GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 182
Conditions of licence 182 (1) A licence to carry on the manufacture in bond of a certain kind or kinds of goods to be mentioned in the application for the licence in certain premises to be therein described may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than five thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond, and every such licence shall be known as a bonded manufacturing licence. Conditions of bond (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever. R.S., c. E-12, s. 183
Excise Act — E-14 183
What application for licence must contain 183 Every bonded manufacturer shall, when required, furnish the Minister with a description of all materials to be used in the manufacture of the articles he intends to produce, and whenever the ingredients or the proportions stated are such as to make an evasion of duty or loss of revenue on any of those articles possible, of which the Minister is the judge, no article shall be manufactured. R.S., c. E-12, s. 184
Excise Act — E-14 184
Fee for licence 184 A person to whom a licence for manufacturing in bond is granted shall pay to the collector of the district or excise division in which he proposes to carry on the manufacturing in bond a licence fee prescribed by the regulations. R.S., c. E-12, s. 185; R.S., c. 15(1st Supp.), s. 32
Excise Act — E-14 185
Duties 185 There shall be imposed, levied and collected on the spirits used in the manufacture of goods in bond within Canada the duties of excise set out in the schedule, which duties shall be paid to the collector as provided in this Act. R.S., c. E-12, s. 187
Excise Act — E-14 186
Returns 186 Every bonded manufacturer shall render to the collector such returns as may be required by ministerial regulations. R.S., 1985, c. E-14, s. 186; 1999, c. 17, s. 144(E)
Excise Act — E-14 187
Drawbacks 187 (1) Every person who manufactures any goods in bond under a licence granted under this Act and who exports any of those goods, in the production of which any article has been used on which duties of customs or excise have been paid by him, is, on the production of due proof of the use and payment of duty and on proof of export, entitled to receive a drawback equal to the duties paid on the articles used in the production of the goods exported. Amount (2) The amount of a drawback under this section shall be determined in such manner, and the proof of the payment of the duty and export of the goods for which the drawback is claimed shall be of such nature, as are directed or required by the ministerial regulation. R.S., 1985, c. E-14, s. 187; 1999, c. 17, s. 144(E)
Excise Act — E-14 188
Dutiable articles may be taken into factory 188 Every bonded manufacturer may receive into the premises for which his licence is granted, as into a bonding warehouse, and, except as is otherwise provided in this Act, without payment of the duty thereon, all such spirits and other articles as are commonly used in the manufacture of the goods for which the licence is granted, on a permit for that purpose granted by the collector, in such form, and on such bond being entered into, and on such conditions as are prescribed in any order in council or ministerial regulation, but no less quantity of those spirits or other articles shall be so received at any time than might be taken out of bond for consumption. R.S., 1985, c. E-14, s. 188; 1999, c. 17, s. 144(E)
Excise Act — E-14 189
Duty on quantities deficient 189 (1) Where at any time the quantity of any dutiable article found by an inspector in stock is less than the quantity that, with the quantity lawfully taken for use and accounted for, would be equivalent to the whole quantity of that article taken into the manufactory, the bonded manufacturer shall forthwith pay the amount of duty for which the quantity so deficient would have been liable if entered for consumption from a regular bonding warehouse, and the duty so collected shall be held to be a duty of excise and shall be collected and accounted for as such. Abatement (2) An abatement, not exceeding one per cent of the quantity of any dutiable article taken for use, may, in accordance with ministerial regulations, be allowed on deficiencies found at stock-taking in any licensed bonded manufactory or licensed pharmacist’s premises. R.S., 1985, c. E-14, s. 189; 1999, c. 17, s. 144(E)
