Advanced Search

2 The definitions in this section apply in this Act.

absolute ethyl alcohol

absolute ethyl alcohol means the substance with the chemical composition C₂H₅OH. (alcool éthylique absolu)

alcohol

alcohol means spirits or wine. (alcool)

alcohol licensee

alcohol licensee  means a person who is a spirits licensee or a wine licensee. (titulaire de licence d’alcool)

alcohol registrant

alcohol registrant  means a person who holds an alcohol registration issued under section 17. (détenteur autorisé d’alcool)

approved formulation

approved formulation  means

• (a) any product made with alcohol by a licensed user in accordance with a formula for which the user has approval from the Minister; and

bottle-your-own premises

bottle-your-own premises  means premises in which, in accordance with the laws of the province in which they are located, alcohol is supplied from a marked special container of alcohol for the purpose of being packaged by a purchaser. (centre de remplissage libre-service)

bulk

bulk , in respect of alcohol, means alcohol that is not packaged. (en vrac)

denature

denature  means to denature spirits into denatured alcohol or specially denatured alcohol using prescribed denaturants in the prescribed manner. (dénaturation)

denatured alcohol

denatured alcohol means any prescribed grade of denatured alcohol made from spirits in accordance with the prescribed specification for that grade. (alcool dénaturé)

dutiable amount

dutiable amount , in respect of a cannabis product, means

• (a) if paragraph (b) does not apply, the amount determined by the formula

  A × [100%/(100% + B + C)]

  where

  A 

  is the total of the following amounts that the purchaser is liable to pay to the vendor by reason of, or in respect of, the sale of the cannabis product:

  • [...]

  • (iii) any amount of consideration, as determined for the purposes of that Part, that is in addition to the amounts referred to in subparagraphs (i) and (ii), whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter,

non-duty-paid

non-duty-paid , in respect of packaged alcohol or a cannabis product, means that duty (other than special duty in the case of alcohol) has not been paid on the alcohol or cannabis product. (non acquitté)

packaged

packaged  means

• [...]

• (b) in respect of alcohol, packaged

  • (i) in a container of a capacity of not more than 100 L that is ordinarily sold to consumers without the alcohol being repackaged, or

responsible

responsible , in relation to a person, means that

• (a) in the case of bulk alcohol, the person is responsible for the bulk alcohol in accordance with sections 104 to 121;

sale price

sale price , in respect of cigars, means the total of

• [...]

• (c) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale of the cigars in addition to the amount charged as the price, whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter, and

SDA registrant

SDA registrant  means a person who holds a specially denatured alcohol registration issued under section 18. (détenteur autorisé d’alcool spécialement dénaturé)

specially denatured alcohol

specially denatured alcohol means any prescribed grade of specially denatured alcohol made from spirits in accordance with the prescribed specification for that grade. (alcool spécialement dénaturé)

spirits

spirits  means any material or substance containing more than 0.5% absolute ethyl alcohol by volume other than

• [...]

• (d) denatured alcohol;

• (e) specially denatured alcohol;

take for use

take for use  means

• (a) in respect of alcohol, to consume, analyze or destroy alcohol or to use alcohol for any purpose that results in a product other than alcohol; and

wine

wine  means

• (a) a beverage, containing more than 0.5% absolute ethyl alcohol by volume, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of

  [...]

• [...]

• (c) a beverage described by paragraph (a) or (b) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume. (vin)

[...]