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Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2022-06-20 and last amended on 2022-06-09. Previous Versions

PART 6Enforcement (continued)

Evidence and Procedure (continued)

Marginal note:Certificate of analysis

 An analyst who has analysed or examined a thing or a sample of it under this Act may issue a certificate or report setting out the results of the analysis or examination.

Marginal note:Certificate or report of analyst as proof

  •  (1) Subject to subsections (2) and (3), a certificate or report purporting to be signed by an analyst stating that the analyst has analysed or examined anything to which this Act applies and stating the results of the analysis or examination is admissible in evidence in a prosecution for an offence under this Act without proof of the signature or official character of the person appearing to have signed the certificate or report.

  • Marginal note:Notice

    (2) The certificate or report may not be received in evidence unless the party intending to produce it has, before the trial, given the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate or report.

  • Marginal note:Attendance of analyst

    (3) The party against whom the certificate or report is produced may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.

PART 7Regulations

Marginal note:Regulations — Governor in Council

  •  (1) The Governor in Council may make regulations

    • (a) respecting any requirements and conditions that must be met by a person to be issued or to hold a licence or a registration;

    • (b) respecting the activities that a licensee or registrant may carry on and the premises where those activities may be carried on;

    • (c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;

    • (c.1) respecting the types of security that are acceptable for the purposes of subsection 158.03(3), and the manner by which the amount of the security is to be determined;

    • (d) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of licences and registrations;

    • (e) prescribing facilities, equipment and personnel that must be provided by a licensee or registrant at the premises specified by the Minister under subsection 23(3);

    • (f) respecting the information to be provided on tobacco products, packaged alcohol and cannabis products and on containers of tobacco products, packaged alcohol and cannabis products;

    • (f.1) respecting the issuance of excise stamps;

    • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

    • (h) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

    • (i) respecting the entry and removal of tobacco products or alcohol from an excise warehouse or a special excise warehouse;

    • (j) prescribing the fees to be paid for the examination or re-examination of instruments under section 148 and for any other service or anything provided by the Minister in relation to that section;

    • (k) prescribing the fees or the manner of determining any fees to be paid for a licence or registration;

    • (l) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;

    • (m) requiring any person to provide the Minister with the person’s Social Insurance Number;

    • (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco, specially denatured alcohol, restricted formulations or cannabis products seized under section 260;

    • (o) prescribing any matter or thing that by this Act is to be or may be prescribed; and

    • (p) generally to carry out the purposes and provisions of this Act.

  • Marginal note:Effect

    (2) A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

    • (a) has a relieving effect only;

    • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

    • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

    • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

  • Marginal note:Incorporation by reference

    (3) For greater certainty, a regulation made under this Act may incorporate by reference any material, regardless of its source and either as it exists on a particular date or as amended from time to time.

  • 2002, c. 22, s. 304
  • 2007, c. 18, s. 130
  • 2010, c. 12, s. 47
  • 2018, c. 12, s. 91

Marginal note:Definition of coordinated cannabis duty system

  •  (1) In this section, coordinated cannabis duty system means the system providing for the payment, collection and remittance of duty imposed under any of sections 158.2 and 158.22 and subsections 158.25(2) and 158.26(2) and any provisions relating to duty imposed under those provisions or to refunds in respect of any such duty.

  • Marginal note:Coordinated cannabis duty system regulations — transition

    (2) The Governor in Council may make regulations, in relation to the joining of a province to the coordinated cannabis duty system,

    • (a) prescribing transitional measures, including

      • (i) a tax on the inventory of cannabis products held by a cannabis licensee or any other person, and

      • (ii) a duty or tax on cannabis products that are delivered prior to the province joining that system; and

    • (b) generally to effect the implementation of that system in relation to the province.

