Excise Act, 2001

Marginal note:Definitions

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)

accredited representative

accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. (représentant accrédité)

additional cannabis duty

additional cannabis duty means a duty imposed under section 158.2 or 158.22. (droit additionnel sur le cannabis)

additional vaping duty

additional vaping duty means a duty imposed under section 158.58. (droit additionnel sur le vapotage)

Agency

Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act. (Agence)

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)

analyst

analyst means a person who is designated as an analyst under section 11. (analyste)

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

• (b) any imported product that, in the opinion of the Minister, would be a product under paragraph (a) if it were made in Canada by a licensed user. (préparation approuvée)

assessment

assessment means an assessment under this Act and includes a reassessment. (cotisation)

beer

beer means beer or malt liquor as defined in section 4 of the Excise Act. (bière)

black stock

black stock, in respect of manufactured tobacco, means that the tobacco is stamped but not marked in accordance with any statute of a province to indicate that it is intended for retail sale in a particular province or in particular provinces. (non ciblé)

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)

cannabis

cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis)

cannabis duty

cannabis duty means a duty imposed under section 158.19 or 158.21. (droit sur le cannabis)

cannabis excise stamp

cannabis excise stamp means a stamp that is issued by the Minister under subsection 158.03(1) and that has not been cancelled under section 158.07. (timbre d’accise de cannabis)

cannabis licensee

cannabis licensee means a person that holds a cannabis licence issued under section 14. (titulaire de licence de cannabis)

cannabis plant

cannabis plant has the same meaning as in subsection 2(1) of the Cannabis Act. (plante de cannabis)

cannabis product

cannabis product means

• (a) a product that is cannabis but that is not industrial hemp produced or imported in accordance with the Cannabis Act or the Industrial Hemp Regulations,

• (b) a product that is an industrial hemp by-product,

• (c) anything that is made with or contains a product described in paragraph (a) or (b), or

• (d) a prescribed substance, material or thing,

but does not include a prescribed substance, material or thing. (produit du cannabis)

cigar

cigar includes

• (a) a cigarillo or cheroot; and

• (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. (cigare)

cigarette

cigarette includes any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick. If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. (cigarette)

Commissioner

Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

container

container, in respect of a tobacco product, a cannabis product or a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product, cannabis product or vaping product. (contenant)

customs bonded carrier

customs bonded carrier means a person who transports or causes to be transported goods in accordance with section 20 of the Customs Act. (transporteur cautionné)

customs bonded warehouse

customs bonded warehouse means a place that is licensed as a bonded warehouse under the Customs Tariff. (entrepôt de stockage)

customs bonded warehouse licensee

customs bonded warehouse licensee means a person licensed under the Customs Tariff to operate a bonded warehouse. (exploitant agréé d’entrepôt de stockage)

data

data means representations, in any form, of information or concepts. (données)

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)

dried cannabis

dried cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis séché)

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:

  • (i) the consideration, as determined for the purposes of Part IX of the Excise Tax Act, for the cannabis product,

  • (ii) any additional consideration, as determined for the purposes of that Part, for the container in which the cannabis product is contained, and

  • (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,

  B

  is the percentage set out in paragraph 2(a) of Schedule 7, and

  C

  is

  • (i) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, the prescribed percentage in respect of the specified province, or

  • (ii) in any other case, 0%; and

• (b) in prescribed circumstances, the amount determined in prescribed manner. (somme passible de droits)

duty

duty means, unless a contrary intention appears, the duty imposed under this Act and the duty levied under section 21.1 or 21.2 of the Customs Tariff and, except in Parts 3 and 4, includes special duty. (droit)

duty free shop

duty free shop means a place that is licensed as a duty free shop under the Customs Act. (boutique hors taxes)

duty free shop licensee

duty free shop licensee means a person licensed under the Customs Act to operate a duty free shop. (exploitant agréé de boutique hors taxes)

duty-paid market

duty-paid market means the market for goods in respect of which duty, other than special duty, is payable. (marché des marchandises acquittées)

duty-paid value

duty-paid value means

• (a) in respect of imported cigars, the value of the cigars as it would be determined for the purpose of calculating an ad valorem duty on the cigars in accordance with the Customs Act, whether or not the cigars are subject to ad valorem duty, plus the amount of any duty imposed on the cigars under section 42 of this Act and section 20 of the Customs Tariff; and

