Excise Act (R.S.C., 1985, c. E-14)

Act current to 2014-09-29 and last amended on 2010-12-15. Previous Versions

Bonding and Warehousing

Marginal note:Warehousing and ex-warehousing of tobacco and cigars

 Except for export or ship’s stores, no less quantity than fifty kilograms (50 kg) of manufactured tobacco, two thousand cigars or two thousand cigarettes shall be warehoused or ex-warehoused by one entry.

  • R.S., 1985, c. E-14, s. 216;
  • 2002, c. 22, s. 425(F).
Marginal note:Stowage of packages in warehouse

 All boxes, caddies or packages of manufactured tobacco and cigars shall be arranged and stowed in warehouse in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 217;
  • 1999, c. 17, s. 144(E).
Marginal note:No refund on tobacco ex-warehoused

 The duty paid on manufactured tobacco and cigars entered for consumption shall not be refunded by way of drawback or otherwise on the exportation of the tobacco or cigars out of Canada.

  • R.S., c. E-12, s. 223.
Marginal note:Removal in bond

 Manufactured tobacco and cigars intended for export or removal in bond may be removed from the manufactory in such manner and under such restrictions, bond or other security as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 219;
  • 1999, c. 17, s. 144(E).

Canadian Leaf Tobacco

Marginal note:Tobacco grown for private use

 A person who grows tobacco on his own land or property and manufactures the tobacco into common Canada twist or cut tobacco solely for the use of himself and such members of his family as are resident with him on the farm or premises on which the tobacco was grown, and not for sale, does not require a licence for so doing, nor is the tobacco so manufactured subject to excise duty, but the quantity so manufactured in any one year shall not exceed fifteen kilograms (15 kg) for each adult member of the family resident on the farm or premises.

  • R.S., c. E-12, s. 225;
  • 1980-81-82-83, c. 68, s. 72.
Marginal note:Licence to carry on business of tobacco packer
  •  (1) A licence to carry on the trade or business of a tobacco packer may 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 the sum of one thousand dollars.

  • 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 matter and things whatever.

  • R.S., c. E-12, s. 226.