Order Respecting the Remission of Excise Duty Paid or Payable on Bottled Domestic Spirits
P.C. 1985-3488 1985-11-28
Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue, the Minister of Finance and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of excise duty paid or payable on bottled domestic spirits in accordance with the schedule hereto.
Return to footnote *S.C. 1980-81-82-83, c. 170, s. 4
2 In this Order,
agency means any board, commission or other government agency that, by the law of a province, is empowered to sell or to authorize the sale and delivery of spirits; (organisme)
Minister means the Minister of National Revenue; (ministre)
spirits means any material or substance, whether in liquid or in any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH) other than beer or malt liquor. (eau-de-vie)
3 Subject to section 4, remission is hereby granted, effective September 1, 1984, of the excise duty paid or payable by a licensed distiller under subsection 135(1) of the Excise Act on domestic spirits which have been bottled by any agency for a licensed distiller where the spirits are
(b) returned to the licensed distiller’s excise bonding warehouse under the supervision of an excise officer;
(c) sold to any agency and entered into the excise bonding warehouse of the agency under the supervision of an excise officer; or
(d) delivered to a customs bonded warehouse and designated for delivery as ships stores.
- SI/86-164, s. 1
4 The remission granted under this Order is on condition that a claim for remission is made to the Minister in such form and manner as he may prescribe.
- Date modified: