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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2024-05-28 and last amended on 2023-06-22. Previous Versions

PART VIDenatured Alcohol, Specially Denatured Alcohol and Wood Alcohol (continued)

Marginal note:Deodorizing, etc., of denatured alcohol

 Every person who deodorizes or clarifies, or attempts to deodorize or clarify, any denatured alcohol or specially denatured alcohol, whether by distillation, filtration or any other process, is guilty of an indictable offence and liable, for a first offence, to a fine not exceeding five hundred dollars, and for each subsequent offence to a fine not exceeding one thousand dollars.

  • R.S., c. E-12, s. 259

Marginal note:Using spirits containing methyl alcohol

 Every person who uses spirits containing methyl alcohol in any form in any pharmaceutical or medicinal preparation intended for internal use is liable to a fine not exceeding five hundred dollars.

  • R.S., c. E-12, s. 260
  • R.S., c. 15(1st Supp.), s. 45

Marginal note:Punishment for contravening provisions of the Act and regulations

 Except as otherwise provided in this Act, any person who holds in possession, sells, exchanges or delivers any alcohol, denatured alcohol, specially denatured alcohol or wood alcohol contrary to this Act, or any regulations made under this Act, is guilty of an indictable offence and is,

  • (a) for a first offence, liable to a fine of not more than one thousand dollars and not less than one hundred dollars or to imprisonment, with or without hard labour, for a term of not more than three months and not less than one month or to both fine and imprisonment, and, in default of payment of any fine imposed under this section, to a term of imprisonment of not more than six months and not less than three months, such term of imprisonment to be in addition to any imprisonment already imposed under this section, and

  • (b) for each subsequent offence, liable to a fine of not more than one thousand dollars and not less than two hundred dollars or to imprisonment, with hard labour, for a term of not more than twelve months and not less than three months, and, in default of payment of the fine, to a further term of imprisonment equal to that already imposed by the court for the subsequent offence,

and all such alcohol unlawfully held in possession, sold, exchanged or delivered, wherever found, and all horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting the alcohol, or in or on which the alcohol is found, shall be seized as forfeited to the Crown and shall be dealt with accordingly.

  • R.S., c. E-12, s. 261

Marginal note:Licence to manufacture denatured spirits

  •  (1) A special temporary licence to engage in the manufacture of denatured spirits may be granted by the Minister to any person who has complied with this Act, where

    • (a) denatured spirits manufactured under the licence are for use solely in experimentation and development of a fuel; and

    • (b) the denatured spirits and fuel referred to in paragraph (a) are for the licensee’s own use and not for sale or distribution.

  • Marginal note:Security

    (2) A person applying for a special temporary licence referred to in subsection (1) shall give security to Her Majesty in right of Canada, in the manner described in subsection (3), for an amount determined by the Minister that is not more than ten thousand dollars and not less than four thousand dollars.

  • Marginal note:Nature of security

    (3) The security referred to in subsection (2) shall be realizable against a bank or be by bond of an incorporated guarantee company authorized to do business in Canada, acceptable to the Minister, or by deposit of bonds or other securities of or guaranteed by the Government of Canada.

  • Marginal note:Form of bond

    (4) Where the security required by subsection (2) is by bond of an incorporated guarantee company, the bond shall be in a form approved by the Minister.

  • Marginal note:Realization of security

    (5) Security given by a person to Her Majesty in right of Canada pursuant to subsection (2) may be realized by Her Majesty if that person fails to comply with this section and sections 257 to 259 or the regulations.

  • 1980-81-82-83, c. 68, s. 76

Marginal note:Information to accompany application and compliance with regulations

  •  (1) A person applying for a special temporary licence referred to in subsection 256(1) shall, at the time the person applies for the licence, provide a complete description of the distilling process proposed to be used including diagrams indicating spirit lines, and any other supporting information the Minister may require, and shall comply with all ministerial regulations relating to equipment, premises, facilities and controls for the operation of the process and other operations related thereto.

  • Marginal note:Term of licence

    (2) A special temporary licence granted under subsection 256(1) shall be valid for one year or such lesser period stated in the licence as the Minister may determine, and at the end of the year or stated period, the licence shall be deemed to have expired.

  • Marginal note:Persons to whom licence not to be granted

    (3) A special temporary licence shall not be granted under subsection 256(1) to any person who has been convicted of an offence under this Act or under an Act of the legislature of a province respecting the manufacture and sale of intoxicating liquor or to any person to whom the Minister deems it inadvisable in the public interest to issue such a licence.

  • Marginal note:Section 245 not to apply

    (4) Section 245 does not apply to operations carried on pursuant to a special temporary licence granted under subsection 256(1) during the period for which the licence remains valid.

  • R.S., 1985, c. E-14, s. 257
  • 1999, c. 17, s. 144(E)

Marginal note:Duties of person to whom licence granted

  •  (1) A person to whom a special temporary licence has been granted under subsection 256(1) shall keep adequate books and records for the purposes of this Act, provide returns as and when required by this Act or the regulations and pay all duties, charges and penalties for which he may be liable under this Act or the regulations.

  • Marginal note:No liability for excise duty

    (2) A person to whom a special temporary licence has been granted under subsection 256(1) is not liable to pay excise duty on denatured spirits manufactured by him and used for the purpose described in that subsection.

  • 1980-81-82-83, c. 68, s. 76

Marginal note:Duty on expiration

  •  (1) On the expiration of a special temporary licence granted under subsection 256(1), the person thereby licensed shall cease all manufacturing operations authorized under the licence.

  • Marginal note:Idem

    (2) Within thirty days of the expiration of a special temporary licence granted under subsection 256(1), or such further period as the Minister may, in writing, allow,

    • (a) all spirits produced by the person thereby licensed, not including denatured spirits, shall be destroyed in accordance with ministerial regulations; and

    • (b) all stills, worms and other apparatus used in the manufacture of denatured spirits pursuant to the licence shall be transferred to a person authorized under this Act to possess that apparatus, or be destroyed in accordance with ministerial regulations.

  • Marginal note:Spirits and apparatus forfeited

    (3) Where a person possesses spirits manufactured by him pursuant to a special temporary licence granted under subsection 256(1) or any still, worm or other apparatus used in the manufacture of those spirits, otherwise than in accordance with this Act, the spirits or apparatus shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly.

  • R.S., 1985, c. E-14, s. 259
  • 1999, c. 17, s. 144(E)

Marginal note:Application of certain sections to denatured spirits

 Sections 248, 252, 253 and 255 shall be read and construed as applying to denatured spirits.

  • 1980-81-82-83, c. 68, s. 76
 

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