• (b) in respect of imported cigars that, when imported, are contained in containers or otherwise prepared for sale, the total of the value of the cigars as determined in accordance with paragraph (a) and the value similarly determined of the container in which they are contained. (valeur à l’acquitté)

excise stamp

excise stamp means a tobacco excise stamp, a cannabis excise stamp or a vaping excise stamp. (timbre d’accise)

excise warehouse

excise warehouse means the premises of an excise warehouse licensee that are specified by the Minister as the excise warehouse of the licensee. (entrepôt d’accise)

excise warehouse licensee

excise warehouse licensee means a person who holds an excise warehouse licence issued under section 19. (exploitant agréé d’entrepôt d’accise)

export

export means to export from Canada. (exportation)

ferment-on-premises facility

ferment-on-premises facility means the premises of a ferment-on-premises registrant that are specified by the Minister as the registrant’s ferment-on-premises facility. (vinerie libre-service)

ferment-on-premises registrant

ferment-on-premises registrant means a person who holds a ferment-on-premises registration issued under section 15. (exploitant autorisé de vinerie libre-service)

fiscal half-year

fiscal half-year means a fiscal half-year as determined under subsection 159(1.1). (semestre d’exercice)

fiscal month

fiscal month means a fiscal month as determined under section 159. (mois d’exercice)

fiscal year

fiscal year of a person means the same period that is the person’s fiscal year under Part IX of the Excise Tax Act. (exercice)

flowering material

flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. (matière florifère)

foreign duty free shop

foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country. (boutique hors taxes à l’étranger)

foreign ships’ stores

foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft. (provisions de bord à l’étranger)

fresh cannabis

fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations. (cannabis frais)

Her Majesty

Her Majesty means Her Majesty in right of Canada. (Sa Majesté)

immediate container

immediate container, in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. (contenant immédiat)

import

import means to import into Canada. (importation)

industrial hemp

industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations. (chanvre industriel)

industrial hemp by-product

industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not

• (a) been disposed of by retting or by otherwise rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act; or

• (b) been disposed of in a similar manner under the Cannabis Act. (sous-produit de chanvre industriel)

industrial hemp grower

industrial hemp grower means a person that holds a licence or permit under the Controlled Drugs and Substances Act or the Cannabis Act authorizing the person to produce industrial hemp plants. (producteur de chanvre industriel)

industrial hemp plant

industrial hemp plant means a cannabis plant, including a seedling, that is industrial hemp. (plante de chanvre industriel)

intoxicating liquor

intoxicating liquor has the same meaning as in section 2 of the Importation of Intoxicating Liquors Act. (boisson enivrante)

judge

judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)

licensed tobacco dealer

licensed tobacco dealer means a person who holds a tobacco dealer’s licence issued under section 14. (commerçant de tabac agréé)

licensed user

licensed user means a person who holds a user’s licence issued under section 14. (utilisateur agréé)

liquor authority

liquor authority means a government board, commission or agency that is authorized by the laws of a province to sell intoxicating liquor. (administration des alcools)

listed international agreement

listed international agreement means

• (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada; or

• (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction. (accord international désigné)

low-THC cannabis product

low-THC cannabis product means a cannabis product

• (a) consisting entirely of

  • (i) fresh cannabis,

  • (ii) dried cannabis, or

  • (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and

• (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. (produit du cannabis à faible teneur en THC)

manufacture

manufacture includes

• (a) in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and

• (b) in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. (fabrication)

manufactured tobacco

manufactured tobacco means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. (tabac fabriqué)

mark

mark means, in respect of

• (a) a special container of spirits, to mark in the prescribed form and manner to indicate that the container is intended for

  • (i) delivery to and use by a registered user, or

  • (ii) delivery to and use at a bottle-your-own premises; and

• (b) a special container of wine, to mark in the prescribed form and manner to indicate that the container is intended for delivery to and use at a bottle-your-own premises. (marquer)

Minister

Minister means the Minister of National Revenue. (ministre)

month

month means a period beginning on a particular day in a calendar month and ending on

• (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or

• (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. (mois)

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)

non-flowering material

non-flowering material means any part of a cannabis plant other than flowering material, viable seeds and a part of the plant referred to in Schedule 2 to the Cannabis Act. (matière non florifère)

officer

officer means, except in section 167, in the definition contact information in subsection 211(1) and in sections 226 and 296,

