Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-10-27 and last amended on 2014-06-19. Previous Versions

Marginal note:Exception — provincial ownership

 If, at any time, the government of a province or a liquor authority that is a wine licensee or a licensed user owns bulk wine for a purpose not related to its licence, section 113 applies as though that ownership by the government or the liquor authority did not exist at that time.

Marginal note:Wine imported by licensed user

 A licensed user who imports bulk wine is responsible for it.

Marginal note:Blended wine — joint and several or solidary responsibility
  •  (1) If bulk wine is blended with other bulk wine, or if bulk wine is blended with bulk spirits and the resulting product is wine, every person who is a person responsible for any of the wine or who is a licensed user responsible for any of the bulk spirits is jointly and severally or solidarily responsible for the resulting blended wine.

  • Marginal note:Responsibility for spirits ceases

    (2) The spirits licensee or licensed user who was responsible for the bulk spirits before they were blended with bulk wine as described in subsection (1) ceases to be responsible for the spirits as of the time of blending.

Marginal note:Responsibility for wine ceases

 If bulk spirits are produced from bulk wine, the wine licensee or licensed user who was responsible for the wine before it was used to produce the spirits ceases to be responsible for the wine at the time the spirits are produced.

  • 2007, c. 18, s. 98.
Marginal note:Person not responsible

 A person who is responsible for bulk wine ceases to be responsible for it if it is

  • (a) taken for use and the duty on it is paid;

  • (b) taken for use in an approved formulation;

  • (c) taken for use for a purpose described in section 145 or subsection 146(1);

  • (d) exported in accordance with this Act; or

  • (e) lost, if the loss is recorded in a manner authorized by the Minister.

Marginal note:Notification of change of ownership

 If a wine licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk wine from a person who is not a wine licensee or licensed user, the purchaser shall, except in respect of bulk wine that is to be imported,

  • (a) at the time of the purchase, obtain from the vendor the name and address of the wine licensee who is responsible for the wine immediately before it is sold to the purchaser; and

  • (b) without delay, notify in writing that licensee of the purchase.

Marginal note:Removal of special container

 If an unmarked special container of wine is removed by a wine licensee from their excise warehouse in accordance with section 156, the licensee is responsible for the wine unless the wine 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.