Excise Act — E-14 190
Definition of standard of production 190 (1) In this section, standard of production means that from every litre or 0.78924 kg of absolute ethyl alcohol taken for use there shall be produced therefrom not less than one-half kilogram (0.5 kg) of acetic acid. Duty payable (2) Where, at any time in any bonded manufactory licensed to manufacture vinegar, it is ascertained by stock-taking that the standard of production established by this Act has not been reached, the duty on the quantity of spirits equivalent to the deficiency so determined shall become due and payable forthwith. R.S., c. E-12, s. 192; 1980-81-82-83, c. 68, s. 67
Excise Act — E-14 191
Minimum quantity 191 No less quantity of goods manufactured in bond shall be ex-warehoused for consumption by one entry than would be liable to a duty of twenty dollars. R.S., c. E-12, s. 193
Excise Act — E-14 192
Removing spirits or specially denatured alcohol 192 Every person who, without the specific authority of the Minister, removes any spirits or specially denatured alcohol to be used for any chemical or manufacturing purpose from any bonded manufactory, and every person who receives any of those spirits removed in contravention of this section, shall incur a fine not exceeding two hundred dollars for the first offence and five hundred dollars for each subsequent offence. R.S., c. E-12, s. 194
Excise Act — E-14 193
Regulations 193 The Governor in Council may make regulations respecting the sale of spirits to be used for any chemical or manufacturing purposes not otherwise provided for in this Act. R.S., c. E-12, s. 195
Excise Act — E-14 194
Generally 194 The Governor in Council may make such regulations as to him seem necessary for carrying into effect and enforcing the provisions of this Act respecting the manufacture of goods in bond, or the warehousing of those goods when manufactured or restricting the sale of those goods, and may, by those regulations, require any bond or any oath or solemn affirmation that he deems requisite for those purposes. R.S., c. E-12, s. 196
Excise Act — E-14 195
Provisions additional to Part I 195 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to tobacco and cigars and the manufacturers thereof. R.S., c. E-12, s. 197
Excise Act — E-14 196
Conditions of licence 196 (1) A licence to carry on the trade or business of a tobacco or cigar manufacturer may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than one thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond. Conditions of bond (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of the law relating to the manufacture and warehousing of tobacco or cigars according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever. R.S., c. E-12, s. 198
Excise Act — E-14 197
Limitation on business to be carried on 197 No manufacturer of tobacco or cigars shall carry on in any premises in which he is licensed to manufacture tobacco or cigars any business that would significantly impede the efficient administration of this Act and any regulations made under this Act in relation to the manufacture of tobacco or cigars therein. R.S., c. E-12, s. 199; R.S., c. 15(1st Supp.), s. 34
Excise Act — E-14 198
Fee for licence 198 A person to whom a licence for the manufacture of tobacco or cigars is granted shall pay to the collector of the district or excise division in which he proposes to carry on that manufacturing a licence fee prescribed by the regulations. R.S., c. E-12, s. 200; R.S., c. 15(1st Supp.), s. 34
Excise Act — E-14 199
Manufactories to be numbered and registered 199 (1) Every collector shall cause the several manufactories of tobacco and cigars in his excise division to be numbered in accordance with a register kept by the Minister, and the registered number shall be issued by the Minister and shall not thereafter be changed. Tobacco manufactories (2) The registered numbers for tobacco manufactories shall be separate and distinct from those issued to cigar manufacturers. R.S., c. E-12, s. 201
Excise Act — E-14 200
