GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1
flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. ( matière florifère )
Excise Act, 2001 — E-14.1
foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country. ( boutique hors taxes à l’étranger )
Excise Act, 2001 — E-14.1
foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft. ( provisions de bord à l’étranger )
Excise Act, 2001 — E-14.1
fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations . ( cannabis frais )
Excise Act, 2001 — E-14.1
Her Majesty means Her Majesty in right of Canada. ( Sa Majesté )
Excise Act, 2001 — E-14.1
immediate container , in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. ( contenant immédiat )
Excise Act, 2001 — E-14.1
import means to import into Canada. ( importation )
Excise Act, 2001 — E-14.1
industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations . ( chanvre industriel )
Excise Act, 2001 — E-14.1 (a)
industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not (a) been disposed of by retting or by otherwise rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act ; or (b) been disposed of in a similar manner under the Cannabis Act . ( sous-produit de chanvre industriel )
Excise Act, 2001 — E-14.1
industrial hemp grower means a person that holds a licence or permit under the Controlled Drugs and Substances Act or the Cannabis Act authorizing the person to produce industrial hemp plants. ( producteur de chanvre industriel )
Excise Act, 2001 — E-14.1
industrial hemp plant means a cannabis plant, including a seedling, that is industrial hemp. ( plante de chanvre industriel )
Excise Act, 2001 — E-14.1
intoxicating liquor has the same meaning as in section 2 of the Importation of Intoxicating Liquors Act . ( boisson enivrante )
Excise Act, 2001 — E-14.1
judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge )
Excise Act, 2001 — E-14.1
licensed tobacco dealer means a person who holds a tobacco dealer’s licence issued under section 14. ( commerçant de tabac agréé )
Excise Act, 2001 — E-14.1
licensed user means a person who holds a user’s licence issued under section 14. ( utilisateur agréé )
Excise Act, 2001 — E-14.1
liquor authority means a government board, commission or agency that is authorized by the laws of a province to sell intoxicating liquor. ( administration des alcools )
Excise Act, 2001 — E-14.1 (a)
listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada; or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction. ( accord international désigné )
Excise Act, 2001 — E-14.1 (a)
low-THC cannabis product means a cannabis product (a) consisting entirely of (i) fresh cannabis, (ii) dried cannabis, or (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act . ( produit du cannabis à faible teneur en THC )
Excise Act, 2001 — E-14.1 (a)
manufacture includes (a) in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and (b) in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. ( fabrication )
Excise Act, 2001 — E-14.1
manufactured tobacco means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. ( tabac fabriqué )
Excise Act, 2001 — E-14.1 (a)
mark means, in respect of (a) a special container of spirits, to mark in the prescribed form and manner to indicate that the container is intended for (i) delivery to and use by a registered user, or (ii) delivery to and use at a bottle-your-own premises; and (b) a special container of wine, to mark in the prescribed form and manner to indicate that the container is intended for delivery to and use at a bottle-your-own premises. ( marquer )
Excise Act, 2001 — E-14.1
Minister means the Minister of National Revenue. ( ministre )
Excise Act, 2001 — E-14.1 (a)
month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois )
Excise Act, 2001 — E-14.1
non-duty-paid , in respect of packaged alcohol or a cannabis product, means that duty (other than special duty in the case of alcohol) has not been paid on the alcohol or cannabis product. ( non acquitté )
Excise Act, 2001 — E-14.1
non-flowering material means any part of a cannabis plant other than flowering material, viable seeds and a part of the plant referred to in Schedule 2 to the Cannabis Act . ( matière non florifère )
Excise Act, 2001 — E-14.1 (a)
officer means, except in section 167, in the definition contact information in subsection 211(1) and in sections 226 and 296, (a) a person who is appointed or employed in the administration or enforcement of this Act; (b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and (c) with respect to imported goods that have not been released under the Customs Act , an officer as defined in subsection 2(1) of that Act. ( préposé )
Excise Act, 2001 — E-14.1 (a)
packaged means (a) in respect of raw leaf tobacco, a tobacco product, a cannabis product or a vaping product, packaged in a prescribed package; or (b) in respect of alcohol, packaged (i) in a container of a capacity of not more than 100 L that is ordinarily sold to consumers without the alcohol being repackaged, or (ii) in a marked special container. ( emballé )
Excise Act, 2001 — E-14.1
partially manufactured tobacco means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ( tabac partiellement fabriqué )
Excise Act, 2001 — E-14.1
peace officer has the same meaning as in section 2 of the Criminal Code . ( agent de la paix )
Excise Act, 2001 — E-14.1