  • Marginal note:Coordinated cannabis duty system regulations — rate variation

    (3) The Governor in Council may make regulations

    • (a) prescribing rules in respect of whether, how and when a change in the rate of duty for a specified province applies (in this section any such change in the rate of duty is referred to as a “rate variation”), including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for;

    • (b) if a manner of determining an amount of duty is to be prescribed in relation to the coordinated cannabis duty system,

      • (i) specifying the circumstances or conditions under which a change in the manner applies, and

      • (ii) prescribing transitional measures in respect of a change in the manner, including

        • (A) a tax on the inventory of cannabis products held by a cannabis licensee or any other person, and

        • (B) a duty or tax on cannabis products that are delivered prior to the change; and

    • (c) prescribing amounts and rates to be used to determine any refund that relates to, or is affected by, the coordinated cannabis duty system, excluding amounts that would otherwise be included in determining any such refund, and specifying circumstances under which any such refund shall not be paid or made.

  • Marginal note:Coordinated cannabis duty system regulations — general

    (4) For the purpose of facilitating the implementation, application, administration and enforcement of the coordinated cannabis duty system or a rate variation or the joining of a province to the coordinated cannabis duty system, the Governor in Council may make regulations

    • (a) prescribing rules in respect of whether, how and when that system applies and rules in respect of other aspects relating to the application of that system in relation to a specified province, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for;

    • (b) prescribing rules related to the movement of cannabis products between provinces, including a duty, tax or refund in respect of such movement;

    • (c) providing for refunds relating to the application of that system in relation to a specified province;

    • (d) adapting any provision of this Act or of the regulations made under this Act to the coordinated cannabis duty system or modifying any provision of this Act or those regulations to adapt it to the coordinated cannabis duty system;

    • (e) defining, for the purposes of this Act or the regulations made under this Act, or any provision of this Act or those regulations, in its application to the coordinated cannabis duty system, words or expressions used in this Act or those regulations including words or expressions defined in a provision of this Act or those regulations;

    • (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision, does not apply to the coordinated cannabis duty system;

    • (g) prescribing compliance measures, including penalties and anti-avoidance rules; and

    • (h) generally in respect of the application of that system in relation to a province.

  • Marginal note:Conflict

    (5) If a regulation made under this Act in respect of the coordinated cannabis duty system states that it applies despite any provision of this Act, in the event of a conflict between the regulation and this Act, the regulation prevails to the extent of the conflict.

  • 2018, c. 12, s. 92

Marginal note:Definition of cannabis duty system

  •  (1) In this section, cannabis duty system means the system providing for the payment, collection and remittance of duty imposed under Part 4.1 and any provisions relating to duty imposed under that Part or to refunds in respect of any such duty.

  • Marginal note:Transitional cannabis duty system regulations

    (2) For the purpose of facilitating the implementation, application, administration or enforcement of the cannabis duty system, the Governor in Council may make regulations adapting any provision of this Act or of the regulations made under this Act to take into account the making of regulations under the Cannabis Act or amendments to those regulations.

  • Marginal note:Retroactive effect

    (3) Despite subsection 304(2), regulations made under subsection (2) may, if they so provide, be retroactive and have effect with respect to any period before they are made.

  • 2018, c. 12, s. 92

PART 8Transitional Provisions and Consequential, Related and Coordinating Amendments

Transitional Provisions

Marginal note:Meaning of implementation date

 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.

Marginal note:Transitional treatment of duties on packaged spirits

 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

  • (a) as of that day, the duty is relieved;

  • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

  • (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

  • (d) in the case of any other packaged spirits, this Act applies in respect of them as though

    • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

    • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

Marginal note:Transitional treatment of duties on bulk spirits

  •  (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

    • (a) as of that day, the duty is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

    • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

  • Marginal note:Transitional treatment of bulk spirits imported for bottling or blending

    (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

    • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

    • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

Marginal note:Transitional treatment of excise taxes on wine

 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:

  • (a) as of that day, the tax is relieved;

  • (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;

  • (c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;

  • (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day

    • (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or

    • (ii) in any other case, by the person having possession of it immediately before that day; and

  • (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though

    • (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and

    • (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

 
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