• (a) a person who is appointed or employed in the administration or enforcement of this Act;

• (b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

• (c) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)

packaged

packaged means

• (a) in respect of raw leaf tobacco, a tobacco product, a cannabis product or a vaping product, packaged in a prescribed package; or

• (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

  • (ii) in a marked special container. (emballé)

partially manufactured tobacco

partially manufactured tobacco means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. (tabac partiellement fabriqué)

peace officer

peace officer has the same meaning as in section 2 of the Criminal Code. (agent de la paix)

person

person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

personal use

personal use, in relation to the use of a good by an individual, means the use of the good by the individual or by others at the individual’s expense. It does not include the sale or other commercial use of the good. (usage personnel)

prescribed

prescribed means

• (a) in the case of a form or the manner of filing a form, authorized by the Minister;

• (b) in the case of the information to be given on or with a form, specified by the Minister; and

• (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

prescription cannabis drug

prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number under the Food and Drug Regulations, other than

• (a) a drug or mixture of drugs that may, under the Food and Drugs Act or the Controlled Drugs and Substances Act, be sold to a consumer, as defined in subsection 123(1) of the Excise Tax Act, without a prescription, as defined in section 1 of Part I of Schedule VI to the Excise Tax Act; or

• (b) a prescribed cannabis product or a cannabis product of a prescribed class. (drogue de cannabis sur ordonnance)

produce

produce means

• (a) in respect of spirits, to bring into existence by distillation or other process or to recover;

• (b) in respect of wine, to bring into existence by fermentation; or

• (c) in respect of a cannabis product, has the same meaning as in subsection 2(1) of the Cannabis Act but also includes packaging the cannabis product. (production)

raw leaf tobacco

raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant. (tabac en feuilles)

record

record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. (registre)

registered user

registered user means a person who holds a user’s registration issued under section 16. (utilisateur autorisé)

reporting period

reporting period means a reporting period as determined under section 159.1. (période de déclaration)

responsible

responsible, in relation to a person, means that the person is responsible for bulk alcohol in accordance with sections 104 to 121. (responsable)

restricted formulation

restricted formulation means an approved formulation on which the Minister has imposed the condition or restriction under section 143 that the formulation can only be used by a licensed user or be exported. (préparation assujettie à des restrictions)

sale price

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

• (a) the amount charged as the price for the cigars before an amount payable in respect of a tax under Part IX of the Excise Tax Act is added,

• (b) the amount charged as the price for or in respect of the container in which the cigars are contained,

• (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

• (d) the amount of duty imposed on the cigars under section 42. (prix de vente)

SDA registrant

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

special container

special container means

• (a) in respect of spirits, a container of a capacity of more than 100 L but not more than 1,500 L; and

• (b) in respect of wine, a container of a capacity of more than 100 L. (contenant spécial)

special duty

special duty means

• (a) in respect of a tobacco product, a special duty imposed under subsection 53(1), 54(2) or 56(1); and

• (b) in respect of imported spirits, the special duty imposed under subsection 133(1). (droit spécial)

special excise warehouse

special excise warehouse means the premises of a special excise warehouse licensee that are specified by the Minister as the special excise warehouse of the licensee. (entrepôt d’accise spécial)

special excise warehouse licensee

special excise warehouse licensee means a person who holds a special excise warehouse licence issued under section 20. (exploitant agréé d’entrepôt d’accise spécial)

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)

specified premises

specified premises, in respect of a licensed user, means the premises of the licensed user that are specified by the Minister under subsection 23(3). (local déterminé)

specified province

specified province means a prescribed province. (province déterminée)

specified vaping province

specified vaping province means a prescribed province. (province déterminée de vapotage)

spirits

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

• (a) wine;

• (b) beer;

• (c) vinegar;

• (d) denatured alcohol;

• (e) specially denatured alcohol;

• (f) fusel oil or other refuse produced as a result of the distillation process;

• (g) an approved formulation; or

• (h) any product containing or manufactured from a material or substance referred to in paragraphs (b) to (g) that is not consumable as a beverage. (spiritueux)

spirits licensee

spirits licensee means a person who holds a spirits licence issued under section 14. (titulaire de licence de spiritueux)

stamped

stamped means

• (a) in respect of a tobacco product, that a tobacco excise stamp, and all prescribed information in a prescribed format in respect of the tobacco product, are stamped, impressed, printed or marked on, indented into or affixed to the tobacco product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the tobacco product;