Duties of excise on manufactured and Canadian raw leaf tobacco 200 (1) There shall be imposed, levied and collected on tobacco and cigars manufactured in Canada and on Canadian raw leaf tobacco the duties of excise set out in the schedule, payable (a) in the case of manufactured tobacco or cigars, by the manufacturer thereof, at the time the tobacco or cigars are completely manufactured; and (b) in the case of Canadian raw leaf tobacco, by the tobacco packer at the time the Canadian raw leaf tobacco is tied or otherwise packaged for consumption. Not considered paid until received (2) The duties payable under subsection (1) shall be paid to the Receiver General at such time and in such manner as is prescribed by the regulations, and shall not be considered to have been paid until they are received by the Receiver General. R.S., 1985, c. E-14, s. 200; 1993, c. 25, s. 40
Excise Act — E-14 201
Packaging and stamping of manufactured tobacco and cigars manufactured in Canada 201 (1) Before manufactured tobacco, or cigars, that are manufactured in Canada are entered for consumption under this Act, (a) they shall be put up and prepared by their manufacturer in packages that have printed on them such information as is prescribed by the ministerial regulations; and (b) the manufactured tobacco or cigars and their packages, cartons, boxes, crates and other containers shall be stamped with tobacco stamps or cigar stamps by the manufacturer as required by the ministerial regulations. Packaging and stamping of imported manufactured tobacco and cigars (2) Subject to subsection (3), before imported manufactured tobacco or imported cigars are released under Part II of the Customs Act , (a) they shall be put up and prepared by the importer in packages that have printed on them such information as is prescribed by the ministerial regulations; and (b) the manufactured tobacco or cigars and their packages, cartons, boxes, crates and other containers shall be stamped with tobacco stamps or cigar stamps by the importer as required by the ministerial regulations. Exception for small importations (3) Subsection (2) does not apply with respect to manufactured tobacco or cigars that are imported by an individual in accordance with the Customs Act in quantities not in excess of such quantities as are prescribed by the ministerial regulations if the manufactured tobacco or cigars are for consumption by the individual or by another person at the expense of the individual. Packaging and stamping of Canadian raw leaf tobacco (4) All Canadian raw leaf tobacco that is to be entered for consumption under this Act shall be put up and prepared in packages by the tobacco packer before it is entered for consumption, and the packages shall be stamped with tobacco stamps by the tobacco packer in accordance with the ministerial regulations. R.S., 1985, c. E-14, s. 201; 1993, c. 25, s. 40; 1994, c. 37, s. 5(F); 1999, c. 17, s. 144(E); 2001, c. 16, s. 12
Excise Act — E-14 203
203 (1) and (2) [Repealed, 1993, c. 25, s. 41] Penalties (3) The owner or importer of manufactured tobacco and cigars imported into Canada shall be subject to all the penal provisions prescribed in respect of manufacturers of tobacco or cigars manufactured in Canada. (4) [Repealed, 1993, c. 25, s. 41] R.S., 1985, c. E-14, s. 203; 1993, c. 25, s. 41
Excise Act — E-14 204
If not stamped or marked 204 All imported manufactured tobacco and cigars that, when reported under the Customs Act , are not stamped or marked as required by this Act and the ministerial regulations or by this Act and the regulations shall be placed in a warehouse licensed as a sufferance warehouse under the Customs Act . R.S., 1985, c. E-14, s. 204; R.S., 1985, c. 1 (2nd Supp.), s. 186; 1993, c. 25, s. 42; 1999, c. 17, s. 144(E)
Excise Act — E-14 205 and 206
205 and 206 [Repealed, 1993, c. 25, s. 42]
Excise Act — E-14 207
Re-working or destruction of tobacco and cigars 207 Manufactured tobacco and cigars that have become unfit for use may be re-worked or destroyed in accordance with ministerial regulations, and those regulations may provide for the refunding to the manufacturer, in whole or in part, of the duty paid thereon. R.S., 1985, c. E-14, s. 207; R.S., 1985, c. 7 (2nd Supp.), s. 67; 1999, c. 17, s. 144(E)
Excise Act — E-14 208
Disposal of raw material 208 All raw leaf tobacco, stems, cuttings, liquorice, sugar, gum or other raw material shall, when brought into, used in or removed from a tobacco or cigar manufactory, be dealt with in such manner as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 208; 1999, c. 17, s. 144(E)
Excise Act — E-14 210
