Regulations Respecting Excise Licences and Registrations

12 (1) The grounds for the cancellation of a licence or registration by the Minister are that the licensee or registrant

• (a) requests the Minister in writing to cancel the licence or registration;

• (b) is bankrupt;

• (c) ceases to meet the applicable requirements of section 2 or 3, as the case may be;

• (d) ceases to carry on the business for which the licence or registration was issued;

• (e) fails to comply with any Act of Parliament, other than the Act, or of the legislature of a province respecting the taxation of or controls on alcohol, tobacco products or vaping products, or any regulations made under it; or

• (f) acts to defraud Her Majesty.

(2) The Minister shall, before cancelling a licence or registration on any of the grounds referred to in paragraphs (1)(b) to (f), give the licensee or registrant 90 days notice of the proposed cancellation and provide them with all relevant information concerning those grounds.

(3) The licensee or registrant may, within 90 days after the day on which the notice referred to in subsection (2) is given, make representations to the Minister respecting the reasons why the licence or registration should not be cancelled.