GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 259
Duty on expiration 259 (1) On the expiration of a special temporary licence granted under subsection 256(1), the person thereby licensed shall cease all manufacturing operations authorized under the licence. Idem (2) Within thirty days of the expiration of a special temporary licence granted under subsection 256(1), or such further period as the Minister may, in writing, allow, (a) all spirits produced by the person thereby licensed, not including denatured spirits, shall be destroyed in accordance with ministerial regulations; and (b) all stills, worms and other apparatus used in the manufacture of denatured spirits pursuant to the licence shall be transferred to a person authorized under this Act to possess that apparatus, or be destroyed in accordance with ministerial regulations. Spirits and apparatus forfeited (3) Where a person possesses spirits manufactured by him pursuant to a special temporary licence granted under subsection 256(1) or any still, worm or other apparatus used in the manufacture of those spirits, otherwise than in accordance with this Act, the spirits or apparatus shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 259; 1999, c. 17, s. 144(E)
Excise Act — E-14 260
Application of certain sections to denatured spirits 260 Sections 248, 252, 253 and 255 shall be read and construed as applying to denatured spirits. 1980-81-82-83, c. 68, s. 76
Excise Act — E-14
The following duties of excise shall be imposed, levied and collected:
Excise Act — E-14 1. (1)
1. (1) On every litre of absolute ethyl alcohol distilled in Canada, except as hereinafter otherwise provided, $11.066, and so in proportion for any less quantity than one litre (1 L). (2) Spirits used in any bonded manufactory in the production of goods manufactured in bond are subject to the following duties of excise and no other: (a) on every litre of absolute ethyl alcohol used in the manufacture of patent and proprietary medicines, extracts, essences and pharmaceutical preparations, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L); (b) on every litre of absolute ethyl alcohol used in the production of such chemical compositions as are from time to time approved by the Governor in Council, six cents, and so in proportion for any less quantity than one litre (1 L). (3) On spirits sold to any pharmacist licensed under this Act, and used exclusively in the preparation of prescriptions for medicines and pharmaceutical preparations, the duty of excise shall be, on every litre of absolute ethyl alcohol, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L). (4) Spirits used solely in the manufacture of vinegar by a manufacturer of vinegar licensed under this Act are not subject to duty of excise. (5) Spirits distilled from wine and used in any bonded manufactory for the treatment of domestic wine are not subject to duty of excise. (6) Spirits used directly in the manufacture of cosmetics as defined in the Excise Tax Act are not subject to duty of excise. (7) On mixed beverages produced in a distillery that contain not more than 7% absolute ethyl alcohol by volume, $0.2459 per litre of the beverage so produced, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 (2)
(2) Spirits used in any bonded manufactory in the production of goods manufactured in bond are subject to the following duties of excise and no other: (a) on every litre of absolute ethyl alcohol used in the manufacture of patent and proprietary medicines, extracts, essences and pharmaceutical preparations, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L); (b) on every litre of absolute ethyl alcohol used in the production of such chemical compositions as are from time to time approved by the Governor in Council, six cents, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 (a)
(a) on every litre of absolute ethyl alcohol used in the manufacture of patent and proprietary medicines, extracts, essences and pharmaceutical preparations, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L);
Excise Act — E-14 (b)
(b) on every litre of absolute ethyl alcohol used in the production of such chemical compositions as are from time to time approved by the Governor in Council, six cents, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 (3)
(3) On spirits sold to any pharmacist licensed under this Act, and used exclusively in the preparation of prescriptions for medicines and pharmaceutical preparations, the duty of excise shall be, on every litre of absolute ethyl alcohol, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 (4)
(4) Spirits used solely in the manufacture of vinegar by a manufacturer of vinegar licensed under this Act are not subject to duty of excise.
Excise Act — E-14 (5)
(5) Spirits distilled from wine and used in any bonded manufactory for the treatment of domestic wine are not subject to duty of excise.
Excise Act — E-14 (6)
(6) Spirits used directly in the manufacture of cosmetics as defined in the Excise Tax Act are not subject to duty of excise.
Excise Act — E-14 (7)
(7) On mixed beverages produced in a distillery that contain not more than 7% absolute ethyl alcohol by volume, $0.2459 per litre of the beverage so produced, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 2
2 On imported spirits when taken into a bonded manufactory, in addition to any of the duties otherwise imposed, on every litre of absolute ethyl alcohol, twelve cents, and so in proportion for any less quantity than one litre (1 L).
Excise Act — E-14 1
1 Per hectolitre of beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume, (a) $31.84; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.
Excise Act — E-14 (b)
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.
Excise Act — E-14 2
2 Per hectolitre of beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, (a) $15.92; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.
Excise Act — E-14 3
3 Per hectolitre of beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume, (a) $2.643; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.
Excise Act — E-14 1
1 Per hectolitre of the first 2 000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 (a)
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;
Excise Act — E-14 (b)
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and
Excise Act — E-14 (c)
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 2
2 Per hectolitre of the next 3 000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 (a)
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;
Excise Act — E-14 (b)
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and
Excise Act — E-14 (c)
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 3
3 Per hectolitre of the next 10 000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 (a)
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;
Excise Act — E-14 (b)
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and
Excise Act — E-14 (c)
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 4
4 Per hectolitre of the next 35 000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 (a)
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;
Excise Act — E-14 (b)
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and
Excise Act — E-14 (c)
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 5
5 Per hectolitre of the next 25 000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 (a)
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;
Excise Act — E-14 (b)
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and
Excise Act — E-14 (c)
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.
