Excise Act, 2001 — E-14.1 2
he amount charged as the price for the cigars before an amount payable in respect of a tax under Part IX of the Excise Tax Act is added, (b) the amount charged as the price for or in respect of the container in which the cigars are contained, (c) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale of the cigars in addition to the amount charged as the price, whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter, and (d) the amount of duty imposed on the cigars under section 42. ( prix de vente ) SDA registrant means a person who holds a specially denatured alcohol registration issued under section 18. ( détenteur autorisé d’alcool spécialement dénaturé ) special container means (a) in respect of spirits, a container of a capacity of more than 100 L but not more than 1,500 L; and (b) in respect of wine, a container of a capacity of more than 100 L. ( contenant spécial ) special duty means (a) in respect of a tobacco product, a special duty imposed under subsection 53(1), 54(2) or 56(1); and (b) in respect of imported spirits, the special duty imposed under subsection 133(1). ( droit spécial ) special excise warehouse means the premises of a special excise warehouse licensee that are specified by the Minister as the special excise warehouse of the licensee. ( entrepôt d’accise spécial ) special excise warehouse licensee means a person who holds a special excise warehouse licence issued under section 20. ( exploitant agréé d’entrepôt d’accise spécial ) specially denatured alcohol means any prescribed grade of specially denatured alcohol made from spirits in accordance with the prescribed specification for that grade. ( alcool spécialement dénaturé ) specified premises , in respect of a licensed user, means the premises of the licensed user that are specified by the Minister under subsection 23(3). ( local déterminé ) specified province means a prescribed province. ( province déterminée ) specified vaping province means a prescribed province. ( province déterminée de vapotage ) spirits means any material or substance containing more than 0.5% absolute ethyl alcohol by volume other than (a) wine; (b) beer; (c) vinegar; (d) denatured alcohol; (e) specially denatured alcohol; (f) fusel oil or other refuse produced as a result of the distillation process; (g) an approved formulation; or (h) any product containing or manufactured from a material or substance referred to in paragraphs (b) to (g) that is not consumable as a beverage. ( spiritueux ) spirits licensee means a person who holds a spirits licence issued under section 14. ( titulaire de licence de spiritueux ) stamped means (a) in respect of a tobacco product, that a tobacco excise stamp, and all prescribed information in a prescribed format in respect of the tobacco product, are stamped, impressed, printed or marked on, indented into or affixed to the tobacco product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the tobacco product; (b) in respect of a cannabis product, that a cannabis excise stamp, and all prescribed information in a prescribed format in respect of the cannabis product, are stamped, impressed, printed or marked on, indented into or affixed to the cannabis product or its container in the prescribed manner to indicate that duty has been paid on the cannabis product; and (c) in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. ( estampillé ) sufferance warehouse has the same meaning as in subsection 2(1) of the Customs Act . ( entrepôt d’attente