Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-04-29 and last amended on 2012-06-29. Previous Versions

Registrations

Marginal note:Ferment-on-premises registration

15. Subject to the regulations, on application, the Minister may issue a ferment-on-premises registration to a person authorizing the person to possess at their ferment-on-premises facility bulk wine produced at the premises by an individual and owned by the individual.

Marginal note:User’s registration

16. Subject to the regulations, on application, the Minister may issue a user’s registration authorizing the use of non-duty-paid packaged spirits by

  • (a) a scientific and research laboratory in receipt annually of aid from the Government of Canada or a province, for scientific purposes;

  • (b) a university or other post-secondary educational institution recognized by a province, for scientific purposes;

  • (c) a health care facility, for medicinal and scientific purposes; or

  • (d) a health institution in receipt annually of aid from the Government of Canada or a province, for medicinal and scientific purposes.

Marginal note:Alcohol registration

17. Subject to the regulations, on application, the Minister may issue an alcohol registration to a person authorizing the person to store or transport bulk alcohol, specially denatured alcohol or a restricted formulation.

  • 2002, c. 22, s. 17;
  • 2007, c. 18, s. 69.
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Marginal note:SDA registration

  • 18. (1) Subject to the regulations, on application, the Minister may issue a specially denatured alcohol registration to a person authorizing the person to possess and use specially denatured alcohol.

  • Marginal note:Restrictions on grades of SDA

    (2) The Minister may impose restrictions on the use of particular grades of specially denatured alcohol.

Excise Warehouses

Marginal note:Issuance of licence

  • 19. (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person who is not a retailer of alcohol authorizing the person to possess in their excise warehouse non-duty-paid packaged alcohol or manufactured tobacco or cigars that are not stamped.

  • Marginal note:Eligible retailers of alcohol

    (2) Even if they are retailers of alcohol, the following persons may be issued an excise warehouse licence under subsection (1):

    • (a) an alcohol licensee;

    • (b) a liquor authority; and

    • (c) any person who supplies goods in accordance with the Ships’ Stores Regulations.

  • 2002, c. 22, s. 19;
  • 2007, c. 18, s. 70.
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