Sale of cigars 210 (1) Cigars, when put up in packages of less than ten cigars, shall not be sold or removed from any licensed factory in lots of less than one hundred cigars. Sale of tobacco or cigarettes (2) No less quantity than one-half kilogram (0.5 kg) of manufactured tobacco or one hundred cigarettes shall be sold or removed from any licensed factory. R.S., c. E-12, s. 214; 1980-81-82-83, c. 68, s. 68
Excise Act — E-14 211
Stamp regulations 211 The Minister may make regulations prescribing the form of stamps to be impressed on, printed on, marked on, indented into or affixed to Canadian raw leaf tobacco, cigarettes, cigars and packages, cartons, boxes, crates and other containers containing manufactured tobacco or cigars, the information to be provided on the stamps and the manner in which the stamps are to be affixed. R.S., 1985, c. E-14, s. 211; 1993, c. 25, s. 44; 1994, c. 37, s. 6; 1999, c. 17, s. 144(E); 2001, c. 16, s. 13
Excise Act — E-14 212
Tobacco stems and sweepings, etc. 212 All stems, sweepings or other waste or refuse tobacco that are found in a tobacco or cigar manufactory and are not intended to be used shall be disposed of under ministerial regulations. R.S., 1985, c. E-14, s. 212; 1999, c. 17, s. 144(E)
Excise Act — E-14 213
Regulations 213 The Governor in Council may, subject to this Act, make such regulations as to him seem necessary concerning imported or domestic raw leaf tobacco and tobacco and cigars manufactured in or imported into Canada (a) for warehousing raw leaf tobacco; (b) for destroying such raw leaf tobacco as is not entered for exportation or manufacture; (c) for removing raw leaf tobacco from one warehouse to another; (d) for causing accounts to be kept by tobacco and cigar manufacturers of all raw leaf tobacco received by them and subsequently disposed of by them by removal, sale or otherwise; (e) for determining the manner in which the computation of the mass of tobacco with reference to the standard established by this Act shall be made; (f) for the inspection of tobacco and cigars and the collection of the duty thereon, and as is deemed most effective for the prevention of frauds in the payment of that duty; (g) for the manufacture and sale of Canada twist; (h) for determining the time when tobacco and cigars shall be considered as completely manufactured; and (i) for determining when completely manufactured tobacco and cigars shall be entered for consumption or duty ex-manufactory or be warehoused. R.S., c. E-12, s. 217; 1980-81-82-83, c. 68, s. 70
Excise Act — E-14 214
Quantities 214 Quantities of tobacco and cigars shall be stated in such manner as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 214; 1999, c. 17, s. 144(E)
Excise Act — E-14 215
Returns 215 Every tobacco or cigar manufacturer shall render monthly to the collector a just and true account, in writing, extracted from the books kept as provided by this Act, and the account shall exhibit such particulars as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 215; 1999, c. 17, s. 144(E)
Excise Act — E-14 216
Warehousing and ex-warehousing of tobacco and cigars 216 Except for export or ship’s stores, no less quantity than fifty kilograms (50 kg) of manufactured tobacco, two thousand cigars or two thousand cigarettes shall be warehoused or ex-warehoused by one entry. R.S., 1985, c. E-14, s. 216; 2002, c. 22, s. 425(F)
Excise Act — E-14 217
Stowage of packages in warehouse 217 All boxes, caddies or packages of manufactured tobacco and cigars shall be arranged and stowed in warehouse in such manner as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 217; 1999, c. 17, s. 144(E)
Excise Act — E-14 218
No refund on tobacco ex-warehoused 218 The duty paid on manufactured tobacco and cigars entered for consumption shall not be refunded by way of drawback or otherwise on the exportation of the tobacco or cigars out of Canada. R.S., c. E-12, s. 223
Excise Act — E-14 219
Removal in bond 219 Manufactured tobacco and cigars intended for export or removal in bond may be removed from the manufactory in such manner and under such restrictions, bond or other security as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 219; 1999, c. 17, s. 144(E)
Excise Act — E-14 220