• (b) in respect of a cannabis product, that a cannabis excise stamp, and all prescribed information in a prescribed format in respect of the cannabis product, are stamped, impressed, printed or marked on, indented into or affixed to the cannabis product or its container in the prescribed manner to indicate that duty has been paid on the cannabis product; and

• (c) in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. (estampillé)

sufferance warehouse

sufferance warehouse has the same meaning as in subsection 2(1) of the Customs Act. (entrepôt d’attente)

sufferance warehouse licensee

sufferance warehouse licensee means a person licensed under the Customs Act to operate a sufferance warehouse. (exploitant agréé d’entrepôt d’attente)

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

• (b) in respect of a cannabis product or a vaping product, to consume, analyze or destroy the cannabis product or vaping product. (utilisation pour soi)

Tax Court

Tax Court means the Tax Court of Canada. (Cour de l’impôt)

THC

THC means Δ⁹-tetrahydrocannabinol ((6aR, 10aR)-6a, 7,8,10a-tetrahydro-6,6,9-trimethyl-3-pentyl-6H-dibenzo [b,d] pyran-1-ol). (THC)

THCA

THCA means delta-9-tetrahydrocannabinolic acid. (ATHC)

tobacco dealer

tobacco dealer means a person, other than a tobacco licensee, who purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act. (commerçant de tabac)

tobacco excise stamp

tobacco excise stamp means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5. (timbre d’accise de tabac)

tobacco licensee

tobacco licensee means a person who holds a tobacco licence issued under section 14. (titulaire de licence de tabac)

tobacco manufacturing equipment

tobacco manufacturing equipment means any machinery or equipment designed or modified specifically for the manufacture of a tobacco product. (matériel de fabrication du tabac)

tobacco marking

tobacco marking means prescribed information that is required under this Act to be printed on or affixed to a container of tobacco products that are not required under this Act to be stamped. (mention obligatoire)

tobacco product

tobacco product means manufactured tobacco, packaged raw leaf tobacco or cigars. (produit du tabac)

tobacco stick

tobacco stick means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed. If a tobacco stick exceeds 90 mm in length or 800 mg, each portion of 60 mm or less or each portion of 650 mg or less, respectively, is considered to be a separate stick. (bâtonnet de tabac)

total THC

total THC of a cannabis product means the total quantity of THC, in milligrams, that the cannabis product could yield, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. (THC total)

vaping device

vaping device means property (other than prescribed property) that is

• (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol;

• (b) a vaping pod or another part that may be used with a device referred to in paragraph (a); or

• (c) a prescribed property. (dispositif de vapotage)

vaping duty

vaping duty means a duty imposed under section 158.57. (droit sur le vapotage)

vaping excise stamp

vaping excise stamp means a stamp that is issued by the Minister under subsection 158.36(1) and that has not been cancelled under section 158.4. (timbre d’accise de vapotage)

vaping product

vaping product means

• (a) a vaping substance that is not contained within a vaping device; or

• (b) a vaping device that contains a vaping substance.

It does not include a cannabis product or a tobacco product. (produit de vapotage)

vaping product drug

vaping product drug means a vaping product (other than a prescribed vaping product) that is

• (a) a drug that has been assigned a drug identification number under the Food and Drug Regulations; or

• (b) a prescribed vaping product. (drogue de produit de vapotage)

vaping product licensee

vaping product licensee means a person that holds a vaping product licence issued under section 14. (titulaire de licence de produits de vapotage)

vaping product marking

vaping product marking means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. (mention obligatoire pour vapotage)

vaping substance

vaping substance means

• (a) a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol; or

• (b) a prescribed substance, material or thing.

It does not include a prescribed substance, material or thing. (substance de vapotage)

vegetative cannabis plant

vegetative cannabis plant means a cannabis plant, including a seedling, that has not yet produced reproductive structures, including flowers, fruits or seeds. (plante de cannabis à l’état végétatif)

viable seed

viable seed means a viable seed of a cannabis plant that is not an industrial hemp plant. (graine viable)

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

  • (i) an agricultural product other than grain,

  • (ii) a plant or plant product, other than grain, that is not an agricultural product, or

  • (iii) a product wholly or partially derived from an agricultural product or plant or plant product other than grain;

• (b) sake; and

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

wine licensee

wine licensee means a person who holds a wine licence issued under section 14. (titulaire de licence de vin)