Excise Act (R.S.C., 1985, c. E-14)

Marginal note:New bond

• 19. (1) Whenever any new licence is granted to any person, a new bond shall be entered into with reference to the new licence.

• Marginal note:Idem

  (2) A new bond shall be given, whenever, during the period for which any licence is in force to which the bond first given relates, the guarantee company is wound up, becomes insolvent or ceases to do business in Canada, and the licence is void from the time the person to whom it was granted is required by the collector or superior officer to enter into a new bond until the time when the new bond is given, during which time the person neglecting to enter into the new bond shall be held to be without a licence.

Marginal note:Application for licence

• 20. (1) Every application for a licence under this Act shall be forwarded by the collector to the district inspector and by the district inspector to the Minister with such information as is required by any ministerial regulation.

• Marginal note:Licence issued

  (2) As soon as an application referred to in subsection (1) is returned to the collector, endorsed with the approval of the district inspector and authorized by the Minister, and on the due execution of the bond with surety as herein required, the collector shall issue a licence to carry on the business and to use the utensils, machinery and apparatus specified in the application, and in the place and premises therein specified, and in such place or premises only, and shall immediately report the issue of the licence to the Minister.

Marginal note:Forfeiture of licence

• 21. (1) The Minister may declare forfeited any licence authorized by this Act in any case where a person who, being a manufacturer of any class of goods subject to a duty of excise, either directly or indirectly,

  • (a) makes a sale of any of those goods, or consigns them for sale on commission, to another person, subject to the condition that the purchaser or consignee shall not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer; or

  • (b) makes a sale of any of those goods, or consigns them for sale on commission, to another person, on such terms as would, in their application, give more profit to the purchaser or consignee if he should not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer.

• Marginal note:Notice in Canada Gazette

  (2) The collector shall, on the forfeiture of a licence under subsection (1), cause a notice of the forfeiture to be forthwith inserted in the Canada Gazette, and from and after the insertion thereof the licence is void.

• Marginal note:Condition for granting new licence

  (3) No new licence shall be granted to a person whose licence has been forfeited under subsection (1), and no licence shall be granted to any other person for carrying on any business in the premises occupied by the former licence holder until the Minister is satisfied that the dealings referred to in this section have ceased.

• Marginal note:Decision of Minister final

  (4) The decision of the Minister is final as to whether any sale or consignment of goods is, or is not, subject to any conditions or on any terms that are mentioned in this section.