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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

Interpretation (continued)

General (continued)

Marginal note:Associated persons

  •  (1) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.

  • Marginal note:Corporations controlled by same person or group

    (2) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others.

  • Marginal note:Partnership or trust

    (3) For the purposes of this Act, a person is associated with

    • (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and

    • (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.

  • Marginal note:Association with third person

    (4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.

  • 2007, c. 2, s. 59

Marginal note:Exception

 If a corporation that is a licensed brewer would otherwise be related to another corporation that is also a licensed brewer by reason that the corporations are controlled by individuals connected by blood relationship, marriage or common-law partnership or adoption, the corporations are deemed not to be related for the purposes of section 170.1 if it is established that they deal with each other at arm’s length.

  • 2007, c. 2, s. 59

Distilleries

Marginal note:Definitions

  •  (1) In this Act,

    alcohol

    alcohol, ethyl alcohol and spirits mean any material or substance, whether in liquid or any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH); (alcool, alcool éthylique ou eau-de-vie)

    beer

    beer, wash or wort, as applied to distilleries, means all liquor made in whole or in part from grain, malt or other saccharine matter, whether or not the liquor is fermented or unfermented; (bière, moût fermenté ou moût)

    Canadian brandy

    Canadian brandy means spirits distilled exclusively from the juices of native fruits, without the addition of sugar or other saccharine matter; (brandy canadien)

    chemical still

    chemical still means any distilling apparatus that is kept and used by any person for the sole purpose of distilling water or reclaiming alcohol previously used in or for the preparation or manufacture of chemical, medicinal or pharmaceutical preparations, or that is used for scientific or industrial purposes, and not used for the manufacture or distillation of spirits, of which use in every case the Minister shall be the sole judge; (alambic de chimiste)

    closed spirit-receiver

    closed spirit-receiver means the vessel or vessels into which the spirit is conveyed for measurement; (récipient d’eau-de-vie fermé)

    distiller

    distiller means any person who conducts, works, occupies or carries on any distillery, who rectifies any spirits by any process whatever, either by himself or his agent, or who has in his possession, complete or partially completed, or who imports, makes or manufactures, in whole or in part, any still, worm, rectifying or other apparatus suitable for the manufacture of spirits, and everyone who makes or keeps beer or wash prepared, in preparation or fit for distilling, or low wines or faints, or who has in his possession or use a still or rectifying apparatus, shall be deemed to be a distiller; (distillateur)

    distillery

    distillery means any place or premises where

    • (a) any process of fermentation for the production of wash is carried on,

    • (b) any wash is kept or produced for the purpose of distillation,

    • (c) any mash-tub, fermenting-tun, worm or still for the distillation of spirits is set up or used,

    • (d) any process of distillation whatever of spirits is carried on,

    • (e) any process of rectification of spirits, either by re-distillation or filtration, or other process is carried on,

    • (f) any spirits are manufactured or produced from any substance whatever, by any process whatever, or

    • (g) any still, rectifier or other apparatus, suitable for the manufacture of spirits, is in whole or in part manufactured, made or kept,

    and every office, workshop, warehouse, granary, fermenting-room, mash-house, still-room, rectifying-house, vault, cellar, shed, yard or other place owned or occupied by or on behalf of, or for the use of, any distiller, or in which any part of his business as such is transacted, where any grain, matter, material or apparatus suitable for or adapted to the production of spirits, or that is or is to be used in the production or rectification of spirits, is kept or stored, where any of the products of the distillery are kept or stored or where any process of manufacture is carried on, shall be held to be included in and to form part of the distillery to which it is attached or appurtenant; (distillerie)

    rectifier

    rectifier means any pipe, vessel or still into which the spirit is conveyed for the purpose of rectification by re-distillation, filtration or any other process; (rectificateur)

    rectifying spirits

    rectifying spirits means the process of refining spirits by re-distillation, filtration or any other process; (rectification d’eau-de-vie)

    still

    still means any distilling apparatus whatever adapted or adaptable to the distillation of spirits; (alambic)

    worm

    worm means any pipe, condenser or other equipment used or intended to be used for the condensation of spirit vapour. (serpentin)

  • Marginal note:Working of a distillery

    (2) Any use made of any still, worm, mash-tub or fermenting-tun, rectifying or other apparatus suitable for the manufacture of wash, beer or spirits, for the distillation or rectification of any spirits or for fermenting any beer or wash, or the making or commencing to make, or the importation of, any such still, worm, mash-tub, fermenting-tun, rectifying or other apparatus, shall be deemed to be a working of a distillery and acting as a distiller within the meaning of this Act.

  • R.S., c. E-12, s. 3
  • R.S., c. 15(1st Supp.), s. 2
  • 1980-81-82-83, c. 68, s. 49

Breweries

Marginal note:Definitions

 In this Act,

beer concentrate

beer concentrate means any product

  • (a) that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume,

  • (b) that is either

    • (i) made by dehydrating a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

    • (ii) intended, before being offered for consumption as a beverage, to be transformed by dilution or hydration into a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, if the production of the product

      • (A) involves in whole or in part brewing malt, grain or any saccharine matter, and

      • (B) does not involve any process of distillation,

  • (c) that is not intended or marketed for consumption as a beverage without further transformation on the premises where it is to be consumed as a beverage, and

  • (d) for which the manner of the further transformation is approved by the Minister; (concentré de bière)

beer

beer or malt liquor means any product (other than wine, as defined in section 2 of the Excise Act, 2001) that is

  • (a) a fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

  • (b) beer concentrate; (bière ou liqueur de malt)

brewer

brewer means any person who conducts, works, occupies or carries on any brewery, either personally or by an agent; (brasseur)

brewery

brewery means any place or premises where any beer is manufactured, and all offices, granaries, mash-rooms, cooling-rooms, vaults, yards, cellars and store-rooms connected therewith or in which any material to be used in the manufacture of beer is kept or stored, where any process of manufacture is carried on, where any apparatus connected with that manufacture is kept or used or where any of the products of brewing or fermentation are kept or stored, shall be held to be included in and to form part of the brewery to which they are attached or appurtenant; (brasserie)

malt

malt means any substance prepared by steeping grain or leguminous seeds in water, allowing the grain or seeds to germinate, and checking the germination by drying. (malt)

  • R.S., 1985, c. E-14, s. 4
  • 2002, c. 22, s. 364
  • 2008, c. 28, s. 49
  • 2017, c. 33, s. 166
 
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