GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 50
To whom bonding warehouse licence may be granted 50 (1) Subject to this Act and any regulation made under this Act, a licence for a bonding warehouse may be granted to (a) any distiller for the storage, at a place other than his distillery, of specially denatured alcohol or alcohol intended for use exclusively in manufacturing or for commercial purposes and not for use as a beverage or in the manufacture of a beverage; (b) any board, commission or other government agency that by the law of a province is empowered to sell or to authorize the sale of intoxicating liquor; or (c) any person who is authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives, exclusively for the storage in the warehouse and subsequent sale of the manufacturer’s tobacco or cigars to accredited representatives. Bond (2) Prior to the issue of a licence for a bonding warehouse to a distiller pursuant to paragraph (1)(a), the distiller shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned on the payment of all duties and penalties to which the owner of the warehouse or of any goods stored therein may become liable under this Act. Idem (3) Prior to the issue of a licence for a bonding warehouse to a board, commission or other government agency pursuant to paragraph (1)(b), the board, commission or other government agency shall enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned in the manner described in subsection (2). Idem (4) Before a licence for a bonding warehouse is granted to a person under paragraph (1)(c), the person shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister as security for the payment of any amount that is or may become payable under this Act or the Excise Tax Act in respect of goods stored in the warehouse. Limitation on granting licence (5) No person shall be granted a licence under paragraph (1)(c) for more than one bonding warehouse. R.S., 1985, c. E-14, s. 50; 1993, c. 25, s. 35
Excise Act — E-14 50.1
Cancellation of bonding warehouse licence 50.1 (1) Where a person has been granted a licence for a bonding warehouse under paragraph 50(1)(c) by reason of being authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives and the person ceases to be so authorized, the Minister shall cancel that licence. Return of tobacco and cigars on cancellation of licence (2) On the cancellation, suspension or revocation of a licence granted under paragraph 50(1)(c), the person to whom the licence was granted shall return all the tobacco and cigars stored in the bonding warehouse at the time the licence is cancelled, suspended or revoked to the licensed manufacturers of the tobacco and cigars. 1993, c. 25, s. 36
Excise Act — E-14 51
Fee for bonding warehouse licence 51 A person to whom, or a board, commission or government agency to which, a licence for a bonding warehouse is granted under subsection 50(1) shall pay a licence fee prescribed by the regulations to the collector of the district or excise division in which the warehouse is located. R.S., 1985, c. E-14, s. 51; 1993, c. 25, s. 36
Excise Act — E-14 52
Warehousing of goods 52 Goods subject to excise may, subject to the following provisions and to ministerial regulations, be deposited in any suitable bonding warehouse without payment of the duty imposed by this Act. R.S., 1985, c. E-14, s. 52; 1999, c. 17, s. 144(E)
Excise Act — E-14 52.1
Limitation on entry of tobacco into bonding warehouse 52.1 Manufactured tobacco shall not be entered into a bonding warehouse if it is intended to be removed for (a) delivery to a duty free shop licensed as such under the Customs Act ; (b) export for delivery to a foreign duty free shop; (c) export for delivery as foreign ships’ stores; (d) entry into a bonded warehouse, licensed as such under the Customs Tariff ; or (e) delivery as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act . 2001, c. 16, s. 8; 2002, c. 22, s. 425(F)
Excise Act — E-14 53
Security of bonding warehouses 53 Bonding warehouses shall be made secure in accordance with requirements prescribed by the regulations. R.S., c. E-12, s. 51; R.S., c. 15(1st Supp.), s. 10
Excise Act — E-14 54
Goods at owner’s risk 54 All goods warehoused shall be at the risk of the owner and, unless destroyed by fire, the duty shall be payable thereon as if they were entered for consumption. R.S., c. E-12, s. 52
Excise Act — E-14 55
Term of warehousing 55 Except as otherwise provided in this Act, no goods shall remain warehoused for a period longer than two years, and at the end of that period the full amount of duty remaining unpaid shall be collected, but if no deficiency in the goods exists they may be re-warehoused for a further period of two years. R.S., c. E-12, s. 53
Excise Act — E-14 56
Deficiency of goods in warehouse 56 (1) Where the quantity of goods bonded in any warehouse, at any time or by any means, falls short or is deficient of the actual quantity that ought to be or remain warehoused, after deducting the quantities entered ex-warehouse, the owner thereof is liable for the full duties on the balance of goods with which the warehouse stands debited, and the goods remaining are subject to the duties on the quantity deficient and shall be sold for payment thereof, by order of the Minister, and the surplus, if any, is payable to the person who warehoused the goods, or his assigns, after deducting all penalties and expenses incurred. Re-warehousing (2) When the Minister is satisfied that no goods have been illegally removed from the warehouse, any goods that are actually in the warehouse at the time stock is taken, or at the expiration of two years, may be re-warehoused on payment of the full amount of duty on the ascertained deficiency. Certain spirits subject to an abatement (3) Spirits for the fortification of native wines when stored in wooden barrels in a bonding warehouse at a registered winery may, in the event of a deficiency arising, be subject to an abatement, which shall not exceed two-thirds of one per cent for each complete month after the date of original warehousing, but no abatement shall be allowed for a period of more than twelve months, and every abatement shall be made in respect of each specific package and shall in no case exceed the actual deficiency found to exist in the package. R.S., c. E-12, s. 54
