Excise Act (R.S.C., 1985, c. E-14)

Act current to 2013-05-26 and last amended on 2010-12-15. Previous Versions

Marginal note:Goods entered for warehouse

59. Goods entered for warehouse shall be marked and described in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 59;
  • 1999, c. 17, s. 144(E).
Marginal note:Marking of warehoused containers

60. All packages, cartons, boxes, crates and other containers of any description containing goods warehoused in a bonding warehouse by the manufacturer of the goods shall, at the time they are so warehoused, be marked and identified in a manner prescribed by the regulations.

  • R.S., 1985, c. E-14, s. 60;
  • 1989, c. 22, s. 9.
Marginal note:Stowage in warehouse

61. Goods warehoused in a bonding warehouse shall be stowed or arranged therein in a manner prescribed by the regulations or, in the absence of any applicable regulations, in such manner that the casks, boxes or packages described in each entry for warehousing are placed together in separate lots and, except in the case of manufactured tobacco or cigars, in such manner that the casks, boxes or packages described in one entry are not intermixed with those described in another entry.

  • R.S., c. E-12, s. 59;
  • R.S., c. 15(1st Supp.), s. 12.
Marginal note:To be marked or numbered when required

62. Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or otherwise become illegible, or whenever the goods are not stowed or arranged in compliance with the requirements of this Act or the regulations, the owner of the goods shall, within one week, on being required to do so, mark, number, arrange or stow them, as the case may be, to the satisfaction of the collector for the district or excise division in which the warehouse is located, or of any inspector.

  • R.S., c. E-12, s. 60;
  • R.S., c. 15(1st Supp.), s. 12.
Marginal note:Entries to be refused until compliance

63. Except as otherwise provided in this Act, the collector or other officer, in whose charge goods warehoused under this Act or any other Act relating to warehousing are placed, shall refuse all warehousing transactions until the owner of the goods or his agent has complied with all conditions with respect thereto required by this or any other Act, or by any regulations made by virtue of this or any other Act.

  • R.S., c. E-12, s. 62.
Marginal note:Forms of entries

64. All entry papers, either for warehouse, ex-warehouse for removal or other purposes, shall be made in such forms and shall be attested in such manner as the Minister directs.

  • R.S., c. E-12, s. 63.

Powers and Duties of Officers

Marginal note:Minister and inspecting officers

  • 65. (1) The Minister or other person acting as Minister and every superior officer has and may exercise in each and every excise division all the powers and rights conferred by this Act on the collector or any other officer.

  • Marginal note:Power to delegate

    (2) The Minister may authorize a superior officer to exercise on his behalf the powers or any of them conferred on him by this Act.

  • R.S., c. E-12, s. 64.