •  (1) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 7, 8, 9, 12 and 15 of the Distillery Regulations, C.R.C., c. 569, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.

  • Marginal note:Transitional application of Distillery Departmental Regulations

    (2) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 13 and 14 of the Distillery Departmental Regulations, C.R.C., c. 570, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.

  • 2007, c. 18, s. 131.
 
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