person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. ( personne )
Excise Act, 2001 — E-14.1
personal use , in relation to the use of a good by an individual, means the use of the good by the individual or by others at the individual’s expense. It does not include the sale or other commercial use of the good. ( usage personnel )
Excise Act, 2001 — E-14.1 (a)
prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement )
Excise Act, 2001 — E-14.1 (a)
prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number under the Food and Drug Regulations , other than (a) a drug or mixture of drugs that may, under the Food and Drugs Act or the Controlled Drugs and Substances Act , be sold to a consumer , as defined in subsection 123(1) of the Excise Tax Act , without a prescription , as defined in section 1 of Part I of Schedule VI to the Excise Tax Act ; or (b) a prescribed cannabis product or a cannabis product of a prescribed class. ( drogue de cannabis sur ordonnance )
Excise Act, 2001 — E-14.1 (a)
produce means (a) in respect of spirits, to bring into existence by distillation or other process or to recover; (b) in respect of wine, to bring into existence by fermentation; or (c) in respect of a cannabis product, has the same meaning as in subsection 2(1) of the Cannabis Act but also includes packaging the cannabis product. ( production )
Excise Act, 2001 — E-14.1
raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant. ( tabac en feuilles )
Excise Act, 2001 — E-14.1
record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. ( registre )
Excise Act, 2001 — E-14.1
registered user means a person who holds a user’s registration issued under section 16. ( utilisateur autorisé )
Excise Act, 2001 — E-14.1
reporting period means a reporting period as determined under section 159.1. ( période de déclaration )
Excise Act, 2001 — E-14.1 (a)
responsible , in relation to a person, means that (a) in the case of bulk alcohol, the person is responsible for the bulk alcohol in accordance with sections 104 to 121; (b) in the case of a cannabis product, the person is responsible for the cannabis product in accordance with sections 158.17 and 158.18; and (c) in the case of a vaping product, the person is responsible for the vaping product in accordance with sections 158.54 to 158.56. ( responsable )
Excise Act, 2001 — E-14.1
restricted formulation means an approved formulation on which the Minister has imposed the condition or restriction under section 143 that the formulation can only be used by a licensed user or be exported. ( préparation assujettie à des restrictions )
Excise Act, 2001 — E-14.1 (a)
sale price , in respect of cigars, means the total of (a) the 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 )
Excise Act, 2001 — E-14.1
SDA registrant means a person who holds a specially denatured alcohol registration issued under section 18. ( détenteur autorisé d’alcool spécialement dénaturé )
Excise Act, 2001 — E-14.1 (a)
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 )
Excise Act, 2001 — E-14.1 (a)
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 )
Excise Act, 2001 — E-14.1
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 )
Excise Act, 2001 — E-14.1
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 )
Excise Act, 2001 — E-14.1
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 )
Excise Act, 2001 — E-14.1
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 )
Excise Act, 2001 — E-14.1
specified province means a prescribed province. ( province déterminée )
Excise Act, 2001 — E-14.1
specified vaping province means a prescribed province. ( province déterminée de vapotage )
Excise Act, 2001 — E-14.1 (a)
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 )
Excise Act, 2001 — E-14.1
spirits licensee means a person who holds a spirits licence issued under section 14. ( titulaire de licence de spiritueux )
Excise Act, 2001 — E-14.1 (a)
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 )
Excise Act, 2001 — E-14.1
sufferance warehouse has the same meaning as in subsection 2(1) of the Customs Act . ( entrepôt d’attente )
Excise Act, 2001 — E-14.1
sufferance warehouse licensee means a person licensed under the Customs Act to operate a sufferance warehouse. ( exploitant agréé d’entrepôt d’attente )
Excise Act, 2001 — E-14.1 (a)
take for use means (a) in respect of alcohol, to consume, analyze or destroy alcohol or to use alcohol for any purpose that results in a product other than alcohol; and (b) in respect of a cannabis product or a vaping product, to consume, analyze or destroy the cannabis product or vaping product. ( utilisation pour soi )
Excise Act, 2001 — E-14.1
Tax Court means the Tax Court of Canada. ( Cour de l’impôt )
Excise Act, 2001 — E-14.1
THC means Δ 9 -tetrahydrocannabinol ((6aR, 10aR)-6a, 7,8,10a-tetrahydro-6,6,9-trimethyl-3-pentyl-6H-dibenzo [b,d] pyran-1-ol). ( THC )
Excise Act, 2001 — E-14.1
THCA means delta-9-tetrahydrocannabinolic acid. ( ATHC )
Excise Act, 2001 — E-14.1
tobacco dealer means a person, other than a tobacco licensee, who purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act. ( commerçant de tabac )
Excise Act, 2001 — E-14.1
tobacco excise stamp means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5. ( timbre d’accise de tabac )
Excise Act, 2001 — E-14.1
tobacco licensee means a person who holds a tobacco licence issued under section 14. ( titulaire de licence de tabac )
