Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-07-03 and last amended on 2017-06-22. Previous Versions

Marginal note:Imposition of tax — 2017 increase
  •  (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of March 23, 2017 at the rate of $0.00265 per cigarette.

  • Marginal note:Imposition of tax  — inflationary adjusted years

    (2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of December 1 of an inflationary adjusted year at a rate per cigarette equal to

    • (a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula

      (A – B)/5

      where

      A
      is the rate of duty applicable under paragraph 1(b) of Schedule 1 for each five cigarettes on December 1 of the inflationary adjusted year, and
      B
      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on November 30 of the inflationary adjusted year; and
    • (b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula

      C – D

      where

      C
      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on December 1 of the inflationary adjusted year, and
      D
      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on November 30 of the inflationary adjusted year.
  • Marginal note:Rounding

    (3) The amount determined under paragraph (2)(a) or (b) is to be rounded to the nearest one-hundred-thousandth or, if the amount is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth.

  • 2006, c. 4, s. 34;
  • 2007, c. 35, s. 198;
  • 2014, c. 20, s. 70;
  • 2017, c. 20, s. 46.
Marginal note:Exemption for small retail inventory

 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes.

  • 2006, c. 4, s. 34;
  • 2007, c. 35, s. 199;
  • 2014, c. 20, s. 70.
Marginal note:Taking of inventory

 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed cigarettes held at the beginning of an adjustment day.

  • 2006, c. 4, s. 34;
  • 2014, c. 20, s. 70.
Marginal note:Returns
  •  (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,

    • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

  • Marginal note:Separate returns

    (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.

  • 2006, c. 4, s. 34;
  • 2007, c. 35, s. 200;
  • 2014, c. 20, s. 71;
  • 2017, c. 20, s. 47.
Marginal note:Payment
  •  (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before

    • (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

  • Marginal note:Minimum interest

    (2) No interest in respect of an amount payable by a person under this Part is payable if, at the time the person pays the amount, the total of that interest otherwise payable is less than $25.

  • Marginal note:Extension

    (3) The Minister may at any time extend in writing the time for filing a return, or paying the tax payable, under this Part and, where the Minister so extends the time,

    • (a) the return shall be filed or tax payable shall be paid within the time as so extended; and

    • (b) interest is payable under section 170 as if the time had not been extended.

  • 2006, c. 4, s. 34;
  • 2007, c. 35, s. 201;
  • 2014, c. 20, s. 72;
  • 2017, c. 20, s. 48.

PART 4Alcohol

General

Marginal note:Application — Importation of Intoxicating Liquors Act

 For greater certainty, the Importation of Intoxicating Liquors Act continues to apply to the importation, sending, taking and transportation of intoxicating liquor into a province.

Marginal note:Importations involving a provincial authority

 If alcohol is imported under circumstances in which subsection 3(1) of the Importation of Intoxicating Liquors Act applies, the alcohol is deemed, for the purposes of this Act and subsection 21.2(3) of the Customs Tariff, to have been imported by the person who would have been the importer in the absence of that subsection 3(1) and not by Her Majesty in right of a province or a liquor authority.

  • 2007, c. 18, s. 88.
Marginal note:Prohibition — production and packaging of spirits
  •  (1) No person shall, except in accordance with a spirits licence issued to the person, produce or package spirits.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to

    • (a) the packaging of spirits from a marked special container by a purchaser at a bottle-your-own premises; or

    • (b) the production of spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.

  • 2002, c. 22, s. 60;
  • 2007, c. 18, s. 89.
Marginal note:Prohibition — possession of still

 No person shall possess a still or other equipment suitable for the production of spirits with the intent of producing spirits unless the person

  • (a) is a spirits licensee;

  • (b) has a pending application for a spirits licence; or

  • (c) possesses the still or equipment solely for the purpose of producing spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.

  • 2002, c. 22, s. 61;
  • 2007, c. 18, s. 90.
Marginal note:Prohibition — production and packaging of wine
  •  (1) No person shall, except in accordance with a wine licence issued to the person, produce or package wine.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to

    • (a) the production of wine by an individual for their personal use;

    • (b) the packaging of wine referred to in paragraph (a) by an individual for their personal use; or

    • (c) the packaging of wine from a marked special container by a purchaser at a bottle-your-own premises.

Marginal note:Prohibition — fortification of wine

 Except as permitted under section 130, no person shall use bulk spirits to fortify bulk wine.

  • 2007, c. 18, s. 91.
Marginal note:Prohibition — sale of wine produced for personal use

 No person shall sell or put to a commercial use wine that was produced, or produced and packaged, by an individual for their personal use.

Marginal note:Wine produced by individual

 For the purposes of this Act, wine is not produced or packaged by an individual if it has been produced or packaged by a person acting on their behalf.

 
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