Excise Act (R.S.C., 1985, c. E-14)

Marginal note:What application for licence must contain

183. Every bonded manufacturer shall, when required, furnish the Minister with a description of all materials to be used in the manufacture of the articles he intends to produce, and whenever the ingredients or the proportions stated are such as to make an evasion of duty or loss of revenue on any of those articles possible, of which the Minister is the judge, no article shall be manufactured.

Marginal note:Fee for licence

184. A person to whom a licence for manufacturing in bond is granted shall pay to the collector of the district or excise division in which he proposes to carry on the manufacturing in bond a licence fee prescribed by the regulations.

Marginal note:Duties

185. There shall be imposed, levied and collected on the spirits used in the manufacture of goods in bond within Canada the duties of excise set out in the schedule, which duties shall be paid to the collector as provided in this Act.

Marginal note:Returns

186. Every bonded manufacturer shall render to the collector such returns as may be required by ministerial regulations.

Marginal note:Drawbacks

• 187. (1) Every person who manufactures any goods in bond under a licence granted under this Act and who exports any of those goods, in the production of which any article has been used on which duties of customs or excise have been paid by him, is, on the production of due proof of the use and payment of duty and on proof of export, entitled to receive a drawback equal to the duties paid on the articles used in the production of the goods exported.

• Marginal note:Amount

  (2) The amount of a drawback under this section shall be determined in such manner, and the proof of the payment of the duty and export of the goods for which the drawback is claimed shall be of such nature, as are directed or required by the ministerial regulation.

Marginal note:Dutiable articles may be taken into factory

188. Every bonded manufacturer may receive into the premises for which his licence is granted, as into a bonding warehouse, and, except as is otherwise provided in this Act, without payment of the duty thereon, all such spirits and other articles as are commonly used in the manufacture of the goods for which the licence is granted, on a permit for that purpose granted by the collector, in such form, and on such bond being entered into, and on such conditions as are prescribed in any order in council or ministerial regulation, but no less quantity of those spirits or other articles shall be so received at any time than might be taken out of bond for consumption.