Excise Act (R.S.C., 1985, c. E-14)

Act current to 2015-11-16 and last amended on 2010-12-15. Previous Versions


Marginal note:Definitions
  •  (1) In this Act,

    “alcohol”, “ethyl alcohol” and “spirits”

    « alcool », « alcool éthylique » ou « eau-de-vie »

    “alcohol”, “ethyl alcohol” and “spirits” mean any material or substance, whether in liquid or any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH);

    “beer”, “wash” or “wort”

    « bière », « moût fermenté » ou « moût »

    “beer”, “wash” or “wort”, as applied to distilleries, means all liquor made in whole or in part from grain, malt or other saccharine matter, whether or not the liquor is fermented or unfermented;

    “Canadian brandy”

    « brandy canadien »

    “Canadian brandy” means spirits distilled exclusively from the juices of native fruits, without the addition of sugar or other saccharine matter;

    “chemical still”

    « alambic de chimiste »

    “chemical still” means any distilling apparatus that is kept and used by any person for the sole purpose of distilling water or reclaiming alcohol previously used in or for the preparation or manufacture of chemical, medicinal or pharmaceutical preparations, or that is used for scientific or industrial purposes, and not used for the manufacture or distillation of spirits, of which use in every case the Minister shall be the sole judge;

    “closed spirit-receiver”

    « récipient d’eau-de-vie fermé »

    “closed spirit-receiver” means the vessel or vessels into which the spirit is conveyed for measurement;


    « distillateur »

    “distiller” means any person who conducts, works, occupies or carries on any distillery, who rectifies any spirits by any process whatever, either by himself or his agent, or who has in his possession, complete or partially completed, or who imports, makes or manufactures, in whole or in part, any still, worm, rectifying or other apparatus suitable for the manufacture of spirits, and everyone who makes or keeps beer or wash prepared, in preparation or fit for distilling, or low wines or faints, or who has in his possession or use a still or rectifying apparatus, shall be deemed to be a distiller;


    « distillerie »

    “distillery” means any place or premises where

    • (a) any process of fermentation for the production of wash is carried on,

    • (b) any wash is kept or produced for the purpose of distillation,

    • (c) any mash-tub, fermenting-tun, worm or still for the distillation of spirits is set up or used,

    • (d) any process of distillation whatever of spirits is carried on,

    • (e) any process of rectification of spirits, either by re-distillation or filtration, or other process is carried on,

    • (f) any spirits are manufactured or produced from any substance whatever, by any process whatever, or

    • (g) any still, rectifier or other apparatus, suitable for the manufacture of spirits, is in whole or in part manufactured, made or kept,

    and every office, workshop, warehouse, granary, fermenting-room, mash-house, still-room, rectifying-house, vault, cellar, shed, yard or other place owned or occupied by or on behalf of, or for the use of, any distiller, or in which any part of his business as such is transacted, where any grain, matter, material or apparatus suitable for or adapted to the production of spirits, or that is or is to be used in the production or rectification of spirits, is kept or stored, where any of the products of the distillery are kept or stored or where any process of manufacture is carried on, shall be held to be included in and to form part of the distillery to which it is attached or appurtenant;


    « rectificateur »

    “rectifier” means any pipe, vessel or still into which the spirit is conveyed for the purpose of rectification by re-distillation, filtration or any other process;

    “rectifying spirits”

    « rectification d’eau-de-vie »

    “rectifying spirits” means the process of refining spirits by re-distillation, filtration or any other process;


    « alambic »

    “still” means any distilling apparatus whatever adapted or adaptable to the distillation of spirits;


    « serpentin »

    “worm” means any pipe, condenser or other equipment used or intended to be used for the condensation of spirit vapour.

  • Marginal note:Working of a distillery

    (2) Any use made of any still, worm, mash-tub or fermenting-tun, rectifying or other apparatus suitable for the manufacture of wash, beer or spirits, for the distillation or rectification of any spirits or for fermenting any beer or wash, or the making or commencing to make, or the importation of, any such still, worm, mash-tub, fermenting-tun, rectifying or other apparatus, shall be deemed to be a working of a distillery and acting as a distiller within the meaning of this Act.

  • R.S., c. E-12, s. 3;
  • R.S., c. 15(1st Supp.), s. 2;
  • 1980-81-82-83, c. 68, s. 49.