GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 1
1 Spirits: per litre of absolute ethyl alcohol contained in the spirits, (a) $11.930; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1 (b)
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1 2
2 Spirits containing not more than 7% absolute ethyl alcohol by volume: per litre, (a) $0.301; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1
Special duty on spirits: $0.12 per litre of absolute ethyl alcohol contained in the spirits.
Excise Act, 2001 — E-14.1
$0.12 per litre of absolute ethyl alcohol contained in the spirits.
Excise Act, 2001 — E-14.1 (a)
Wine: (a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, per litre, (i) $0.0209, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; (b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, per litre, (i) $0.301, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and (c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, per litre, (i) $0.63, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1 (a)
(a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, per litre, (i) $0.0209, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate;
Excise Act, 2001 — E-14.1 (ii)
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate;
Excise Act, 2001 — E-14.1 (b)
(b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, per litre, (i) $0.301, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and
Excise Act, 2001 — E-14.1 (ii)
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and
Excise Act, 2001 — E-14.1 (c)
(c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, per litre, (i) $0.63, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1 (ii)
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.
Excise Act, 2001 — E-14.1 1
1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0025 per milligram of the total THC of the cannabis product.
Excise Act, 2001 — E-14.1 (a)
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and
Excise Act, 2001 — E-14.1 (i)
(i) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product,
Excise Act, 2001 — E-14.1 (ii)
(ii) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product,
Excise Act, 2001 — E-14.1 (iii)
(iii) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and
Excise Act, 2001 — E-14.1 (iv)
(iv) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and
Excise Act, 2001 — E-14.1 (b)
(b) in any other case, $0.0025 per milligram of the total THC of the cannabis product.
Excise Act, 2001 — E-14.1 2
2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and (b) in any other case, 0%.
Excise Act, 2001 — E-14.1 (a)
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and
Excise Act, 2001 — E-14.1 3
3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and (b) in any other case, 0%.
Excise Act, 2001 — E-14.1 4
4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and (b) in any other case, 0%.
Excise Act, 2001 — E-14.1 1
1 Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers: for each vaping device or immediate container of vaping substance (a) if the vaping substance is in liquid form, the amount equal to the total of (i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.12 per 2 millilitres of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 millilitres of vaping substance or fraction thereof; and (b) if the vaping substance is in solid form, the amount equal to the total of (i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.12 per 2 grams of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 (a)
(a) if the vaping substance is in liquid form, the amount equal to the total of (i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.12 per 2 millilitres of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
Excise Act, 2001 — E-14.1 (i)
(i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.12 per 2 millilitres of vaping substance or fraction thereof, and
Excise Act, 2001 — E-14.1 (ii)
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
Excise Act, 2001 — E-14.1 (b)
(b) if the vaping substance is in solid form, the amount equal to the total of (i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.12 per 2 grams of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 (i)
(i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.12 per 2 grams of vaping substance or fraction thereof, and
Excise Act, 2001 — E-14.1 (ii)
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 2
2 Vaping products that are vaping substances not in any vaping device or immediate container: (a) if the vaping substance is in liquid form, the amount equal to the total of (i) for the first 10 millilitres of vaping substance, $1.12 per 2 millilitres of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance, $1.12 per 10 millilitres of vaping substance or fraction thereof; and (b) if the vaping substance is in solid form, the amount equal to the total of (i) for the first 10 grams of vaping substance, $1.12 per 2 grams of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 (a)
(a) if the vaping substance is in liquid form, the amount equal to the total of (i) for the first 10 millilitres of vaping substance, $1.12 per 2 millilitres of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
Excise Act, 2001 — E-14.1 (i)
(i) for the first 10 millilitres of vaping substance, $1.12 per 2 millilitres of vaping substance or fraction thereof, and
Excise Act, 2001 — E-14.1 (ii)
(ii) for any additional amount of vaping substance, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
Excise Act, 2001 — E-14.1 (b)
(b) if the vaping substance is in solid form, the amount equal to the total of (i) for the first 10 grams of vaping substance, $1.12 per 2 grams of vaping substance or fraction thereof, and (ii) for any additional amount of vaping substance, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 (i)
(i) for the first 10 grams of vaping substance, $1.12 per 2 grams of vaping substance or fraction thereof, and
Excise Act, 2001 — E-14.1 (ii)
(ii) for any additional amount of vaping substance, $1.12 per 10 grams of vaping substance or fraction thereof.
Excise Act, 2001 — E-14.1 42
42 For the purposes of applying the provisions 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 sections 37 to 41 had come into force on July 1, 2006.
Excise Act, 2001 — E-14.1 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.
Excise Act, 2001 — E-14.1 114
114 (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.
Excise Act, 2001 — E-14.1 115
115 (2) Subsection (1) applies in respect of any fiscal month of a person that ends on or after April 1, 2007.
Excise Act, 2001 — E-14.1 119
119 (2) Section 251 of the Act, as enacted by subsection (1), applies in respect of any demand under section 169 of the Act served by the Minister of National Revenue on or after April 1, 2007. (3) Section 251.1 of the Act, as enacted by subsection (1), applies (a) in respect of any return that is required to be filed under the Act on or after April 1, 2007; and (b) in respect of any return that is required to be filed under the Act before that day if it is not filed on or before March 31, 2007, in which case the day on or before which the return is required to be filed is deemed to be March 31, 2007 for the purposes of calculating any penalty under that section. (4) Section 251.2 of the Act, as enacted by subsection (1), applies in respect of any instrument that is dishonoured on or after April 1, 2007.
Excise Act, 2001 — E-14.1 123
123 (2) Subsection (1) applies in respect of any certificate made under subsection 288(1) of the Act in respect of amounts that became payable to the Receiver General on or after April 1, 2007.
Excise Act, 2001 — E-14.1 56
56 (2) Subsection (1) applies to wine taken for use after June 2006.
Excise Act, 2001 — E-14.1 57
57 (2) Subsection (1) applies to wine packaged after June 2006.
Excise Act, 2001 — E-14.1 157
157 (2) Subsection (1) applies to wine packaged after June 2006.
Excise Act, 2001 — E-14.1 209
209 For the purposes of applying the provisions 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 sections 204 to 208 had come into force on January 1, 2008.
Excise Act, 2001 — E-14.1 49
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.
Excise Act, 2001 — E-14.1 56
56 (2) Subsection (1) applies to imported manufactured tobacco that is delivered after February 26, 2008.
Excise Act, 2001 — E-14.1 58
58 (2) Subsection (1) applies to imported manufactured tobacco that is black stock and that is, after February 26, 2008, (a) delivered to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations ; or (b) exported for delivery to a foreign duty free shop or as foreign ships’ stores.
Excise Act, 2001 — E-14.1 69
69 For the purposes of applying the provisions 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 (a) section 63 , paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection 66 (1), section 67 and paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection 68 (1), had come into force on February 27, 2008; and (b) section 64 , paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection 66 (1), and paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection 68 (1), had come into force on July 1, 2008.
Excise Act, 2001 — E-14.1 70
70 (2) 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.
Excise Act, 2001 — E-14.1 54
Meaning of implementation date 54 (1) In this section, implementation date means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent. Application (2) Sections 38 to 46 , subsections 47 (1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001 , a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners: (a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent; (b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or (c) in the manner described in paragraphs (a) and (b). Effect — paragraph (2)(a) (3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product. Effect — paragraph (2)(b) or (c) (4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.
Excise Act, 2001 — E-14.1 61
61 For the purposes of applying the provisions 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 if sections 56 to 60 had come into force on March 22, 2013.
Excise Act, 2001 — E-14.1 82
82 For the purposes of applying the provisions of the Customs 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 paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001 , as enacted by section 79 , subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80 , and section 81 had come into force on February 12, 2014.
Excise Act, 2001 — E-14.1 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.
Excise Act, 2001 — E-14.1 67
67 For the purposes of applying the provisions of the Customs 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 paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001 , as enacted by sections 54 to 57 , and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001 , as enacted by section 58 , had been assented to on February 28, 2018.
Excise Act, 2001 — E-14.1 68
68 (1) If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118 , commencement day means the day on which subsection 204(1) of the other Act comes into force.
Excise Act, 2001 — E-14.1 117
117 (1) In applying sections 14 and 23 of the Excise Act, 2001 in respect of a cannabis licence that is issued to a person before commencement day, the following rules apply beginning on the day on which the cannabis licence is issued until commencement day: (a) subsection 14(1.2) of that Act, as enacted by section 71 , is to be read as follows: (1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations comes into effect. (b) paragraph 23(2.1)(a.1) of that Act, as enacted by subsection 72 (1), is to be read as follows: (a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations is amended, suspended or revoked; or (2) Section 158.13 of the Excise Act, 2001 , as enacted by section 73 , and section 84 only apply to cannabis products that are entered into the duty-paid market on or after commencement day, including cannabis products that are delivered at any time to a purchaser for sale or distribution on or after commencement day. (3) Sections 158.19 and 158.2 of the Excise Act, 2001 , as enacted by section 73 , only apply to packaged cannabis products that are delivered to a purchaser on or after commencement day. (4) Sections 158.21 and 158.22 of the Excise Act, 2001 , as enacted by section 73 , only apply to cannabis products that are imported into Canada or released (as defined in the Customs Act ) on or after commencement day. (5) Section 158.25 of the Excise Act, 2001 , as enacted by section 73 , only applies to cannabis products that are taken for use on or after commencement day. (6) Section 158.26 of the Excise Act, 2001 , as enacted by section 73 , only applies to cannabis products that, on or after commencement day, cannot be accounted for as being in the possession of a cannabis licensee or in the possession of a person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a) of that Act, as enacted by section 73 .
Excise Act, 2001 — E-14.1 118
118 (1) In this section, transitional period means the period beginning on the first day on which both this Act and the other Act have received royal assent and ending at the end of the day preceding commencement day. (2) If, at any time during the transitional period, provisions of the Excise Act, 2001 , as enacted or amended by this Part, rely on or incorporate provisions or concepts found in provisions of the other Act (other than subsection 204(1) of the other Act) that are not in force at that time, those provisions of the other Act are deemed, despite subsection 226(1) of the other Act, to be in force at that time but only for the purposes of applying the Excise Act, 2001 .
Excise Act, 2001 — E-14.1
(2) Subsection (1) comes into force, or is deemed to have come into force, on May 1, 2019 except that for the purpose of determining the amount of duty imposed on or after that day under subsection 158.19(2) of the Act on any cannabis product that is packaged before that day, section 2 of Schedule 7 to the Act is to be read as it read on April 30, 2019.