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Excise Act, 2001

Version of section 145 from 2003-01-01 to 2007-06-21:


Marginal note:Duty not payable — bulk alcohol

  •  (1) Duty is not payable on bulk alcohol

    • (a) taken for analysis by an alcohol licensee or a licensed user in a manner approved by the Minister;

    • (b) destroyed by an alcohol licensee or a licensed user in a manner approved by the Minister; or

    • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.

  • Marginal note:Duty not payable — packaged alcohol

    (2) Duty is not payable on non-duty-paid packaged alcohol

    • (a) taken for analysis by an excise warehouse licensee or a licensed user in a manner approved by the Minister;

    • (b) destroyed by an excise warehouse licensee or a licensed user in a manner approved by the Minister; or

    • (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister.

  • Marginal note:No duty payable — alcohol taken for analysis or destroyed

    (3) Duty is not payable on bulk alcohol or non-duty-paid packaged alcohol that is taken for analysis or destroyed by the Minister.


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