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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2019-08-28 and last amended on 2019-06-17. Previous Versions

PART IGeneral (continued)

Recovery of Duties and Penalties (continued)

Marginal note:Who may try offence

 Where a prosecution in respect of an offence against this Act is brought before a provincial court judge, or before any two justices of the peace, no other justice of the peace shall sit or take part therein, except that in any city or district in which there is more than one provincial court judge, the prosecution may be tried before any one of the provincial court judges.

  • R.S., 1985, c. E-14, s. 121
  • R.S., 1985, c. 27 (1st Supp.), s. 203

Marginal note:Limitation of time for prosecution

 Any information or complaint with respect to any offence against this Act or any other law relating to excise may, whenever the prosecution, suit or proceeding in respect of the offence is instituted under the provisions of the Criminal Code relating to summary convictions, be laid or made within two years after the time when the matter of the information or complaint arose.

  • R.S., c. E-12, s. 120

Marginal note:Voluntary forfeiture of goods or payment of penalty

 Where any article or thing is voluntarily given up or abandoned by the owner thereof to any collector as forfeited under this Act, or any sum of money is voluntarily paid to that collector as the amount of a penalty incurred under this Act, the article or thing may be dealt with as if lawfully condemned and the sum of money as if lawfully recovered.

  • R.S., c. E-12, s. 121

Marginal note:Seizures made under error

 Where in any case it appears to the Minister that a seizure has been made through an error in judgment by an officer and that the retention of the seized property would result unfairly in pecuniary loss to the person from whom the property was seized, the seizure may be released by the Minister without reference of the matter to the Governor in Council.

  • R.S., c. E-12, s. 122

Appropriation of Penalties and Forfeitures

Marginal note:Penalties belong to Crown

  •  (1) Subject to this section, all penalties and forfeitures under this Act belong to Her Majesty.

  • Marginal note:Division among persons seizing

    (2) The proceeds of any penalties and forfeitures under this Act may, under such regulations as the Governor in Council may prescribe in that behalf, be distributed in whole or in part and may be divided between and paid to any officer and any person giving information or otherwise aiding in effecting a seizure resulting in the penalties or forfeitures.

  • Marginal note:Regulations

    (3) The Governor in Council may by regulation prescribe the manner in which the proceeds of penalties and forfeitures under this Act shall be distributed and may provide for payment of awards forthwith after seizure of goods or the preferring of charges where goods are not seized, based on the value of the goods seized, the amount of excise duty evaded or the penalties imposable on any person guilty of any contravention of this Act, as the case may be, and not dependent on forfeiture or the proceeds of forfeiture.

  • Marginal note:Remission

    (4) Nothing in this section shall be construed to limit or affect any power vested in the Governor in Council by this Act or any other law with regard to the remission of penalties or forfeitures.

  • R.S., c. E-12, s. 123

Marginal note:Penalties belong to C.R.F.

 All sums of money paid or recovered for any penalty or forfeiture under this Act, or any part thereof belonging to Her Majesty, shall be paid to the collector at the port within the jurisdiction of which the offence is committed or to the Commissioner of the Royal Canadian Mounted Police, or any officer commanding a Division of the Royal Canadian Mounted Police, for deposit in either case to the credit of the Receiver General, and shall form part of the Consolidated Revenue Fund.

  • R.S., 1985, c. E-14, s. 126
  • 1999, c. 17, s. 142(E)

 [Repealed, 2001, c. 32, s. 64]

Regulations

Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) prescribing what shall be special excise services for the performance of which charges shall be payable to Her Majesty, and prescribing those charges; and

  • (b) prescribing anything that by this Act is to be prescribed by the regulations.

  • R.S., c. E-12, s. 125
  • R.S., c. 15(1st Supp.), s. 13

Marginal note:Ministerial regulations

 The Minister may make regulations for the purposes of any provision of this Act that provides for ministerial regulations.

  • R.S., 1985, c. 15 (1st Supp.), s. 50
  • 1993, c. 25, s. 39(F)
  • 1999, c. 17, s. 144(E)

Marginal note:Drawbacks on export

 The Governor in Council may, under regulations made for that purpose, allow on the exportation in bond of goods manufactured from, or a product or result of the process of manufacture of, articles subjected to a duty of excise, and on which the duty of excise has been paid, a drawback equal to the duty so paid, with such deduction therefrom as is provided in the regulations.

  • R.S., c. E-12, s. 126

PART IIDistilleries

Interpretation

Marginal note:Provisions additional to Part I

 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to distilleries and their products.

  • R.S., c. E-12, s. 128

Licences

Marginal note:Licences to distillers

  •  (1) A licence to carry on the trade or business of a distiller may, with the approval of the district inspector of the district or excise division in which the trade or business is to be carried on, be granted to any person who has complied with the requirements of this Act if that person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in right of Canada in an amount determined by the Minister that is not less than two hundred thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond.

  • Marginal note:Conditions of bond

    (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever.

  • R.S., c. E-12, s. 129
  • R.S., c. 15(1st Supp.), s. 14

Marginal note:Application for licence for chemical still

 An application for a licence to import, manufacture, possess and use the chemical stills mentioned in the application shall contain a full and exact description of the stills and of the capacity of each, of the purposes to which they are to be applied and of the place in which they are to be used.

  • R.S., c. E-12, s. 130

Marginal note:Conditions of licence for chemical still

  •  (1) A licence to import, manufacture, possess and use chemical stills may be granted to any person who has complied with the provisions of this Act, if

    • (a) the person about to import or make any still, worm, rectifying or other apparatus suitable for the manufacture of spirits or for the rectification of spirits, before the importation or making is commenced, reports in writing to the nearest collector his intention in relation thereto, stating the number of stills, worms, rectifying or other apparatus or part thereof, suitable for the manufacture of spirits or for the rectification of spirits, to be imported or about to be manufactured, showing, with reference to each

      • (i) the capacity of the apparatus or parts thereof,

      • (ii) the name and residence of the person for whom the apparatus or part thereof is to be imported or made,

      • (iii) the time at which every apparatus or part thereof is to be imported or made,

      • (iv) the date at which the apparatus or part thereof is to be removed from the place where it is to be manufactured, and

      • (v) the material of which the apparatus is or is to be made;

    • (b) the granting of the licence has been approved by the district inspector and authorized by the Minister, and all the apparatus connected therewith is so made and arranged, and the whole so situated with respect to the location and nature of the building in which it is placed, as to all of which the Minister shall be the sole judge, that the stills and apparatus may be kept under such supervision by an officer as will prevent their fraudulent use; and

    • (c) the person has, before the licence is issued, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of one thousand dollars.

  • Marginal note:Conditions of bond

    (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts and the payment of all duties and penalties that the person to whom the licence is granted becomes liable to render or pay under this Act, and on the person complying with the requirements thereof, with regard to the accounts, duties and penalties, as well as to all other matters and things whatever.

  • R.S., c. E-12, s. 131
 
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