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Excise Act, 2001

Version of section 14 from 2007-06-22 to 2018-06-20:


Marginal note:Issuance

  •  (1) Subject to the regulations, on application, the Minister may issue to a person

    • (a) a spirits licence, authorizing the person to produce or package spirits;

    • (b) a wine licence, authorizing the person to produce or package wine;

    • (c) a user’s licence, authorizing the person to use bulk alcohol, non-duty-paid packaged alcohol or a restricted formulation;

    • (d) a tobacco licence, authorizing the person to manufacture tobacco products; or

    • (e) a tobacco dealer’s licence, authorizing the person to carry on the activity of a tobacco dealer.

  • Marginal note:Deemed packaging excluded

    (2) A person is not entitled to a licence under paragraph (1)(a) or (b) by reason only of having been deemed to have packaged alcohol under section 77 or 82.

  • Marginal note:Production excluded

    (3) A person is not entitled to a licence under paragraph (1)(a) by reason only of

    • (a) having been deemed to have produced spirits under section 131.2; or

    • (b) having produced spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.

  • Marginal note:Issuance of a wine licence

    (4) Subject to the regulations, on application by a person who is the holder of a spirits licence and a user’s licence, the Minister may issue to the person a wine licence, authorizing the person to fortify wine.

  • 2002, c. 22, s. 14
  • 2007, c. 18, s. 68
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