Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Licence fee for chemical still

• 134. (1) Subject to subsection (2), a person to whom a licence to import, manufacture, possess and use a chemical still is granted shall pay to the collector of the district or excise division in which the still is situated a licence fee prescribed by the regulations.

• Marginal note:Exception

  (2) Any person importing, manufacturing, possessing and using a chemical still, the measured content of which does not exceed twenty-three litres (23 L), or any bona fide public hospital duly certified as such by the Department of Health importing, manufacturing, possessing and using a chemical still of any capacity, may, on registering the still at the office of the collector of the district or excise division in which it is situated, be permitted to import, manufacture, possess and use the still without payment of a licence fee or the giving of a bond, but the importation, manufacture, possession or use of the still without registration shall be deemed an importing, manufacturing, possessing or using of a still contrary to this Act.

Marginal note:Excise duties on spirits

• 135. (1) There shall be imposed, levied and collected on all spirits distilled or brought into a distillery the duties of excise set out in the schedule, which shall be paid to the collector as provided in this Act.

• Marginal note:Drawback of duty on spirits

  (2) A drawback of ninety-nine per cent of the duty paid pursuant to subsection (1) on spirits testing not less than eighty-five per cent absolute ethyl alcohol by volume that are sold and delivered, with the approval of the Minister and in such limited quantities as are prescribed by him, may be granted, under ministerial regulations, to a distiller or to any person purchasing spirits from a board, commission or other government agency that by the law of a province is empowered to sell spirits, when the spirits are sold and delivered,

  • (a) for scientific purposes only,

    • (i) to any scientific and research laboratory in receipt annually of aid from the government of Canada or a province, or

    • (ii) to any university or other educational institution at which courses recognized by the government of the province in which the institution is situated to be of post-secondary level are taught;

  • (b) to any person for the purposes of scientific research, the results of which are regularly made available to the public without charge;

  • (c) to any bona fide public hospital or municipal health clinic certified to be such by the Department of Health, for medicinal purposes only; and

  • (d) to any health institution in receipt annually of aid from the government of Canada or a province, for medicinal and research purposes only.

• Marginal note:Power to permit use duty free

  (3) Notwithstanding anything in this section, the Governor in Council may permit the use of spirits, duty free, in any chemical or industrial process in which the spirits are completely destroyed.