Marginal note:Removal of wine
121. If wine is removed by a wine licensee from their excise warehouse in accordance with section 157, the licensee is responsible for the wine unless it is owned by another wine licensee or a licensed user, in which case the other wine licensee or the licensed user is responsible for it.
Imposition and Payment of Duty on Alcohol
Marginal note:Imposition — domestic spirits
122. (1) Duty is imposed on spirits produced in Canada at the rate set out in section 1 of Schedule 4.
Marginal note:Time of imposition
(2) The duty is imposed at the time the spirits are produced.
Marginal note:Imposition — low alcoholic strength spirits
123. If spirits do not contain more than 7% of absolute ethyl alcohol by volume at the time that they are packaged,
(a) the duty imposed on the spirits under section 122 or levied under section 21.1 of the Customs Tariff is relieved; and
(b) duty is imposed on the spirits at the rate set out in section 2 of Schedule 4.
Marginal note:Duty payable when packaged
124. (1) Subject to sections 126 and 127, the duty imposed on spirits is payable at the time the spirits are packaged unless, immediately after packaging, they are entered into an excise warehouse.
Marginal note:Payable by responsible person
(2) Duty is payable by the person who is responsible for the spirits immediately before they are packaged.
Marginal note:Spirits licensee ceases to be liable for duty
(3) If an excise warehouse licensee becomes liable under section 140 for duty on the spirits, the person required under subsection (2) to pay the duty ceases to be liable to pay it.
Marginal note:Duty payable when removed from warehouse
125. If packaged spirits are removed from an excise warehouse for entry into the duty-paid market, duty is payable on the spirits at the time of their removal and is payable by the excise warehouse licensee of the warehouse.
Marginal note:Duty payable on bulk spirits taken for use
126. Subject to sections 144 to 146, if bulk spirits are taken for use, duty is payable at the time the spirits are taken for use by the person who is responsible for the spirits at that time.
Marginal note:Duty payable on unaccounted bulk spirits
127. (1) Duty is payable by the person who is responsible for bulk spirits on any portion of the spirits that cannot be accounted for by the person as being in the possession of a spirits licensee, a licensed user or an alcohol registrant.
Marginal note:When duty payable
(2) The duty is payable at the time the spirits cannot be accounted for.
(3) Subsection (1) does not apply in circumstances where the person is convicted of an offence under section 218 or is liable to pay a penalty under section 241.
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