Excise Act — E-14 6
6 The rates determined under section 5 are to be rounded (a) in the case of a rate determined under paragraph 5(a) or (b), to the nearest one-thousandth or, if the rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth; and (b) in the case of a rate determined under paragraph 5(c), to the nearest ten-thousandth or, if the rate is equidistant from two consecutive ten-thousandths, to the higher ten-thousandth.
Excise Act — E-14 (a)
(a) in the case of a rate determined under paragraph 5(a) or (b), to the nearest one-thousandth or, if the rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth; and
Excise Act — E-14 (b)
(b) in the case of a rate determined under paragraph 5(c), to the nearest ten-thousandth or, if the rate is equidistant from two consecutive ten-thousandths, to the higher ten-thousandth.
Excise Act — E-14 1
1 Manufactured tobacco of all descriptions except cigarettes and tobacco sticks, $18.333 per kilogram actual mass.
Excise Act — E-14 2
2 Cigarettes having a mass of not more than one thousand three hundred and sixty-one grams (1 361 g) per thousand, $27.475 per thousand.
Excise Act — E-14 3
3 Cigarettes having a mass of more than one thousand three hundred and sixty-one grams (1 361 g) per thousand, $29.374 per thousand.
Excise Act — E-14 5
5 Canadian raw leaf tobacco, when sold for consumption, $1.572 per kilogram actual mass.
Excise Act — E-14
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 68]
Excise Act — E-14 305
Meaning of implementation date 305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.
Excise Act — E-14 306
Transitional treatment of duties on packaged spirits 306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported packaged spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other packaged spirits, this Act applies in respect of them as though (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
Excise Act — E-14 307
Transitional treatment of duties on bulk spirits 307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported bulk spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day. Transitional treatment of bulk spirits imported for bottling or blending (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date: (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.
Excise Act — E-14 312
Definitions 312 (1) The definitions in this subsection apply in this section. bonded manufacturer means a person who holds, before the implementation date, a licence under subsection 182(1) of the Excise Act . ( fabricant entrepositaire ) licensed pharmacist means a person who holds, before the implementation date, a licence under subsection 136(2) of the Excise Act . ( pharmacien titulaire de licence ) Application of Act to spirits in possession of bonded manufacturer or licensed pharmacist (2) If, on the implementation date, a bonded manufacturer or a licensed pharmacist possesses, in accordance with their licence, spirits that were produced before that day, the following rules apply: (a) as of that day, the Excise Act ceases to apply in respect of the spirits; and (b) this Act applies in respect of them as though (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the manufacturer or the pharmacist and, if they are a licensed user, they were permitted to produce the spirits, or (ii) in the case of packaged spirits, the spirits were produced and packaged in Canada on that day by the manufacturer or the pharmacist and they were permitted to produce and package the spirits. Refund of duty paid by bonded manufacturer or licensed pharmacist (3) If, on the implementation date, a bonded manufacturer or licensed pharmacist possesses spirits on which duty at a rate determined by the application of subsection 1(2) or (3) of Part I of the schedule to the Excise Act was paid, the manufacturer or pharmacist may apply to the Minister for a refund of the duty. Limitation (4) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Excise Act — E-14
bonded manufacturer means a person who holds, before the implementation date, a licence under subsection 182(1) of the Excise Act . ( fabricant entrepositaire )
Excise Act — E-14
licensed pharmacist means a person who holds, before the implementation date, a licence under subsection 136(2) of the Excise Act . ( pharmacien titulaire de licence )
Excise Act — E-14 313
Application of Act to spirits to be used for scientific purposes 313 If a person described by any of paragraphs 135(2)(a) to (d) of the Excise Act possesses, on the implementation date, spirits in respect of which a drawback under subsection 135(2) of that Act is granted at any time, the following rules apply: (a) as of that day, the Excise Act ceases to apply in respect of the spirits; (b) this Act applies in respect of them as though (i) in the case of bulk spirits, the spirits were produced in Canada on that day by the person and, if the person is a registered user, the person were permitted to produce the spirits, or (ii) in the case of packaged spirits, (A) the spirits were produced and packaged in Canada on that day by the person, (B) the person were permitted to produce and package the spirits, and (C) if the person is a registered user, the spirits were, on that day, entered into an excise warehouse and then removed from the warehouse in accordance with subparagraph 147(1)(a)(iii); and (c) if the spirits are contained in a special container and the person is a registered user (i) the person shall, despite subsection 78(1), mark the container on that day, and (ii) the container is deemed to have been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(2)(a) on that day.
Excise Act — E-14 314
Application of Act to alcohol in bottle-your-own premises 314 The following rules apply to alcohol contained in a special container located on a person’s bottle-your-own premises on the implementation date: (a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day; (b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and (c) in the case of wine, (i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and (ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.
Excise Act — E-14 316
Transitional treatment of Canadian manufactured tobacco products 316 (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date: (a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day, (i) the tax is relieved, (ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and (iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day; (b) if the product was stamped or marked under the Excise Act , the product is deemed to be stamped or marked, as the case may be, under this Act; and (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product. Refund of duty paid (2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty. Limitation (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.