Tobacco grown for private use 220 A person who grows tobacco on his own land or property and manufactures the tobacco into common Canada twist or cut tobacco solely for the use of himself and such members of his family as are resident with him on the farm or premises on which the tobacco was grown, and not for sale, does not require a licence for so doing, nor is the tobacco so manufactured subject to excise duty, but the quantity so manufactured in any one year shall not exceed fifteen kilograms (15 kg) for each adult member of the family resident on the farm or premises. R.S., c. E-12, s. 225; 1980-81-82-83, c. 68, s. 72
Excise Act — E-14 221
Licence to carry on business of tobacco packer 221 (1) A licence to carry on the trade or business of a tobacco packer may be granted to any person who has complied with the requirements of this Act, if that person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of one thousand dollars. Conditions of bond (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matter and things whatever. R.S., c. E-12, s. 226
Excise Act — E-14 222
Fee for licence 222 A person to whom a licence to carry on the trade or business of a tobacco packer is granted shall pay to the collector of the district or excise division in which he proposes to carry on that trade or business a licence fee prescribed by the regulations. R.S., c. E-12, s. 227; R.S., c. 15(1st Supp.), s. 38
Excise Act — E-14 223
Regulations 223 The Minister may, subject to this Act, make such regulations as to him seem necessary for carrying into effect and enforcing the provisions of this Act concerning Canadian raw leaf tobacco, (a) for causing accounts to be kept by tobacco packers of all Canadian raw leaf tobacco received by them, and the stemmed and unstemmed leaf subsequently disposed of by them by removal, sale or otherwise; (b) for the stemming, reconstituting or converting of Canadian raw leaf tobacco and for the disposal of stemmed, reconstituted or converted leaf and of stems and waste; (c) for the preparing and packing of Canadian raw leaf tobacco and for the disposal thereof to persons or firms licensed under this Act who are entitled to receive raw leaf tobacco, or for export; (d) for the packaging, stamping and disposal of Canadian raw leaf tobacco for consumption; (e) for providing for any difference in weight occurring in, or resulting from, the operations of handling, storing, preparing, packing, stemming or otherwise treating Canadian raw leaf tobacco; and (f) for the inspection of Canadian raw leaf tobacco on the premises of licensed tobacco packers and the collection of duty thereon, and as is deemed most effective for the prevention of frauds in the payment of that duty. R.S., c. E-12, s. 228; R.S., c. 15(1st Supp.), s. 39
Excise Act — E-14 224
Monthly account 224 Every tobacco packer shall render monthly to the collector a just and true account, in writing, extracted from the books kept as required by this Act, which account shall exhibit such particulars as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 224; 1999, c. 17, s. 144(E)
Excise Act — E-14 225
Selling, etc., unstamped raw leaf tobacco 225 (1) Every person who, except as provided in this Act, without having a licence as required by this Act, disposes of, sells, offers for sale, purchases or has in the person’s possession Canadian raw leaf tobacco that is not stamped with a tobacco stamp in accordance with this Act and the ministerial regulations is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to a term of imprisonment of not more than twelve months. Forfeiture (2) Any tobacco found that is not packaged and stamped as required by this Act shall be forfeited to the Crown and be seized and dealt with accordingly. Exceptions (3) It shall be deemed not to be an offence against this section for a tobacco grower to have in his possession (a) tobacco grown by him on his own property for sale or other disposal only to persons licensed and thereby entitled to receive the tobacco, where the tobacco is either on his property or is being transported by him for the purpose of being cured as provided in paragraph (b) or after being cured as provided in that paragraph; and (b) tobacco grown by any other person, if the tobacco grower, in whose possession it is, operates a tobacco drying kiln on his property and the tobacco is on that property with the written permission of a superior officer and solely for the purpose of being cured and returned to the other person forthwith after completion of the curing process. R.S., 1985, c. E-14, s. 225; 1993, c. 25, s. 45; 1999, c. 17, s. 144(E)