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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

RELATED PROVISIONS

  • — 2002, c. 22, ss. 305 to 307

    • Meaning of implementation date

      305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.

  • — 2002, c. 22, ss. 305 to 307

    • Transitional treatment of duties on packaged spirits

      306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

      • (a) as of that day, the duty is relieved;

      • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

      • (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

      • (d) in the case of any other packaged spirits, this Act applies in respect of them as though

        • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

        • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

  • — 2002, c. 22, ss. 305 to 307

    • Transitional treatment of duties on bulk spirits
      • 307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

        • (a) as of that day, the duty is relieved;

        • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

        • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

        • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

      • Transitional treatment of bulk spirits imported for bottling or blending

        (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

        • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

        • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

        • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

  • — 2002, c. 22, ss. 312 to 314

    • Definitions
      • 312 (1) The definitions in this subsection apply in this section.

        bonded manufacturer

        bonded manufacturer means a person who holds, before the implementation date, a licence under subsection 182(1) of the Excise Act. (fabricant entrepositaire)

        licensed pharmacist

        licensed pharmacist means a person who holds, before the implementation date, a licence under subsection 136(2) of the Excise Act. (pharmacien titulaire de licence)

      • Application of Act to spirits in possession of bonded manufacturer or licensed pharmacist

        (2) If, on the implementation date, a bonded manufacturer or a licensed pharmacist possesses, in accordance with their licence, spirits that were produced before that day, the following rules apply:

        • (a) as of that day, the Excise Act ceases to apply in respect of the spirits; and

        • (b) this Act applies in respect of them as though

          • (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the manufacturer or the pharmacist and, if they are a licensed user, they were permitted to produce the spirits, or

          • (ii) in the case of packaged spirits, the spirits were produced and packaged in Canada on that day by the manufacturer or the pharmacist and they were permitted to produce and package the spirits.

      • Refund of duty paid by bonded manufacturer or licensed pharmacist

        (3) If, on the implementation date, a bonded manufacturer or licensed pharmacist possesses spirits on which duty at a rate determined by the application of subsection 1(2) or (3) of Part I of the schedule to the Excise Act was paid, the manufacturer or pharmacist may apply to the Minister for a refund of the duty.

      • Limitation

        (4) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

  • — 2002, c. 22, ss. 312 to 314

    • Application of Act to spirits to be used for scientific purposes

      313 If a person described by any of paragraphs 135(2)(a) to (d) of the Excise Act possesses, on the implementation date, spirits in respect of which a drawback under subsection 135(2) of that Act is granted at any time, the following rules apply:

      • (a) as of that day, the Excise Act ceases to apply in respect of the spirits;

      • (b) this Act applies in respect of them as though

        • (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the person and, if the person is a registered user, the person were permitted to produce the spirits, or

        • (ii) in the case of packaged spirits,

          • (A) the spirits were produced and packaged in Canada on that day by the person,

          • (B) the person were permitted to produce and package the spirits, and

          • (C) if the person is a registered user, the spirits were, on that day, entered into an excise warehouse and then removed from the warehouse in accordance with subparagraph 147(1)(a)(iii); and

      • (c) if the spirits are contained in a special container and the person is a registered user

        • (i) the person shall, despite subsection 78(1), mark the container on that day, and

        • (ii) the container is deemed to have been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(2)(a) on that day.

  • — 2002, c. 22, ss. 312 to 314

    • Application of Act to alcohol in bottle-your-own premises

      314 The following rules apply to alcohol contained in a special container located on a person’s bottle-your-own premises on the implementation date:

      • (a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day;

      • (b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and

      • (c) in the case of wine,

        • (i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and

        • (ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.

  • — 2002, c. 22, ss. 316, 317

    • Transitional treatment of Canadian manufactured tobacco products
      • 316 (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date:

        • (a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day,

          • (i) the tax is relieved,

          • (ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and

          • (iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day;

        • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

        • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

      • Refund of duty paid

        (2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty.

      • Limitation

        (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

  • — 2002, c. 22, ss. 316, 317

    • Transitional treatment of imported tobacco products

      317 The following rules apply to an imported tobacco product:

      • (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,

        • (i) the duty and tax are relieved, and

        • (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;

      • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

      • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

  • — 2002, c. 22, s. 320

    • Removal of tobacco products from bonding warehouse of manufacturer
      • 320 (1) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under subsection 196(1) of the Excise Act, the product shall be removed from the warehouse and entered into an excise warehouse on that day.

      • Removal of tobacco products from bonding warehouse of authorized distributor

        (2) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under paragraph 50(1)(c) of the Excise Act, the product shall, on that day, be removed from the warehouse and

        • (a) entered into the person’s special excise warehouse, if the person is a special excise warehouse licensee and the product is one that the person is permitted under this Act to distribute; or

        • (b) returned to the excise warehouse of the tobacco licensee who manufactured the product.

  • — 2006, c. 4, s. 50

    • 50 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.

  • — 2007, c. 2, s. 61(2)

      • 61 (2) Subsection (1) is deemed to have come into force on July 1, 2006, except that, for 2006, every reference to “75,000” in section 170.1 of the Act, as enacted by subsection (1), shall be read as a reference to “37,500”.

  • — 2007, c. 2, s. 63(2)

      • 63 (2) Subsection (1) is deemed to have come into force on July 1, 2006, except that, for 2006,

        • (a) the reference to “35,000” in section 4 of Part II.1 of the schedule to the Act, as enacted by subsection (1), shall be read as a reference to “22,500”; and

        • (b) section 5 of Part II.1 of the schedule to the Act, as enacted by subsection (1), does not apply.

  • — 2008, c. 28, ss. 49(2), (3)

      • 49 (2) With respect to fermented liquor that is brewed by a brewer in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume, a valid licence held by the brewer under the Excise Act is deemed to be a valid spirits licence issued under section 14 of the Excise Act, 2001 until the day that is 30 days after the day on which this Act is assented to.

      • (3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.

  • — 2017, c. 20, s. 67

    • 67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.

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