Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Night work

• 29. (1) Except under authority of the collector and in the presence of an officer of excise,

  • (a) no act, operation or process, for the supervision of which the presence of an officer is required by a ministerial regulation, shall be done or carried on in any premises licensed under this Act, and

  • (b) no goods subject to excise shall be removed from any premises licensed under this Act,

  between the hours of five o’clock in the afternoon and eight o’clock the following morning.

• Marginal note:Extra time of officers to be paid for

  (2) Whenever any business, act, operation or process, for the supervision of which the presence of an officer is required by any regulation then in force, is carried on or done in any premises licensed under this Act before eight o’clock in the forenoon, during the dinner hour or after five o’clock in the afternoon, or on a holiday at any hour, the person in whose premises the business, act, operation or process is carried on or done shall pay the collector for the attendance of the officer or officers during the extra time they are so employed, at such rate as is determined by ministerial regulations.

Marginal note:Inscription over premises

• 30. (1) There shall be conspicuously placed over the chief entrance to every place or premises subject to excise the name of the person by whom, or the name and style of the firm or corporation by which, the place or premises are occupied.

• Marginal note:Marking of utensils

  (2) Every mash-tub, fermenting-tun, closed spirit-receiver, cooler, tank, vat or other vessel that is used to do anything for which a licence is required by this Act, or that is used for containing any commodity subject to excise, shall have written, stamped or printed on it in white Roman characters, at least fifty millimetres (50 mm) in height, on a black ground, the serial number and the capacity thereof in litres.

• Marginal note:Under direction of officer

  (3) Every notice or written or printed designation or name of any person, place or thing required by this section shall be printed, painted, put up or affixed under and according to the direction of an officer and at the expense of the person on whose behalf it is done.

Marginal note:Keeping of books

31. Every person who carries on a business subject to excise shall

• (a) keep, within the licensed premises in which that business is carried on by him, stock books and other books in a form and manner prescribed by ministerial regulations and retain those books until the expiration of six years from the end of the calendar year in respect of which they are kept or until written permission for their prior disposal is given by the Minister; and

• (b) clearly record in the books referred to in paragraph (a), day by day and on the same day on which the circumstance, thing or act to be recorded is done or occurs, such particulars as are required by any ministerial regulation in that behalf.