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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2019-08-28 and last amended on 2019-06-17. Previous Versions

PART VTobacco and Cigars and Manufacturers Thereof (continued)

Offences and Punishment (continued)

 [Repealed, 1993, c. 25, s. 52]

PART VIDenatured Alcohol, Specially Denatured Alcohol and Wood Alcohol

Marginal note:Definitions

 In this Part, and in any regulation made under this Part,

denatured alcohol

denatured alcohol means alcohol in suitable admixture with such denaturants as to render it in the judgment of the Minister non-potable and to prevent recovery of the ethyl alcohol; (alcool dénaturé)

denatured spirits

denatured spirits means spirits in suitable admixture with such denaturants as to render them in the opinion of the Minister non-potable and to prevent recovery of the ethyl alcohol; (eau-de-vie dénaturée)

regulation

regulation means a regulation made under this Part; (règlement)

specially denatured alcohol

specially denatured alcohol means alcohol in suitable admixture with such special denaturants as have been approved by the Minister; (alcool spécialement dénaturé)

wood alcohol

wood alcohol means any volatile liquid, whether obtained by the destructive distillation of wood or otherwise, the chief constituent of which is methyl alcohol and which contains not more than twenty-five per cent by weight of acetone. (alcool méthylique)

  • R.S., c. E-12, s. 249
  • 1980-81-82-83, c. 68, s. 75

Marginal note:Exemption from duty

 Denatured alcohol and specially denatured alcohol that are intended for use in the arts and industries, or for fuel, light or power, or for any mechanical purpose, may be manufactured in Canada free from excise duty.

  • R.S., c. E-12, s. 250

Marginal note:Alcohol made and treated in distilleries

 Except as provided in this Act, no alcohol shall be manufactured, denatured or recovered in Canada, except in distilleries thereto licensed, and it is further declared that this section refers to and is binding on Her Majesty whether in right of Canada or any province.

  • R.S., c. E-12, s. 251

Marginal note:Denatured alcohol

  •  (1) Denatured alcohol shall be sold, delivered and transported without restriction to dealers, manufacturers and other persons.

  • Marginal note:Specially denatured alcohol

    (2) Specially denatured alcohol shall be imported, manufactured or sold only under such conditions as the Minister may by regulation prescribe.

  • Marginal note:Sale or delivery to manufacturer or dealer

    (2.1) Specially denatured alcohol shall not be sold or delivered to a manufacturer or dealer unless it is sold or delivered to the manufacturer or dealer, as the case may be,

    • (a) under a ministerial permit; and

    • (b) for a use in respect of which denatured alcohol would be unsuitable.

  • Marginal note:None for beverage purposes

    (3) No alcohol shall be manufactured or sold under this Part for beverage purposes.

  • R.S., 1985, c. E-14, s. 246
  • 1999, c. 17, s. 143(E)
  • 2000, c. 30, s. 169

Marginal note:Restriction on use of recovered alcohol

 The recovery of alcohol after it has been used for industrial purposes and its redistillation and purification shall only be done on the premises in which the alcohol was used or at a duly licensed distillery, and all alcohol recovered on those premises must be used in the same manufacturing establishment in which it was originally used.

  • R.S., c. E-12, s. 253

Marginal note:Labels on containers of methyl-hydrate or denatured alcohol

 All vessels containing wood alcohol or denatured alcohol, the labelling of which is not regulated by any regulations made under the Hazardous Products Act, shall be labelled in accordance with regulations prescribed under this Act for the purpose of ensuring that the contents of the vessels are clearly identified as a poison.

  • R.S., c. E-12, s. 254
  • R.S., c. 15(1st Supp.), s. 43

Marginal note:Licence necessary

 No person who has not been licensed as provided in this Act shall carry on the business of the manufacture of wood alcohol.

  • R.S., c. E-12, s. 255

Marginal note:Conditions of licence

  •  (1) A licence to carry on the business of the manufacture of wood alcohol may be granted to any person who has complied with this Act, if the granting of the licence has been approved by the district inspector and authorized by the Minister, and the person has, jointly with a guarantee company, approved by the Minister, entered into a bond to Her Majesty in the sum of four thousand dollars.

  • Marginal note:Conditions of bond

    (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning.

  • R.S., c. E-12, s. 256

Marginal note:Fee for licence

 A person to whom a licence for the manufacture of wood alcohol is granted shall pay to the collector of the district or excise division in which he proposes to carry on the manufacturing of wood alcohol a licence fee prescribed by the regulations.

  • R.S., c. E-12, s. 257
  • R.S., c. 15(1st Supp.), s. 44

Marginal note:Application of certain provisions to manufacture methyl-hydrate

 All the provisions of this Act respecting bonded manufacturers, licences and the obligations of persons holding them, the keeping of books or accounts, and the making of returns, in so far as applied by ministerial regulations, and all provisions respecting penalties, in so far as applicable, have full force and effect with respect to the manufacture of wood alcohol, the manufacture, denaturing, special denaturing and recovery of alcohol, and the persons licensed as provided in this Act, as if those provisions had been enacted with special reference to the manufacture, denaturing, special denaturing and recovery of alcohol and the issue of licences for the manufacturers.

  • R.S., 1985, c. E-14, s. 252
  • 1999, c. 17, s. 144(E)

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
 
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