Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-04-02 and last amended on 2013-06-26. Previous Versions

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Transitional Provisions

Meaning of “implementation date”

 In sections 306 to 320, “implementation date” means the day on which Parts 3 and 4 come into force.

Marginal note:Transitional treatment of duties on packaged spirits

 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

  • (a) as of that day, the duty is relieved;

  • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

  • (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

  • (d) in the case of any other packaged spirits, this Act applies in respect of them as though

    • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

    • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

Marginal note:Transitional treatment of duties on bulk spirits
  •  (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

    • (a) as of that day, the duty is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

    • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

  • Marginal note:Transitional treatment of bulk spirits imported for bottling or blending

    (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

    • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

    • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.