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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2020-09-09 and last amended on 2019-06-17. Previous Versions

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

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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