Excise Act (R.S.C., 1985, c. E-14)

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

 [Repealed, 2001, c. 32, s. 64]


Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) prescribing what shall be special excise services for the performance of which charges shall be payable to Her Majesty, and prescribing those charges; and

  • (b) prescribing anything that by this Act is to be prescribed by the regulations.

  • R.S., c. E-12, s. 125;
  • R.S., c. 15(1st Supp.), s. 13.
Marginal note:Ministerial regulations

 The Minister may make regulations for the purposes of any provision of this Act that provides for ministerial regulations.

  • R.S., 1985, c. 15 (1st Supp.), s. 50;
  • 1993, c. 25, s. 39(F);
  • 1999, c. 17, s. 144(E).
Marginal note:Drawbacks on export

 The Governor in Council may, under regulations made for that purpose, allow on the exportation in bond of goods manufactured from, or a product or result of the process of manufacture of, articles subjected to a duty of excise, and on which the duty of excise has been paid, a drawback equal to the duty so paid, with such deduction therefrom as is provided in the regulations.

  • R.S., c. E-12, s. 126.



Marginal note:Provisions additional to Part I

 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to distilleries and their products.

  • R.S., c. E-12, s. 128.


Marginal note:Licences to distillers
  •  (1) A licence to carry on the trade or business of a distiller may, with the approval of the district inspector of the district or excise division in which the trade or business is to be carried on, be granted to any person who has complied with the requirements of this Act if that person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in right of Canada in an amount determined by the Minister that is not less than two hundred thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond.

  • Marginal note:Conditions of bond

    (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever.

  • R.S., c. E-12, s. 129;
  • R.S., c. 15(1st Supp.), s. 14.