Excise Act, 2001
Marginal note:Duty payable on unaccounted packaged wine
(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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