Marginal note:What distiller’s accounts must show
149. Every one who carries on business as a distiller shall render to the collector a just and true account in writing, extracted from the books kept as required by this Act, and the account shall exhibit such particulars as may be prescribed by ministerial regulations.
- R.S., 1985, c. E-14, s. 149;
- 1999, c. 17, s. 144(E).
Bonding and Warehousing
Marginal note:Entering for warehousing, warehousing and ex-warehousing
150. (1) All spirits produced, brought into or removed from a distillery shall be warehoused, entered for warehouse or ex-warehoused in such manner and put up in such packages or quantities as may be prescribed by ministerial regulations.
(2) The Governor in Council may make regulations governing the redistillation, distillery stock operations, vatting, blending, racking, rewarehousing, reducing and handling of spirits in warehouse or in transit from one warehouse to another.
- R.S., 1985, c. E-14, s. 150;
- 1999, c. 17, s. 144(E).
Marginal note:Equivalent how determined
151. The Governor in Council may, by regulation, fix the quantity or the mode of determining the quantity of spirits that shall be held to be equivalent to any assigned mass of molasses.
- R.S., c. E-12, s. 150;
- 1980-81-82-83, c. 68, s. 60.
Marginal note:Stowage of casks
152. All casks of spirits shall be arranged and stowed in the warehouse so that access may be easily had to each cask, and so that the marks and numbers thereon may be conveniently read or ascertained.
- R.S., c. E-12, s. 151.
Marginal note:No refund of duties except under regulations
153. The duty paid on spirits taken out of warehouse for consumption, or that have gone directly into consumption, shall not be refunded by way of drawback, or otherwise on the exportation of those spirits out of Canada, unless when specially permitted by regulation made by the Governor in Council in that behalf.
- R.S., c. E-12, s. 152.
Marginal note:Bottling of spirits in bond
154. The Governor in Council may make regulations authorizing the bottling of spirits in bond at any licensed distillery and the removal therefrom of those spirits after being so bottled.
- R.S., c. E-12, s. 153;
- R.S., c. 15(1st Supp.), s. 22.
Marginal note:Labels on bottles
155. Subject to the Trade-marks Act and the Food and Drugs Act, no person shall attach to any bottle, flask or other package of spirits any label, stamp or other device containing any statement or information other than the name of the spirits and the name of the bottler and his place of residence, unless the form and wording thereof have first been approved by the Minister.
- R.S., c. E-12, s. 154.
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