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Special Services (Excise) Regulations (SOR/87-689)

Regulations are current to 2021-06-03

Special Services (Excise) Regulations

SOR/87-689

EXCISE ACT

Registration 1987-12-03

Regulations Respecting Special Excise Services

P.C. 1987-2413 1987-12-03

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 125(a)Footnote * of the Excise Act, is pleased hereby to make the annexed Regulations respecting special excise services.

Short Title

 These Regulations may be cited as the Special Services (Excise) Regulations.

Interpretation

 In these Regulations,

Act

Act means the Excise Act; (Loi)

authorized hours

authorized hours means the period between 0800 and 1700 hours, excluding one hour for a meal break, during any day other than a Saturday or a holiday. (heures autorisées)

  • SOR/90-792, s. 1

Special Services

  •  (1) Subject to subsection (2), the following services performed by an officer at the request of a person in charge of goods subject to excise shall be special services:

    • (a) any service performed outside authorized hours on the premises of a distiller, brewer, tobacco manufacturer, tobacco packer or a person holding a special temporary licence granted pursuant to subsection 262(1) of the Act;

    • (b) any service performed at any time at a place other than the premises referred to in paragraph (a); or

    • (c) any service performed at any time at a bonded manufactory or a bonding warehouse.

  • (2) The supervision by an officer during authorized hours of the stock-taking of inventory, as required by subsection 32(2) of the Act, is not a special service.

Special Services Charges

  •  (1) Every person for whom a special service is performed by an officer shall pay, for the performance of that service,

    • (a) $54 for the first two hours or portion thereof spent in the performance of that service; and

    • (b) $27 for each additional hour or portion thereof spent in the performance of that service.

  • (2) Any meal or rest breaks taken by an officer during the performance of a special service shall not be included in the calculation of the time spent by the officer in the performance of the service.

  • (3) Where more than one officer is required to perform a special service, the chargeable time in respect of that service shall be the aggregate of the time spent by all the officers in the performance of that service.

Transportation, Accommodation and Meals

[SOR/90-792, s. 2(F)]
  •  (1) Where a person requesting a special service does not provide transportation and an officer is required to use a personal conveyance, the person requesting the service shall pay, in respect of the use of the personal conveyance, the greater of

    • (a) an amount based on the rates applicable as of October 1, 1990 authorized by the Treasury Board for the use of personal conveyances by public servants, and

    • (b) $5.

  • (2) Where a person requesting a special service does not provide accommodation or meals and an officer is required to otherwise obtain accommodation or meals, the person requesting the special service shall pay, in respect of the accommodation or meals, an amount based on the rates applicable as of October 1, 1990 authorized by the Treasury Board to public servants for accommodation or meals.

  • SOR/90-792, s. 3
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