Excise Act (R.S.C., 1985, c. E-14)

Act current to 2013-04-29 and last amended on 2010-12-15. Previous Versions

Marginal note:Determination of alcohol, etc.
  •  (1) Every person who is required to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol for the purposes of this Act or the regulations or ministerial regulations shall make such determination

    • (a) in the manner prescribed by ministerial regulations using instruments

      • (i) that are specified, or are of a class, type or design specified, by ministerial regulations, and

      • (ii) that have been examined and approved, or are of a class, type or design that has been examined and approved, by the Minister as meeting the specifications prescribed therefor by ministerial regulations; or

    • (b) using tanks that have been approved by the Minister, where tanks are used to make the determination.

  • Marginal note:Re-examination

    (2) The Minister may at any time direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1) be submitted to him for re-examination and, where he so directs, the person having the custody and control of that instrument shall forthwith submit it to the Minister for re-examination.

  • Marginal note:Idem

    (3) In addition to any re-examination referred to in subsection (2), the Minister may, on request, re-examine any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1).

  • Marginal note:Revocation of approval

    (4) After re-examining an instrument pursuant to subsection (2) or (3), the Minister may revoke in writing his approval of that instrument or instruments of the same class, type or design as that instrument.

  • Marginal note:Idem

    (5) The Minister may revoke his approval, given pursuant to paragraph (1)(b), of the use of a tank for determining a quantity or volume of alcohol, spirits or absolute ethyl alcohol.

  • R.S., 1985, c. E-14, s. 44;
  • R.S., 1985, c. 7 (2nd Supp.), s. 61;
  • 1999, c. 17, s. 144(E).
Marginal note:Regulations
  •  (1) The Minister may make regulations

    • (a) specifying instruments, or classes, types or designs of instruments, for the purposes of subsection 44(1);

    • (b) prescribing the manner in which approval of an instrument under section 44 is to be indicated on the instrument and providing for the removal of the indication and the issue or cancellation of certificates in relation thereto;

    • (c) prescribing the manner in which quantities or volumes of alcohol, spirits or absolute ethyl alcohol are to be determined for the purposes of subsection 44(1);

    • (d) prescribing the fees to be paid for the examination or re-examination of instruments under section 44 and for any other service or good provided by the Minister in relation to that section; and

    • (e) prescribing specifications for any instrument, or any class, type or design of instrument, for the purposes of subsection 44(1).

  • Marginal note:Commencement of regulations

    (2) Any regulation made pursuant to subsection (1) may be made effective with reference to any period commencing on or after March 31, 1981.

  • Marginal note:Determination of alcohol, etc., in special circumstances

    (3) Where circumstances or conditions make it difficult to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol in accordance with subsection 44(1), the determination may be made in another manner or by another method that is approved by the Minister.

  • R.S., 1985, c. E-14, s. 45;
  • R.S., 1985, c. 7 (2nd Supp.), s. 62.