Excise Act — E-14 57
When duty computed 57 At the time of entering goods for warehouse, the amount of duty shall be computed and ascertained and stated in the entry. R.S., c. E-12, s. 55
Excise Act — E-14 58
Transfer of goods other than cigars and manufactured tobacco in bond 58 (1) Goods, other than cigars and manufactured tobacco, warehoused under this Act may, without payment of duty, be transferred or removed from one bonding warehouse to another in bond, exported in bond or released from bond to accredited representatives for their personal or official use, if the transfer, removal, exportation or release is in accordance with the regulations and the ministerial regulations. Removal to customs bonded warehouse or duty free shop (2) Goods subject to excise, other than cigars and manufactured tobacco, may, without payment of duty, be removed from a bonding warehouse (a) to a bonded warehouse, licensed as such under the Customs Tariff , if the goods are (i) designated for delivery as ships’ stores, (ii) for sale to accredited representatives for their personal or official use, or (iii) for export; or (b) to a duty free shop, licensed as such under the Customs Act , if the goods are for sale to persons who are about to leave Canada. Delivery and sale to be in accordance with regulations (3) Goods removed under subsection (2) shall be delivered and sold in accordance with any ministerial regulations that apply. R.S., 1985, c. E-14, s. 58; R.S., 1985, c. 7 (2nd Supp.), s. 63; 1993, c. 25, s. 37; 1995, c. 41, s. 109; 1999, c. 17, s. 144(E); 2001, c. 16, s. 9; 2002, c. 22, s. 425(F)
Excise Act — E-14 58.1
nd not for delivery to a foreign duty free shop or as foreign ships’ stores; and (b) the removal and entry or export, as the case may be, are in accordance with the regulations and the ministerial regulations. Diversion (8) A person who has acquired goods that are manufactured tobacco, foreign brand tobacco or cigars is liable to pay the duty that would have been payable on the goods at the time the goods were completely manufactured, if the goods (a) have been relieved, under this Act or otherwise, from the duty because of the purpose for which the person acquired them; (b) are removed from a bonded warehouse licensed as such under the Customs Tariff , sold or used by the person for another purpose; and (c) would not have been relieved from the duty if the person had acquired them for the other purpose. Duty payable at time of acquisition (9) The duty a person is liable to pay under subsection (8) on goods is deemed to have become payable by the person at the time the person acquired the goods. 2001, c. 16, s. 9; 2002, c. 22, s. 425(F)
Excise Act — E-14
foreign brand tobacco means tobacco in respect of which the excise tax imposed under section 23.13 of the Excise Tax Act is not payable because of section 23.3 of that Act. ( tabac de marque étrangère )
Excise Act — E-14
manufactured tobacco does not include partially manufactured tobacco or foreign brand tobacco. ( tabac fabriqué )
Excise Act — E-14
partially manufactured tobacco means a tobacco product made by a tobacco manufacturer that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ( tabac partiellement fabriqué )
Excise Act — E-14 59
Goods entered for warehouse 59 Goods entered for warehouse shall be marked and described in such manner as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 59; 1999, c. 17, s. 144(E)
Excise Act — E-14 60
Marking of warehoused containers 60 All packages, cartons, boxes, crates and other containers of any description containing goods warehoused in a bonding warehouse by the manufacturer of the goods shall, at the time they are so warehoused, be marked and identified in a manner prescribed by the regulations. R.S., 1985, c. E-14, s. 60; 1989, c. 22, s. 9
Excise Act — E-14 61
Stowage in warehouse 61 Goods warehoused in a bonding warehouse shall be stowed or arranged therein in a manner prescribed by the regulations or, in the absence of any applicable regulations, in such manner that the casks, boxes or packages described in each entry for warehousing are placed together in separate lots and, except in the case of manufactured tobacco or cigars, in such manner that the casks, boxes or packages described in one entry are not intermixed with those described in another entry. R.S., c. E-12, s. 59; R.S., c. 15(1st Supp.), s. 12
Excise Act — E-14 62
To be marked or numbered when required 62 Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or otherwise become illegible, or whenever the goods are not stowed or arranged in compliance with the requirements of this Act or the regulations, the owner of the goods shall, within one week, on being required to do so, mark, number, arrange or stow them, as the case may be, to the satisfaction of the collector for the district or excise division in which the warehouse is located, or of any inspector. R.S., c. E-12, s. 60; R.S., c. 15(1st Supp.), s. 12
Excise Act — E-14 63
