Excise Act (R.S.C., 1985, c. E-14)

Act current to 2016-01-25 and last amended on 2010-12-15. Previous Versions


Marginal note:Duty on quantities deficient
  •  (1) Where at any time the quantity of any dutiable article found by an inspector in stock is less than the quantity that, with the quantity lawfully taken for use and accounted for, would be equivalent to the whole quantity of that article taken into the manufactory, the bonded manufacturer shall forthwith pay the amount of duty for which the quantity so deficient would have been liable if entered for consumption from a regular bonding warehouse, and the duty so collected shall be held to be a duty of excise and shall be collected and accounted for as such.

  • Marginal note:Abatement

    (2) An abatement, not exceeding one per cent of the quantity of any dutiable article taken for use, may, in accordance with ministerial regulations, be allowed on deficiencies found at stock-taking in any licensed bonded manufactory or licensed pharmacist’s premises.

  • R.S., 1985, c. E-14, s. 189;
  • 1999, c. 17, s. 144(E).

Definition of standard of production

  •  (1) In this section, standard of production means that from every litre or 0.78924 kg of absolute ethyl alcohol taken for use there shall be produced therefrom not less than one-half kilogram (0.5 kg) of acetic acid.

  • Marginal note:Duty payable

    (2) Where, at any time in any bonded manufactory licensed to manufacture vinegar, it is ascertained by stock-taking that the standard of production established by this Act has not been reached, the duty on the quantity of spirits equivalent to the deficiency so determined shall become due and payable forthwith.

  • R.S., c. E-12, s. 192;
  • 1980-81-82-83, c. 68, s. 67.
Marginal note:Minimum quantity

 No less quantity of goods manufactured in bond shall be ex-warehoused for consumption by one entry than would be liable to a duty of twenty dollars.

  • R.S., c. E-12, s. 193.

Offences and Punishment

Marginal note:Removing spirits or specially denatured alcohol

 Every person who, without the specific authority of the Minister, removes any spirits or specially denatured alcohol to be used for any chemical or manufacturing purpose from any bonded manufactory, and every person who receives any of those spirits removed in contravention of this section, shall incur a fine not exceeding two hundred dollars for the first offence and five hundred dollars for each subsequent offence.

  • R.S., c. E-12, s. 194.


Marginal note:Regulations

 The Governor in Council may make regulations respecting the sale of spirits to be used for any chemical or manufacturing purposes not otherwise provided for in this Act.

  • R.S., c. E-12, s. 195.
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