Spirit Destruction Remission Order (C.R.C., c. 793)

Regulations are current to 2017-09-27

Spirit Destruction Remission Order

C.R.C., c. 793

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Excise Duty on Spirits Destroyed by Accident

Short Title

 This Order may be cited as the Spirit Destruction Remission Order.

Interpretation

 In this Order,

Act

Act means the Excise Act; (Loi)

bonding warehouse

bonding warehouse has the same meaning as assigned to that term by the Act. (entrepôt)

Remission

 Subject to section 4, remission of the excise duty imposed pursuant to subsection 1(1) of Part I of the schedule to the Act and payable pursuant to section 52 and subsection 54(1) of the Act is hereby granted where spirits are destroyed due to accidents incurred

  • (a) when transporting the spirits in bond; or

  • (b) while handling the spirits in licensed bonding warehouses.

Conditions

 Remission under section 3 may be granted on the condition that a request therefor in writing is forwarded to the Minister of National Revenue together with documentary evidence that establishes to his satisfaction that the spirits

  • (a) have not been illegally removed from the bonding warehouse;

  • (b) were not destroyed through the failure of the shipper, warehouse operator or transportation company to exercise reasonable diligence and effective control of his operations; and

  • (c) were destroyed before being released from the control of excise officers.

 
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