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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Assented to 2002-06-13

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

R.S., c. I-3Importation of Intoxicating Liquors Act

 Section 2 of the Importation of Intoxicating Liquors Act is amended by adding the following in alphabetical order:

“beer”

« bière »

“beer” has the same meaning as in section 4 of the Excise Act;

“bulk”

« en vrac »

“bulk” has the same meaning as in section 2 of the Excise Act, 2001;

“denature”

« dénaturation »

“denature” has the same meaning as in section 2 of the Excise Act, 2001;

“excise warehouse”

« entrepôt d’accise »

“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001;

“licensed distiller”

« distillateur agréé »

“licensed distiller” means a person who holds a spirits licence under section 14 of the Excise Act, 2001;

“packaged”

« emballé »

“packaged” has the same meaning as in section 2 of the Excise Act, 2001;

“spirits”

« spiritueux »

“spirits” has the same meaning as in section 2 of the Excise Act, 2001;

“wine”

« vin »

“wine” has the same meaning as in section 2 of the Excise Act, 2001.

Marginal note:1993, c. 44, s. 160(1)
  •  (1) Subsection 3(1.1) of the Act is replaced by the following:

    • Marginal note:Suspension of paragraph (2)(e)

      (1.1) The operation of paragraph (2)(e) is suspended during the period in which paragraph (2)(c) is in force.

  • Marginal note:1997, c. 36, s. 211; 1999, c. 17, s. 163

    (2) Paragraphs 3(2)(a) to (c) of the Act are replaced by the following:

    • (a) the carriage or transportation of intoxicating liquor into and through a province by the producer of the liquor or by a common carrier, if, during the time that the intoxicating liquor is being so carried or transported, its container is not opened or broken or any of the liquor drunk or used;

    • (b) the importation of intoxicating liquor into a province by any person who is a licensed distiller or who is duly licensed by the Government of Canada to carry on the business or trade of a brewer if the liquor

      • (i) is imported solely for the purpose of being used for blending with or flavouring the products of the business or trade of a distiller or brewer carried on by the person in the province, and

      • (ii) is kept while in the province

        • (A) in the case of spirits or wine, in accordance with the Excise Act, 2001 and the laws of the province, and

        • (B) in the case of beer, by the person in a place or warehouse that conforms in all respects to the requirements of the law governing those places or warehouses;

    • (c) the importation of bulk spirits into a province from a NAFTA country by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

      • (i) are entitled to the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

      • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

    • (d) the importation of bulk spirits into a province from Chile by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

      • (i) are entitled to the benefit of the Chile Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

      • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;

    • (e) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits

      • (i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and

      • (ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; or

    • (f) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits

      • (i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and

      • (ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.

  • Marginal note:1997, c. 14, s. 81(2)

    (3) Subsection 3(3) of the Act is repealed.

1992, c. 17Special Economic Measures Act

 Subsection 9(1) of the Special Economic Measures Act is replaced by the following:

Marginal note:Peace officers for the purposes of this Act

R.S., c. T-2Tax Court of Canada Act

Marginal note:1990, c. 45, s. 55

 Subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:

  • Definition of “amount in dispute”

    (2) For the purposes of this Act, the “amount in dispute” in an appeal means

    • (a) in the case of an appeal under the Excise Act, 2001,

      • (i) the amount of duty, refund or relief that is in issue in the appeal,

      • (ii) any interest under that Act that is in issue in the appeal, and

      • (iii) any amount of duty, refund or relief under that Act that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and

    • (b) in the case of an appeal under Part IX of the Excise Tax Act,

      • (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

      • (ii) any interest or penalty under that Part that is in issue in the appeal, and

      • (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.

Marginal note:1996, c. 23, s. 188
 

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