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  1. Discretionary Services Regulations - SOR/2017-159 (Section 5)
    Marginal note:Alcoholic beverages
    •  (1) A licensee may broadcast a commercial message directly or indirectly advertising an alcoholic beverage if

      • (a) the sponsor is not prohibited from advertising the alcoholic beverage by the laws of the province in which the commercial message is broadcast;

      • (b) the commercial message is not designed to promote the general consumption of alcoholic beverages; and

      • (c) the commercial message

        • (i) does not attempt to influence non-drinkers of any age to drink or to purchase an alcoholic beverage,

        • (ii) is not directed at persons under the legal drinking age, does not associate an alcoholic beverage with youth or youth symbols and does not portray persons under the legal drinking age or persons who could reasonably be mistaken for such persons in a context where any such product is being shown or promoted,

        • (iii) does not portray an alcoholic beverage in the context of, or in relation to, an activity that is attractive primarily to people under the legal drinking age,

        • (iv) does not contain an endorsement of the alcoholic beverage, personally or by implication, either directly or indirectly, by any person, character or group who is or is likely to be a role model for minors because of their past or present position of public trust, special achievement in any field of endeavour, association with charities or advocacy activities benefiting children, or reputation or exposure in the mass media,

        • (v) does not attempt to establish an alcoholic beverage as a status symbol, a necessity for the enjoyment of life or an escape from life’s problems or attempt to establish that consumption of the product should take precedence over other activities,

        • (vi) does not imply directly or indirectly that social acceptance, social status, personal success, or business or athletic achievement may be acquired, enhanced or reinforced through consumption of alcohol,

        • (vii) does not imply directly or indirectly that the presence or consumption of alcohol is, in any way, essential to the enjoyment of an activity or an event,

        • (viii) does not portray an alcoholic beverage, or its consumption, in an immoderate way,

        • (ix) does not exaggerate the importance or effect of any aspect of an alcoholic beverage or its packaging,

        • [...]

        • (xi) does not use imperative language to urge people to purchase or consume an alcoholic beverage,

        • (xii) does not introduce an alcoholic beverage in such a way or at such a time that it may be associated with the operation of any vehicle or conveyance requiring skill,

        • (xiii) does not introduce an alcoholic beverage in such a way or at such a time that it may be associated with any activity requiring a significant degree of skill, care or mental alertness or involving an obvious element of danger,

        • (xiv) does not contain inducements to prefer an alcoholic beverage because of its higher alcohol content,

        • (xv) does not refer to the feeling and effect caused by alcohol consumption or show or convey the impression, by behaviour or comportment, that the people depicted in the message are under the influence of alcohol,

        • (xvi) does not portray any person with an alcoholic beverage in situations in which the consumption of alcohol is prohibited, and

        • (xvii) does not contain scenes in which an alcoholic beverage is consumed or scenes that give the impression, visually or in sound, that it is being or has been consumed.

    • Marginal note:Non-application

      (2) For greater certainty, paragraph (1)(b) does not apply in order to prohibit industry, public service or brand preference advertising.


  2. Excise Act, 2001 - S.C. 2002, c. 22 (Section 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)

    [...]


  3. Budget Implementation Act, 2022, No. 1 - S.C. 2022, c. 10 (Section 97)
    •  (1) The Description of Goods of tariff item No. 9804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “of manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers.”

    • (2) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9804.20.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following:

      • (a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if included in the baggage accompanying the person at the time of return to Canada; and

      • (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.

    • (3) The Description of Goods of tariff item No. 9804.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.”

    • (4) The Description of Goods of tariff item No. 9804.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.”

    • (5) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9805.00.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following:

      • (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages, tobacco or vaping products under another item in this Chapter at the time of importation;

      • (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and

    • [...]

    • (7) Paragraph (c) of the Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco)” with a reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products)”.

    • (8) The Description of Goods of tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “and not being advertising matter, tobacco or alcoholic beverages,” with a reference to “and not being advertising matter, tobacco, alcoholic beverages or vaping products,”.

    • (9) The Description of Goods of heading No. 98.25 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”.

    • (10) The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”.

    • (11) The Description of Goods of tariff item No. 9827.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “Goods, which may include” and ending with “of manufactured tobacco,” with a reference to “Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers,”.

    • (12) The Description of Goods of tariff item No. 9906.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “other than alcoholic beverages and tobacco products,” with a reference to “other than alcoholic beverages, tobacco products and vaping products,”.


  4. Excise Tax Act - R.S.C., 1985, c. E-15 (SCHEDULE III)

    [...]

    [...]

    • [...]

    • 3. (1) The following printed matter, articles and materials:

      • (a) college and school annuals; unbound literary papers regularly issued at stated intervals not less frequently than four times yearly; sheet music; manuscripts; national manufacturing, industrial or trade directories; printed books that contain no advertising and are solely for educational, technical, cultural or literary purposes; articles and materials for use exclusively in the manufacture or production of the foregoing; and

      • (b) magazines and parts thereof; newspapers and parts thereof; articles and materials for use exclusively in the manufacture or production of the foregoing; all the foregoing other than:

        • [...]

        • (iii) any single issue of a magazine if

          • (A) the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, or

          • (B) the aggregate of the printed space devoted to advertising in the four issues of the magazine immediately preceding that issue is more than seventy per cent of the aggregate of the total printed space in those four issues,

        • (iv) any single issue of a newspaper if the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein,

        • (v) all issues of a newspaper in any calendar quarter if the printed space devoted to advertising in any issue is, in more than fifty per cent of the issues of the newspaper in that calendar quarter, more than eighty per cent of the total printed space in that issue,

        • (vi) programs, advertising supplements or advertising inserts that,

          • [...]

          • (B) are supplied by or on behalf of an advertiser to the publisher of a magazine or newspaper, and

        • (vii) programs, advertising supplements, advertising inserts or other advertising material in a newspaper that are

          [...]

      [...]

    • (2) For the purposes of subparagraphs (1)(b)(iii) to (v),

      • (a) “printed space”

        • (i) in the case of printed space devoted to advertising, includes all space available to an advertiser, and

    [...]

    • 1 Food and drink for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of the food and drink), other than

      • (a) wine, spirits, beer, malt liquor and other alcoholic beverages;

      • (b) non-alcoholic malt beverages;

      [...]

    [...]


  5. Television Broadcasting Regulations, 1987 - SOR/87-49 (Section 6)
    •  (1) A licensee may broadcast a commercial message directly or indirectly advertising an alcoholic beverage only if

      • (a) the sponsor is not prohibited from advertising the alcoholic beverage by the laws of the province in which the commercial message is broadcast;

      • (b) subject to subsection (2), the commercial message is not designed to promote the general consumption of alcoholic beverages; and

      • (c) the commercial message complies with the Code for Broadcast Advertising of Alcoholic Beverages, published by the Commission on August 1, 1996.

    • (2) Paragraph (1)(b) does not apply so as to prohibit industry, public service or brand preference advertising.

    [...]



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