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Excise Act (R.S.C., 1985, c. E-14)

Full Document:  

Act current to 2019-08-15 and last amended on 2019-06-17. Previous Versions

PART IIDistilleries (continued)

Bonding and Warehousing

Marginal note:Entering for warehousing, warehousing and ex-warehousing

  •  (1) All spirits produced, brought into or removed from a distillery shall be warehoused, entered for warehouse or ex-warehoused in such manner and put up in such packages or quantities as may be prescribed by ministerial regulations.

  • Marginal note:Regulations

    (2) The Governor in Council may make regulations governing the redistillation, distillery stock operations, vatting, blending, racking, rewarehousing, reducing and handling of spirits in warehouse or in transit from one warehouse to another.

  • R.S., 1985, c. E-14, s. 150
  • 1999, c. 17, s. 144(E)

Marginal note:Equivalent how determined

 The Governor in Council may, by regulation, fix the quantity or the mode of determining the quantity of spirits that shall be held to be equivalent to any assigned mass of molasses.

  • R.S., c. E-12, s. 150
  • 1980-81-82-83, c. 68, s. 60

Marginal note:Stowage of casks

 All casks of spirits shall be arranged and stowed in the warehouse so that access may be easily had to each cask, and so that the marks and numbers thereon may be conveniently read or ascertained.

  • R.S., c. E-12, s. 151

Marginal note:No refund of duties except under regulations

 The duty paid on spirits taken out of warehouse for consumption, or that have gone directly into consumption, shall not be refunded by way of drawback, or otherwise on the exportation of those spirits out of Canada, unless when specially permitted by regulation made by the Governor in Council in that behalf.

  • R.S., c. E-12, s. 152

Marginal note:Bottling of spirits in bond

 The Governor in Council may make regulations authorizing the bottling of spirits in bond at any licensed distillery and the removal therefrom of those spirits after being so bottled.

  • R.S., c. E-12, s. 153
  • R.S., c. 15(1st Supp.), s. 22

Marginal note:Labels on bottles

 Subject to the Trademarks Act and the Food and Drugs Act, no person shall attach to any bottle, flask or other package of spirits any label, stamp or other device containing any statement or information other than the name of the spirits and the name of the bottler and his place of residence, unless the form and wording thereof have first been approved by the Minister.

  • R.S., 1985, c. E-14, s. 155
  • 2014, c. 20, s. 366(E)

Permits

Marginal note:Removal of spirits from distillery

 No spirits shall be removed from any distillery, or from any warehouse in which they have been bonded or stored, until a permit for that removal has been granted in such form and by such authority as the Governor in Council, from time to time, directs and determines.

  • R.S., c. E-12, s. 155
  • R.S., c. 15(1st Supp.), s. 23

Marginal note:Officer may examine packages being removed

  •  (1) Any officer, or any constable or peace officer, having general authority therefor from any superior officer, may stop and detain any person or vehicle carrying packages of any kind believed by him to contain spirits, and may examine those packages and require the production of a permit authorizing the removal thereof.

  • Marginal note:Permit to be endorsed

    (2) If the permit required by subsection (1) is produced, the officer shall endorse the time and place of examination thereon.

  • Marginal note:Detention if no permit

    (3) If the permit required by subsection (1) is not produced and the packages are found to contain spirits, the packages may, with their contents, be detained until evidence to the satisfaction of the officer is adduced that the spirits were being lawfully removed and that the duty thereon had been paid.

