Bottled Domestic Spirits Remission Order (SI/85-215)

Regulations are current to 2017-10-13

Bottled Domestic Spirits Remission Order

SI/85-215

FINANCIAL ADMINISTRATION ACT

Registration 1985-12-11

Order Respecting the Remission of Excise Duty Paid or Payable on Bottled Domestic Spirits

P.C. 1985-3488 1985-11-18

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue, the Minister of Finance and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of excise duty paid or payable on bottled domestic spirits in accordance with the schedule hereto.

Short Title

 This Order may be cited as the Bottled Domestic Spirits Remission Order.

Interpretation

 In this Order,

agency

agency means any board, commission or other government agency that, by the law of a province, is empowered to sell or to authorize the sale and delivery of spirits; (organisme)

Minister

Minister means the Minister of National Revenue; (ministre)

spirits

spirits means any material or substance, whether in liquid or in any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH) other than beer or malt liquor. (eau-de-vie)

Remission

 Subject to section 4, remission is hereby granted, effective September 1, 1984, of the excise duty paid or payable by a licensed distiller under subsection 135(1) of the Excise Act on domestic spirits which have been bottled by any agency for a licensed distiller where the spirits are

  • (a) exported;

  • (b) returned to the licensed distiller’s excise bonding warehouse under the supervision of an excise officer;

  • (c) sold to any agency and entered into the excise bonding warehouse of the agency under the supervision of an excise officer; or

  • (d) delivered to a customs bonded warehouse and designated for delivery as ships stores.

  • SI/86-164, s. 1.

Condition

 The remission granted under this Order is on condition that a claim for remission is made to the Minister in such form and manner as he may prescribe.

 
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