Entries to be refused until compliance 63 Except as otherwise provided in this Act, the collector or other officer, in whose charge goods warehoused under this Act or any other Act relating to warehousing are placed, shall refuse all warehousing transactions until the owner of the goods or his agent has complied with all conditions with respect thereto required by this or any other Act, or by any regulations made by virtue of this or any other Act. R.S., c. E-12, s. 62
Excise Act — E-14 64
Forms of entries 64 All entry papers, either for warehouse, ex-warehouse for removal or other purposes, shall be made in such forms and shall be attested in such manner as the Minister directs. R.S., c. E-12, s. 63
Excise Act — E-14 65
Minister and inspecting officers 65 (1) The Minister or other person acting as Minister and every superior officer has and may exercise in each and every excise division all the powers and rights conferred by this Act on the collector or any other officer. Power to delegate (2) The Minister may authorize a superior officer to exercise on his behalf the powers or any of them conferred on him by this Act. R.S., c. E-12, s. 64
Excise Act — E-14 66
Officers of excise 66 (1) All persons employed for the purposes of this Act, including members of the Royal Canadian Mounted Police, are officers of excise. Persons to have powers and duties of officers (2) All members of any police force designated under subsection (4) have the powers and duties of an officer for the purposes of any of sections 69, 70 and 88, subsection 163(3), section 177, subsection 225(2), sections 226 and 227, subsections 233(3) and 239.1(2) and section 255 that are specified in the designation. Persons deemed to be officers (3) All members of any police force designated under subsection (4) shall be deemed to be officers for the purposes of any of sections 76, 79, 82, 84, 97 and 107, subsection 117(1) and section 124 that are specified in the designation. Designation of police forces (4) The Minister and the Minister of Public Safety and Emergency Preparedness may designate any police force in Canada for the purposes of any of the provisions referred to in subsections (2) and (3) that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation. Designation may be varied or cancelled (5) The Minister and the Minister of Public Safety and Emergency Preparedness may at any time vary or cancel a designation made under subsection (4). Designation to be published (6) A designation made under subsection (4), and any variation or cancellation of one, shall be published in the Canada Gazette and shall not be effective before it is so published. R.S., 1985, c. E-14, s. 66; 1994, c. 37, s. 3; 2005, c. 10, s. 34
Excise Act — E-14 67
Power to administer oaths 67 Every superior officer, and every collector, and such other officers as are designated by the Governor in Council are hereby empowered and authorized to administer all oaths and receive all declarations required or authorized by this Act. R.S., c. E-12, s. 66
Excise Act — E-14 68
Power to examine on oath 68 (1) Any superior officer of excise or collector, the chief or any divisional chief officer of the preventive service and any other officer designated by the Minister may conduct any inquiry or investigation in matters relating to the excise, and may summon before him any person and may examine him and require him to give evidence on oath, orally or in writing, or on solemn affirmation if he is entitled to affirm in civil matters, on any matter pertinent to the inquiry or investigation, and any person thus authorized to conduct an inquiry or investigation may administer the oath or affirmation. May issue subpoena or summons (2) Any officer authorized to conduct any inquiry or investigation pursuant to subsection (1) may for the purpose thereof issue a subpoena or other request or summons, requiring and commanding any person named therein to appear at the time and place mentioned therein, and then and there to testify to all matters within his knowledge relative to the subject-matter of the investigation, and to bring with him and produce any document, book or paper that he has in his possession or under his control relative to any such matter, and that person may be summoned from any part of Canada by virtue of the subpoena, request or summons. Expenses (3) Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of service of the subpoena, request or summons. Witness failing to attend, etc. (4) Every person who (a) being required to attend in the manner provided in this section, fails, without valid excuse, to attend accordingly, (b) being commanded to produce any document, book or paper in his possession or under his control, fails to produce it, (c) refuses to be sworn or to affirm, as the case may be, or (d) refuses to answer any proper question put to him by the officers, is, on summary conviction before any provincial court judge, or judge of a superior or county court, having jurisdiction in the county or district in which that person resides or in which the place is at which he was so required to attend, liable to a fine not exceeding four hundred dollars. R.S., 1985, c. E-14, s. 68; R.S., 1985, c. 27 (1st Supp.), s. 203
Excise Act — E-14 69
Schedule of property seized 69 The collector or any other officer, or any person aiding or assisting him in seizing property as forfeited under this Act, shall mark and number each separate piece, and make a schedule, of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made, or forwarded to his latest known post office address by registered letter, and another copy, together with the collector’s or other officer’s report relating to the seizure, shall be transmitted without delay to the Minister. R.S., c. E-12, s. 67