  • R.S., c. E-12, s. 156

Offences and Punishment

Marginal note:Exercising any business of distilling without licence

  •  (1) Every person who, without having a licence under this Act then in force,

    • (a) distils or rectifies any spirits, or makes or ferments any beer, wash or wort,

    • (b) assists in distilling or rectifying any spirits, or in making or fermenting any beer, wash or wort, in any unlicensed place,

    • (c) imports, makes, commences to make, sells, offers for sale or delivers any still, worm, rectifying or other apparatus suitable for the manufacture of spirits or for the rectification of spirits, or any part of the apparatus,

    • (d) completely or partially sets up or assists in setting up, prepares or partially prepares for working, any such still, worm, rectifying or other apparatus,

    • (e) has in his possession, in any place, any such still, worm, rectifying or other apparatus, or any part or parts thereof, or any beer, wash or wort suitable for the manufacture of spirits, except in cases of duly registered chemical stills as provided for in this Act, or in whose place or on whose premises those things are found,

    • (f) conceals or keeps, or allows or suffers to be concealed, or kept, in any place or premises owned or controlled by him, any such still, worm, rectifying or other apparatus, or part thereof, or any beer, wash or wort suitable for the manufacture of spirits, or

    • (g) conceals by removing, or removes, or assists in concealing by removing or otherwise, any such still, worm, rectifying or other apparatus, or part thereof, or any beer, wash or wort suitable for the manufacture of spirits,

    is guilty of an indictable offence and liable to

    • (h) a fine of not more than ten thousand dollars and not less than five hundred dollars,

    • (i) imprisonment for a term not exceeding twelve months, or

    • (j) both fine and imprisonment

    and, in default of payment of a fine imposed under paragraph (h) or (j), to imprisonment for a term not exceeding twelve months in addition to the imprisonment, if any, imposed under paragraph (i) or (j).

  • Marginal note:Apparatus to be seized

    (2) All stills, worms, fermenting-tuns, rectifying or other apparatus suitable for the manufacture of spirits, or for the rectification of spirits, or parts thereof, and all beer, wash, wort or spirits that are found in the possession of any unlicensed person, or in any unlicensed place, shall be forfeited to the Crown, and shall be seized by any officer, and may either be destroyed when and where found or removed to a place of safe-keeping in the discretion of the seizing officer.

  • Marginal note:Exception

    (3) Nothing in this section applies to anyone duly licensed to carry on the trade or business of a distiller or the trade or business of rectifying spirits.

  • R.S., c. E-12, s. 158
  • R.S., c. 15(1st Supp.), s. 25
  • 1980-81-82-83, c. 68, s. 61

Marginal note:Additional punishment

 Every person who has been convicted of an offence under section 158 or adjudged liable to the punishment therein provided shall in addition to that punishment forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by him under this Act.

  • R.S., c. E-12, s. 159

Marginal note:Apparatus perforated or plugged

  •  (1) Where in any distillery there is at any time found a vessel that may be used for containing any of the products resulting from distillation before the quantity of the products is determined and an account taken thereof, in which there is any perforation, hole or aperture, other than such as is necessary for the lawful use of the vessel, or in contravention of this Act, the distiller in whose distillery the vessel so perforated is found, although the holes or apertures or perforations have been plugged or stopped, shall incur a penalty of five hundred dollars, and the vessel, with its contents, together with all the stock of spirits or grain in the distillery at the time the unlawful perforation is discovered, shall be forfeited to the Crown and dealt with accordingly.

  • Marginal note:Exception

    (2) A hole or perforation accidentally made may with the permission of the Minister be repaired under the supervision of an officer.

  • R.S., c. E-12, s. 160

Marginal note:Removing spirits

  •  (1) Spirits removed from any distillery or warehouse in which they have been bonded or stored before a permit for that removal has been granted as required by section 156 shall be forfeited to the Crown and shall be seized and detained by any officer and dealt with accordingly.

  • Marginal note:Package detained

    (2) Where any package containing spirits has been detained by any officer by reason of the package being carried by any person or vehicle without a permit and if within thirty days after the detention thereof evidence is not adduced to the satisfaction of the officer that the spirits were being lawfully removed and that the duty thereon had been paid, the package and spirits so detained shall be forfeited to the Crown and dealt with accordingly.

  • R.S., c. E-12, s. 161
 
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