Marginal note:Certificate of analysis

302. An analyst who has analysed or examined a thing or a sample of it under this Act may issue a certificate or report setting out the results of the analysis or examination.

Marginal note:Certificate or report of analyst as proof

• 303. (1) Subject to subsections (2) and (3), a certificate or report purporting to be signed by an analyst stating that the analyst has analysed or examined anything to which this Act applies and stating the results of the analysis or examination is admissible in evidence in a prosecution for an offence under this Act without proof of the signature or official character of the person appearing to have signed the certificate or report.

• Marginal note:Notice

  (2) The certificate or report may not be received in evidence unless the party intending to produce it has, before the trial, given the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate or report.

• Marginal note:Attendance of analyst

  (3) The party against whom the certificate or report is produced may, with leave of the court, require the attendance of the analyst for the purpose of cross-examination.

PART 7REGULATIONS

Marginal note:Regulations — Governor in Council

• 304. (1) The Governor in Council may make regulations

  • (a) respecting any requirements and conditions that must be met by a person to be issued or to hold a licence or a registration;

  • (b) respecting the activities that a licensee or registrant may carry on and the premises where those activities may be carried on;

  • (c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;

  • (d) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of licences and registrations;

  • (e) prescribing facilities, equipment and personnel that must be provided by a licensee or registrant at the premises specified by the Minister under subsection 23(3);

  • (f) respecting the information to be provided on tobacco products and packaged alcohol and containers of tobacco products and packaged alcohol;

  • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (h) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

  • (i) respecting the entry and removal of tobacco products or alcohol from an excise warehouse or a special excise warehouse;

  • (j) prescribing the fees to be paid for the examination or re-examination of instruments under section 148 and for any other service or anything provided by the Minister in relation to that section;

  • (k) prescribing the fees or the manner of determining any fees to be paid for a licence or registration;

  • (l) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;

  • (m) requiring any person to provide the Minister with the person’s Social Insurance Number;

  • (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco or specially denatured alcohol seized under section 260;

  • (o) prescribing any matter or thing that by this Act is to be or may be prescribed; and

  • (p) generally to carry out the purposes and provisions of this Act.

• Marginal note:Effect

  (2) A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

  • (a) has a relieving effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

  • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

  • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Transitional Provisions

Meaning of “implementation date”

305. In sections 306 to 320, “implementation date” means the day on which Parts 3 and 4 come into force.

Marginal note:Transitional treatment of duties on packaged spirits

306. The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

• (a) as of that day, the duty is relieved;

• (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

• (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

• (d) in the case of any other packaged spirits, this Act applies in respect of them as though

  • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

  • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

Marginal note:Transitional treatment of duties on bulk spirits

• 307. (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

  • (a) as of that day, the duty is relieved;

  • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

  • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

  • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

• Marginal note:Transitional treatment of bulk spirits imported for bottling or blending

  (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

  • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

  • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

  • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

Marginal note:Transitional treatment of excise taxes on wine

308. The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:

• (a) as of that day, the tax is relieved;

• (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;

• (c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;

• (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day

  • (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or

  • (ii) in any other case, by the person having possession of it immediately before that day; and

• (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though

  • (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and

  • (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.