Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Regulations Respecting Excise Licences and Registrations (SOR/2003-115)

Regulations are current to 2020-03-05 and last amended on 2018-06-21. Previous Versions

Facilities, Equipment and Personnel

 Every licensee and registrant shall provide, at the premises in respect of which the licence or registration is issued,

  • (a) adequate space for the examination of goods or records by an officer;

  • (b) the equipment and personnel necessary to ensure that the goods or records to be examined are made available to the officer; and

  • (c) the personnel necessary to furnish information, for audit purposes, to an officer with respect to the operations, inventory system and records system of the licensee or registrant.

Coming into Force

 These Regulations take effect on April 1, 2003.

Date modified: