Excise Act, 2001 — E-14.1 2
Definitions 2 The definitions in this section apply in this Act. absolute ethyl alcohol means the substance with the chemical composition C 2 H 5 OH. ( alcool éthylique absolu ) accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. ( représentant accrédité ) additional cannabis duty means a duty imposed under section 158.2 or 158.22. ( droit additionnel sur le cannabis ) additional vaping duty means a duty imposed under section 158.58. ( droit additionnel sur le vapotage ) Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act . ( Agence ) alcohol means spirits or wine. ( alcool ) alcohol licensee means a person who is a spirits licensee or a wine licensee. ( titulaire de licence d’alcool ) alcohol registrant means a person who holds an alcohol registration issued under section 17. ( détenteur autorisé d’alcool ) analyst means a person who is designated as an analyst under section 11. ( analyste ) approved formulation means (a) any product made with alcohol by a licensed user in accordance with a formula for which the user has approval from the Minister; and (b) any imported product that, in the opinion of the Minister, would be a product under paragraph (a) if it were made in Canada by a licensed user. ( préparation approuvée ) assessment means an assessment under this Act and includes a reassessment. ( cotisation ) beer means beer or malt liquor as defined in section 4 of the Excise Act . ( bière ) black stock , in respect of manufactured tobacco, means that the tobacco is stamped but not marked in accordance with any statute of a province to indicate that it is intended for retail sale in a particular province or in particular provinces. ( non ciblé ) bottle-your-own premises means premises in which, in accordance with the laws of the province in which they are located, alcohol is supplied from a marked special container of alcohol for the purpose of being packaged by a purchaser. ( centre de remplissage libre-service ) bulk , in respect of alcohol, means alcohol that is not packaged. ( en vrac ) cannabis has the same meaning as in subsection 2(1) of the Cannabis Act . ( cannabis ) cannabis duty means a duty imposed under section 158.19 or 158.21. ( droit sur le cannabis ) cannabis excise stamp means a stamp that is issued by the Minister under subsection 158.03(1) and that has not been cancelled under section 158.07. ( timbre d’accise de cannabis ) cannabis licensee means a person that holds a cannabis licence issued under section 14. ( titulaire de licence de cannabis ) cannabis plant has the same meaning as in subsection 2(1) of the Cannabis Act . ( plante de cannabis ) cannabis product means (a) a product that is cannabis but that is not industrial hemp produced or imported in accordance with the Cannabis Act or the Industrial Hemp Regulations , (b) a product that is an industrial hemp by-product, (c) anything that is made with or contains a product described in paragraph (a) or (b), or (d) a prescribed substance, material or thing, but does not include a prescribed substance, material or thing. ( produit du cannabis ) cigar includes (a) a cigarillo or cheroot; and (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. ( cigare ) cigarette includes any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick. If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ( cigarette ) Commissioner means the Commissioner of Revenue appointed