Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Duty on expiration

• 259 (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.

Marginal note:Application of certain sections to denatured spirits

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