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Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

349. Subsection 89(2) of the Act is replaced by the following:

  • Marginal note:Exception for tobacco products or designated goods

    (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products or designated goods.

Marginal note:2001, c. 16, s. 5(1)

350. Subsection 92(3) of the Act is replaced by the following:

  • Marginal note:Non-application to Canadian manufactured tobacco

    (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada.

351. Section 94 of the Act is replaced by the following:

Definition of “customs duties”

  • 94. (1) In sections 95 and 96, “customs duties” means customs duties imposed under Part 2, other than

    • (a) additional customs duties levied under sections 21.1 to 21.3;

    • (b) surtaxes imposed under section 53, 55, 60, 63, 68 or 78; or

    • (c) temporary duties imposed under any of sections 69 to 76.

  • Marginal note:For greater certainty

    (2) For greater certainty, in sections 95 and 96, “customs duties” does not include any duties or taxes levied or imposed on imported goods under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.

352. Subparagraph 99(a)(iii) of the Act is replaced by the following:

  • (iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax imposed under section 53, 55, 60, 63, 68 or 78, a temporary duty imposed under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

353. Subsection 106(1) of the Act is replaced by the following:

Marginal note:Temporary relief of certain duties and taxes

  • 106. (1) If an application for relief is made in the prescribed circumstances by a person of a prescribed class and in the prescribed form and manner, accompanied by prescribed documents and by security of a prescribed nature in an amount fixed by the Minister of National Revenue, relief shall be granted from the payment of the whole or the prescribed portion, as the case may be, of any duty imposed under sections 21.1 to 21.3 or the Excise Act, 2001 or of any excise taxes that, but for this section, would be payable in respect of prescribed goods that are imported and subsequently exported after being used in Canada only for a prescribed purpose.

  • 354. (1) Subsection 113(2) of the Act is replaced by the following:

    • Marginal note:No refund or drawback in respect of tobacco products

      (2) No refund or drawback of the duties imposed on tobacco products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.

  • (2) Paragraph 113(4)(a) of the Act is replaced by the following:

    • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or the Special Import Measures Act, a surtax levied under section 53, 55, 60, 63, 68 or 78, a temporary duty levied under any of sections 69 to 76, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

  • (3) Subsection 113(5) of the Act is replaced by the following:

    • Marginal note:Designated goods

      (5) Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.

355. Tariff item Nos. 2204.10.00, 2204.21.40, 2204.29.40, 2204.30.00, 2206.00.30, 2206.00.40, 2206.00.91, 2206.00.92 and 2208.90.91 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

356. The Description of Goods of tariff item No. 2206.00.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Sparkling” with a reference to “Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol”.

357. The Description of Goods of tariff item No. 2207.20.11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Specially denatured alcohol, within the meaning of the Excise Act, 2001

358. The Description of Goods of tariff item No. 2208.90.98 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other, packaged, of an alcoholic strength by volume not exceeding 7%359.

359. The Description of Goods of tariff item No. 2208.90.99 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other

360. Note 4 to Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

361. The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “sections 21 and 22 of this Act” with a reference to “sections 21.1 to 22 of this Act”.

362. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 7 to this Act.

R.S., c. E-14Excise Act

363. The Excise Act is amended by adding the following after section 1:

APPLICATION

Marginal note:Non-application of Act

  • 1.1 (1) Despite anything in this Act, on the coming into force of Parts 3 and 4 of the Excise Act, 2001, this Act ceases to apply in respect of

    • (a) the manufacture of any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2); and

    • (b) the handling of, or the dealing with, anything that is or relates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.

  • Meaning of “beer” and “malt liquor”

    (2) In subsection (1), “beer” and “malt liquor” have the meaning assigned by section 4.

364. The definition “beer” or “malt liquor” in section 4 of the Act is replaced by the following:

“beer” or “malt liquor”

« bière »ou« liqueur de malt »

“beer” or “malt liquor” means all fermented liquor brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation, but does not include wine as defined in section 2 of the Excise Act, 2001;

365. Section 176 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Exception

    (3) Subsection (1) does not apply to a person who is licensed as a spirits licensee under section 14 of the Excise Act, 2001 and who produces beer solely for the purpose of distilling the beer.

R.S., c. E-15Excise Tax Act

Marginal note:1993, c. 25, s. 54; 1994, c. 29, s. 1(1)

366. The definitions “accredited representative”, “cigar”, “cigarette”, “manufactured tobacco” and “tobacco stick” in subsection 2(1) of the Excise Tax Act are repealed.

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