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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Assented to 2002-06-13

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Bill C-24

Marginal note:Condition — Bill C-24
  •  (1) Subsections (2) to (9) apply if Bill C-24, introduced in the 1st Session of the 37th Parliament and entitled An Act to amend the Criminal Code (organized crime and law enforcement) and to make consequential amendments to other Acts (referred to in this section as the “other Act”), receives royal assent.

  • Marginal note:Amendment to Criminal Code

    (2) If section 4 of the other Act comes into force before section 326 of this Act, then, on the later of the day on which that section 4 comes into force and the day on which this Act is assented to,

    • (a) that section 326 is repealed; and

    • (b) paragraph (g) of the definition “offence” in section 183 of the Criminal Code, as enacted by that section 4, is replaced by the following:

      • (g) any of the following provisions of the Excise Act, 2001, namely,

        • (i) section 214 (unlawful production, sale, etc., of tobacco or alcohol),

        • (ii) section 216 (unlawful possession of tobacco product),

        • (iii) section 218 (unlawful possession, sale, etc., of alcohol),

        • (iv) section 219 (falsifying or destroying records),

        • (v) section 230 (possession of property obtained by excise offences), or

        • (vi) section 231 (laundering proceeds of excise offences),

  • Marginal note:Amendment to Criminal Code

    (3) If section 4 of the other Act and section 326 of this Act come into force on the same day, then that section 4 is deemed to have come into force before that section 326 and subsection (2) applies.

  • Marginal note:Amendment to Criminal Code

    (4) If section 4 of the other Act comes into force after section 326 of this Act, then, on the coming into force of that section 4, paragraph (g) of the definition “offence” in section 183 of the Criminal Code, as enacted by that section 4, is replaced by the following:

    • (g) any of the following provisions of the Excise Act, 2001, namely,

      • (i) section 214 (unlawful production, sale, etc., of tobacco or alcohol),

      • (ii) section 216 (unlawful possession of tobacco product),

      • (iii) section 218 (unlawful possession, sale, etc., of alcohol),

      • (iv) section 219 (falsifying or destroying records),

      • (v) section 230 (possession of property obtained by excise offences), or

      • (vi) section 231 (laundering proceeds of excise offences),

  • Marginal note:Amendment to Criminal Code

    (5) If section 327 of this Act comes into force before subsection 12(2) of the other Act and Bill C-36, introduced in the 1st Session of the 37th Parliament and entitled the Anti-terrorism Act, receives royal assent, then, on the later of the coming into force of section 33 of the Anti-terrorism Act and that section 327, paragraph (b.1) of the definition “enterprise crime offence” in section 462.3 of the Criminal Code is replaced by the following:

    • (b.1) an offence against section 214, 216, 218, 230 or 231 of the Excise Act, 2001, section 153, 159, 163.1 or 163.2 of the Customs Act, subsection 52.1(9) of the Competition Act or subsection 4(1), (2), (3) or (4), or section 6, or subsection 13(1), 14(1), 16(1) or (2), 17(1), 18(1), 19(1), 20(1), 21(1) or 22(1) or section 23 of the Security of Information Act, or

  • Marginal note:Repeal of amendment in this Act to Criminal Code

    (6) If section 327 of this Act comes into force after subsection 12(2) of the other Act, then, on the later of the day on which that subsection 12(2) comes into force and the day on which this Act is assented to, that section 327 is repealed.

  • Marginal note:Repeal of amendment in this Act to Criminal Code

    (7) If section 327 of this Act and subsection 12(2) of the other Act come into force on the same day, then that section 327 is deemed to have come into force after that subsection 12(2) and subsection (6) applies.

  • Marginal note:Repeal of amendments in this Act to Customs Act

    (8) If section 62 of the other Act comes into force before sections 342 to 344 of this Act, then, on the later of the day on which that section 62 comes into force and the day on which this Act is assented to, those sections 342 to 344 are repealed.

  • Marginal note:Repeal of amendments in this Act to Customs Act

    (9) If section 62 of the other Act and sections 342 to 344 of this Act come into force on the same day, then that section 62 of the other Act is deemed to have come into force before those sections 342 to 344 and subsection (8) applies.

Bill C-30

Marginal note:Amendment to this Act

 If Bill C-30, introduced in the 1st Session of the 37th Parliament and entitled the Courts Administration Service Act(referred to in this section as the “other Act”), receives royal assent, then

  • (a) on the later of the coming into force of section 14 of the other Act and subsection 205(6) of this Act, subsection 205(6) of this Act is replaced by the following:

    • Marginal note:Appeal

      (6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.