Excise Act — E-14 70
Property seized to be marked and secured 70 All property seized under this Act shall be seized, marked and secured in the name of Her Majesty, and the power of seizing, marking and securing the property shall be exercised by direction and under the authority of the collector or other officer, where and when necessary in order to carry out the provisions of this Act. R.S., c. E-12, s. 68
Excise Act — E-14 71
Forfeited goods 71 Where any stock, steam-engine, boiler, still, fermenting-tun, machinery, apparatus, vessel or utensil, boat, vessel, vehicle or other article or commodity is forfeited under this Act, for any contravention thereof, it may be seized by the collector or other officer, or by any other person acting on the authority of that officer, at any time after the commission of the offence for which it is forfeited, and may be marked, detained, removed, sold or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, it shall be removed, sold or otherwise dealt with as the Minister directs. R.S., c. E-12, s. 69
Excise Act — E-14 72
Powers of officers 72 Every officer may (a) with any assistants acting under him and by his direction, at all times, by night or by day, enter into and remain in, as long as he deems necessary, any building or place belonging to or used by any person for the purpose of carrying on any trade or business subject to excise, or in which are any machinery, utensils or apparatus subject to excise or that may be used in the manufacture of goods subject to excise; (b) with any assistants acting under him and by his direction, at any time between six o’clock in the forenoon and ten o’clock in the afternoon, enter the premises of any dealer in which any goods subject to excise are stored, kept or sold; (c) with any assistants acting under him and by his direction, inspect any such building, place or premises, and take such account as he deems necessary of every part thereof, and of all works, vessels, utensils, goods and materials, machinery and apparatus, belonging or in any wise appertaining to that business; (d) break up or cause to be broken up or removed any floor, wall, partition, ceiling, roof, door or other part of the building, place or premises, or any ground surrounding them, for the purpose of ascertaining whether there is any pipe, worm, still, conduit, tool, vessel, utensil, machinery or apparatus, or any stock, goods, commodity or article subject to excise, concealed or kept out of view; (e) examine the worm of any still or other apparatus used by any distiller or bonded manufacturer, by causing the water to be drawn off from the worm-tub or refrigerator containing the worm, at any time when, in the opinion of the officer, the doing so will not be prejudicial to the working of the still or other apparatus, or when he deems it necessary to do so for the prevention or detection of fraud; (f) gauge, measure, weigh, prove, mark, label, stamp, lock, seal or otherwise designate or secure any apparatus, vessel, machinery, utensils or goods subject to excise, and close, seal and secure all or any of them during the period when the distillery, brewery, tobacco manufactory, cigar manufactory or bonded manufactory is not at work; and (g) take, at any time that he is instructed by the collector or superior officer to do so, a sample or samples of any goods unmanufactured, in process of manufacture or manufactured, in the stock or possession of any person carrying on business subject to excise, and the samples shall be furnished by the manufacturer or other person free of cost. R.S., c. E-12, s. 70
Excise Act — E-14 73
Power to make forcible entry 73 Where any officer, with any assistants acting under him and by his direction, after having demanded admittance into any premises subject to excise and having declared his name and business at the gate or entrance door, or at any window or door of the premises, or at the door, window or gate of any building or place forming part thereof, is not immediately admitted into the premises, the officer and any persons acting in his aid may at all times, by night or by day, break through any of the doors, windows or walls of the premises necessary to be broken open or through to enable him and them to enter the premises, but if the breaking is done by night, it shall be in the presence of a constable or other peace officer. R.S., c. E-12, s. 71
Excise Act — E-14 74
Search warrant 74 Any justice of the peace may grant to any collector or other officer, or any person acting under or by direction of a collector, on affidavit made before him, stating reasonable grounds to the satisfaction of the justice for the issuing thereof, a search warrant under which the collector, officer or person may, at any hour between sunrise and sunset, enter into and search any house, building or place mentioned in the search warrant as being one in which it has been made to appear by affidavit that there is reasonable cause to suppose that an unlicensed still, worm, mash-tub, cooler, fermenting-tun, press, cutting-knife, mill or other vessel or implement is unlawfully in use or possession, or in respect of which the provisions of this Act are otherwise contravened. R.S., c. E-12, s. 72
Excise Act — E-14 75
Arrest without warrant 75 Any officer or person having the powers of an officer of excise may arrest without warrant any one found committing any offence declared by this Act to be an indictable offence, or declared by the Criminal Code to be an indictable offence, whenever that offence arises out of or is connected with the performance of duties in the administration of this Act. R.S., c. E-12, s. 73