Excise Act, 2001

Marginal note:Imposition — wine packaged in Canada

• 135 (1) Duty is imposed on wine that is packaged in Canada at the rates set out in Schedule 6.

• Marginal note:Wine produced for personal use and by small producers

  (2) Subsection (1) does not apply to wine that is

  • (a) produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada;

  • (a.1) produced and packaged by an individual for their personal use; or

  • (b) produced by a wine licensee and packaged by or on behalf of the licensee during a fiscal month in a particular fiscal year of the licensee if

    • (i) the total sales by the licensee of products that are subject to duty under subsection (1), or that would have been so subject to duty in the absence of this subsection, in the fiscal year ending immediately before the particular fiscal year did not exceed $50,000, and

    • (ii) the total sales by the licensee of those products during the particular fiscal year before the fiscal month did not exceed $50,000.

• Marginal note:Time of imposition

  (3) The duty is imposed at the time the wine is packaged. It is also payable at that time unless the wine is entered into an excise warehouse immediately after packaging.

• Marginal note:Payable by responsible person

  (4) The duty is payable by the person who is responsible for the wine immediately before it is packaged.

• Marginal note:Wine licensee ceases to be liable for duty

  (5) If an excise warehouse licensee becomes liable under section 140 for duty on the wine, the person required under subsection (4) to pay the duty ceases to be liable to pay it.