  • (b) on the later of the coming into force of section 14 of the other Act and subsection 276(2) of this Act, subsection 276(2) of this Act is replaced by the following:

    • Marginal note:Ordinary action

      (2) The Federal Courts Act and the rules made under it that are applicable to ordinary actions apply to actions instituted under subsection (1), except as varied by special rules made in respect of those actions.

Bill C-32

Marginal note:Condition — Bill C-32
  •  (1) Subsections (2) to (8) apply if Bill C-32, introduced in the 1st Session of the 37th Parliament and entitled the Canada-Costa Rica Free Trade Agreement Implementation Act (referred to in this section as the “other Act”), receives royal assent.

  • Marginal note:Amendment to Customs Tariff

    (2) On the later of the coming into force of section 42 of the other Act and section 351 of this Act, subsection 94(1) of the Customs Tariff is replaced by the following:

    Definition of “customs duties”

    • 94. (1) In sections 95 and 96, “customs duties” means customs duties imposed under Part 2, other than

      • (a) additional customs duties levied under sections 21.1 to 21.3;

      • (b) surtaxes imposed under section 53, 55, 60, 63, 68 or 78; or

      • (c) temporary duties imposed under any of sections 69 to 76.1.

  • Marginal note:Amendment to Customs Tariff

    (3) On the later of the coming into force of section 43 of the other Act and section 352 of this Act, subparagraph 99(a)(iii) of the Customs Tariff is replaced by the following:

    • (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax imposed under section 53, 55, 60, 63, 68 or 78, a temporary duty imposed under any of sections 69 to 76.1, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

  • Marginal note:Amendment to Customs Tariff

    (4) On the later of the coming into force of section 44 of the other Act and subsection 354(2) of this Act, paragraph 113(4)(a) of the Customs Tariff is replaced by the following:

    • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or the Special Import Measures Act, a surtax levied under section 53, 55, 60, 63, 68 or 78, a temporary duty levied under any of sections 69 to 76.1, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

  • Marginal note:Amendments to Customs Tariff

    (5) On the later of the coming into force of section 46 of the other Act and section 362 of this Act, each of the tariff provisions that were, under that section 362, added to the List of Tariff Provisions set out in the schedule to the Customs Tariff are amended by

    • (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CIAT”, a reference to “CRT: Free”; and

    • (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CIAT”, a reference to “CRT: Free (A)”.

  • Marginal note:Amendments in respect of Importation of Intoxicating Liquors Act

    (6) If section 395 of this Act comes into force before section 53 of the other Act, then

    • (a) on the later of the day on which that section 395 comes into force and the day on which the other Act is assented to, that section 53 is repealed; and

    • (b) on the coming into force of section 37 of the other Act,

      • (i) subsection 3(1.1) of the Importation of Intoxicating Liquors Act is replaced by the following:

        • Marginal note:Suspension of paragraph (2)(f)

          (1.1) The operation of paragraph (2)(f) is suspended during the period in which paragraph (2)(c) is in force.

      • (ii) paragraphs 3(2)(e) and (f) of the Importation of Intoxicating Liquors Act are replaced by the following:

        • (e) the importation of bulk spirits into a province from Costa Rica by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

          • (i) are entitled to the benefit of the Costa Rica Tariff referred to in section 49.1 of the Customs Tariff, and

          • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

        • (f) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

          • (i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

          • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; and

        • (g) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits

          • (i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and

          • (ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.

  • Marginal note:Amendments to Importation of Intoxicating Liquors Act

    (7) If section 395 of this Act comes into force after section 53 of the other Act, then, on the coming into force of section 395 of this Act,

    • (a) subsection 3(1.1) of the Importation of Intoxicating Liquors Act is replaced by the following:

      • Marginal note:Suspension of paragraph (2)(f)

        (1.1) The operation of paragraph (2)(f) is suspended during the period in which paragraph (2)(c) is in force.

    • (b) the portion of subsection 3(2) of the Importation of Intoxicating Liquors Act after paragraph (b) is replaced by the following:

      • (c) the importation of bulk spirits into a province from a NAFTA country by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

        • (i) are entitled to the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

        • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

      • (d) the importation of bulk spirits into a province from Chile by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

        • (i) are entitled to the benefit of the Chile Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

        • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

      • (e) the importation of bulk spirits into a province from Costa Rica by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

        • (i) are entitled to the benefit of the Costa Rica Tariff referred to in section 49.1 of the Customs Tariff, and

        • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

      • (f) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

        • (i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

        • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; and

      • (g) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits

        • (i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and

        • (ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.

    • (c) subsection 3(3) of the Importation of Intoxicating Liquors Act is repealed.

  • Marginal note:Amendments to Importation of Intoxicating Liquors Act

    (8) If section 395 of this Act and section 53 of the other Act come into force on the same day, then that section 395 is deemed to have come into force after that section 53 and subsection (7) applies.

 

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