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Excise Act, 2001

Version of section 138 from 2007-06-22 to 2020-10-05:


Marginal note:Duty payable on unaccounted packaged wine

  •  (1) Duty is payable on non-duty-paid packaged wine that has been received by an excise warehouse licensee or a licensed user but that cannot be accounted for by the licensee or user

    • (a) as being in the excise warehouse of the licensee or the specified premises of the user;

    • (a.1) in the case of packaged wine described by subsection 136(2), as being in a store described by that subsection;

    • (b) as having been removed, used or destroyed in accordance with this Act; or

    • (c) as having been lost in prescribed circumstances, if the licensee or user fulfills any prescribed conditions.

  • Marginal note:When duty payable

    (2) Duty is payable by the licensee or user at the time the wine cannot be accounted for.

  • 2002, c. 22, s. 138
  • 2007, c. 18, s. 102
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