Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Application for licence for chemical still

131. An application for a licence to import, manufacture, possess and use the chemical stills mentioned in the application shall contain a full and exact description of the stills and of the capacity of each, of the purposes to which they are to be applied and of the place in which they are to be used.

Marginal note:Conditions of licence for chemical still

• 132. (1) A licence to import, manufacture, possess and use chemical stills may be granted to any person who has complied with the provisions of this Act, if

  • (a) the person about to import or make any still, worm, rectifying or other apparatus suitable for the manufacture of spirits or for the rectification of spirits, before the importation or making is commenced, reports in writing to the nearest collector his intention in relation thereto, stating the number of stills, worms, rectifying or other apparatus or part thereof, suitable for the manufacture of spirits or for the rectification of spirits, to be imported or about to be manufactured, showing, with reference to each

    • (i) the capacity of the apparatus or parts thereof,

    • (ii) the name and residence of the person for whom the apparatus or part thereof is to be imported or made,

    • (iii) the time at which every apparatus or part thereof is to be imported or made,

    • (iv) the date at which the apparatus or part thereof is to be removed from the place where it is to be manufactured, and

    • (v) the material of which the apparatus is or is to be made;

  • (b) the granting of the licence has been approved by the district inspector and authorized by the Minister, and all the apparatus connected therewith is so made and arranged, and the whole so situated with respect to the location and nature of the building in which it is placed, as to all of which the Minister shall be the sole judge, that the stills and apparatus may be kept under such supervision by an officer as will prevent their fraudulent use; and

  • (c) the person has, before the licence is issued, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of one thousand dollars.

• Marginal note:Conditions of bond

  (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts and the payment of all duties and penalties that the person to whom the licence is granted becomes liable to render or pay under this Act, and on the person complying with the requirements thereof, with regard to the accounts, duties and penalties, as well as to all other matters and things whatever.

Marginal note:Fee for distilling and rectifying licence

133. A person to whom a licence for distilling by any process is granted shall pay to the collector of the district or excise division in which the process is to be carried on under the licence a licence fee prescribed by the regulations.