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Domestic Spirits Destroyed Remission Order (SI/87-116)

Regulations are current to 2024-05-28

Domestic Spirits Destroyed Remission Order



Registration 1987-06-24

Order Respecting the Remission of Excise Duty Imposed Under Section 135 of the Excise Act in Respect of Domestic Spirits Destroyed as Being Unfit for Human Consumption

P.C. 1987-1135 1987-06-04

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, pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of the excise duty imposed under section 135 of the Excise Act in respect of domestic spirits destroyed as being unfit for human consumption.

Short Title

 This Order may be cited as the Domestic Spirits Destroyed Remission Order.


 In this Order,


agency means any board, commission or agency of the government that, by the law of a province, is empowered to sell or to authorize the sale and delivery of spirits; (organisme)


distiller means any person to whom a license is granted pursuant to section 129 of the Excise Act; (distillateur)


Minister means the Minister of National Revenue; (ministre)

domestic spirits

domestic spirits means any material or substance that is made in Canada 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 fabriquée au Canada)


 Subject to section 4, remission is hereby granted of the excise duty paid or payable after March 1, 1986 by the distiller or agency pursuant to section 135 of the Excise Act in respect of domestic spirits destroyed as being unfit for human consumption.


 The remission granted pursuant to section 3 is on condition that

  • (a) an application for remission is made to the Minister within two years after the domestic spirits are destroyed;

  • (b) the application is made in respect of domestic spirits that are unfit for human consumption;

  • (c) the application specifies the quantity of domestic spirits, as determined by the distiller under the supervision of an excise officer, for which the remission is sought;

  • (d) the domestic spirits are destroyed in a manner approved by the Minister; and

  • (e) the application is accompanied by such other evidence as is necessary to demonstrate to the Minister that the applicant is entitled to the remission.


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