Spirit Destruction Remission Order (C.R.C., c. 793)

Short Title

1 This Order may be cited as the Spirit Destruction Remission Order.

Interpretation

2 In this Order,

Act

Act means the Excise Act; (Loi)

bonding warehouse

bonding warehouse has the same meaning as assigned to that term by the Act. (entrepôt)

Remission

3 Subject to section 4, remission of the excise duty imposed pursuant to subsection 1(1) of Part I of the schedule to the Act and payable pursuant to section 52 and subsection 54(1) of the Act is hereby granted where spirits are destroyed due to accidents incurred

• (a) when transporting the spirits in bond; or

• (b) while handling the spirits in licensed bonding warehouses.

Conditions

4 Remission under section 3 may be granted on the condition that a request therefor in writing is forwarded to the Minister of National Revenue together with documentary evidence that establishes to his satisfaction that the spirits

• (a) have not been illegally removed from the bonding warehouse;

• (b) were not destroyed through the failure of the shipper, warehouse operator or transportation company to exercise reasonable diligence and effective control of his operations; and

• (c) were destroyed before being released from the control of excise officers.