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Marginal note:Stock in trade and apparatus liable for duties

• 115 (1) The grain, malt, beer, tobacco, cigars or other materials or stock in trade from which any goods subject to excise are or could be wholly or in part made, and machinery, implements, articles and utensils used or capable of being used for making, manufacturing or producing any of those goods or preparing any materials therefor, or by means of which any trade, business or employment subject to excise is or has been or might be carried on, and whether so fixed as to form part of the real property or not, that are on the premises mentioned in the licence or in the custody or possession of the person carrying on the trade or business, or in the custody or possession of any factor, agent or other person in trust for or for the use of that person, at the time when any duties become due or any penalty or forfeiture is incurred under this Act,

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Marginal note:Definitions applicable to confidentiality provisions

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• (6) An official may

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  • (j) subject to subsection (6.1), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of

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• Marginal note:Public disclosure

  (6.2) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.

• Marginal note:Public disclosure by representative of government entity

  (6.3) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

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Marginal note:Fee for licence

222 A person to whom a licence to carry on the trade or business of a tobacco packer is granted shall pay to the collector of the district or excise division in which he proposes to carry on that trade or business a licence fee prescribed by the regulations.

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Marginal note:Exercising any business of distilling without licence

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• Marginal note:Exception

  (3) Nothing in this section applies to anyone duly licensed to carry on the trade or business of a distiller or the trade or business of rectifying spirits.

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Marginal note:Licences to distillers

• 130 (1) A licence to carry on the trade or business of a distiller may, with the approval of the district inspector of the district or excise division in which the trade or business is to be carried on, be granted to any person who has complied with the requirements of this Act if that person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in right of Canada in an amount determined by the Minister that is not less than two hundred thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond.

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