Excise Act, 2001 — E-14.1
tobacco manufacturing equipment means any machinery or equipment designed or modified specifically for the manufacture of a tobacco product. ( matériel de fabrication du tabac )
Excise Act, 2001 — E-14.1
tobacco marking means prescribed information that is required under this Act to be printed on or affixed to a container of tobacco products that are not required under this Act to be stamped. ( mention obligatoire )
Excise Act, 2001 — E-14.1
tobacco product means manufactured tobacco, packaged raw leaf tobacco or cigars. ( produit du tabac )
Excise Act, 2001 — E-14.1
tobacco stick means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed. If a tobacco stick exceeds 90 mm in length or 800 mg, each portion of 60 mm or less or each portion of 650 mg or less, respectively, is considered to be a separate stick. ( bâtonnet de tabac )
Excise Act, 2001 — E-14.1
total THC of a cannabis product means the total quantity of THC, in milligrams, that the cannabis product could yield, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act . ( THC total )
Excise Act, 2001 — E-14.1 (a)
vaping device means property (other than prescribed property) that is (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a vaping pod or another part that may be used with a device referred to in paragraph (a); or (c) a prescribed property. ( dispositif de vapotage )
Excise Act, 2001 — E-14.1
vaping duty means a duty imposed under section 158.57. ( droit sur le vapotage )
Excise Act, 2001 — E-14.1
vaping excise stamp means a stamp that is issued by the Minister under subsection 158.36(1) and that has not been cancelled under section 158.4. ( timbre d’accise de vapotage )
Excise Act, 2001 — E-14.1 (a)
vaping product means (a) a vaping substance that is not contained within a vaping device; or (b) a vaping device that contains a vaping substance. It does not include a cannabis product or a tobacco product. ( produit de vapotage )
Excise Act, 2001 — E-14.1 (a)
vaping product drug means a vaping product (other than a prescribed vaping product) that is (a) a drug that has been assigned a drug identification number under the Food and Drug Regulations ; or (b) a prescribed vaping product. ( drogue de produit de vapotage )
Excise Act, 2001 — E-14.1
vaping product licensee means a person that holds a vaping product licence issued under section 14. ( titulaire de licence de produits de vapotage )
Excise Act, 2001 — E-14.1
vaping product marking means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. ( mention obligatoire pour vapotage )
Excise Act, 2001 — E-14.1 (a)
vaping substance means (a) a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol; or (b) a prescribed substance, material or thing. It does not include a prescribed substance, material or thing. ( substance de vapotage )
Excise Act, 2001 — E-14.1
vegetative cannabis plant means a cannabis plant, including a seedling, that has not yet produced reproductive structures, including flowers, fruits or seeds. ( plante de cannabis à l’état végétatif )
Excise Act, 2001 — E-14.1
viable seed means a viable seed of a cannabis plant that is not an industrial hemp plant. ( graine viable )
Excise Act, 2001 — E-14.1 (a)
wine means (a) a beverage, containing more than 0.5% absolute ethyl alcohol by volume, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of (i) an agricultural product other than grain, (ii) a plant or plant product, other than grain, that is not an agricultural product, or (iii) a product wholly or partially derived from an agricultural product or plant or plant product other than grain; (b) sake; and (c) a beverage described by paragraph (a) or (b) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume. ( vin )
Excise Act, 2001 — E-14.1
wine licensee means a person who holds a wine licence issued under section 14. ( titulaire de licence de vin )
Excise Act, 2001 — E-14.1 2.1
Dutiable amount — consideration 2.1 The following rules apply in determining an amount of consideration for the purposes of the definition dutiable amount in section 2: (a) if a provision of Part IX of the Excise Tax Act deems the consideration, or part of the consideration, for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by a person, that deeming does not apply for that determination; and (b) subsection 155(1) of that Act is to be read without reference to “and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient,”. 2018, c. 27, s. 63
Excise Act, 2001 — E-14.1 3
References to other enactments 3 A reference in this Act to a repealed enactment, or a portion of it, of the legislature of a province or territory shall, with respect to a subsequent transaction, matter or thing, be read as a reference to the provisions of any enactment replacing the repealed enactment or portion that relate to the same subject-matter as the repealed enactment or portion. If there is no replacement enactment or portion, or if there are no provisions in the replacement enactment that relate to the same subject-matter, the repealed enactment or portion shall be read as unrepealed in so far as is necessary to maintain or give effect to the reference.
Excise Act, 2001 — E-14.1 4
Meaning of administration or enforcement of this Act 4 For greater certainty, a reference in this Act to administration or enforcement of this Act includes the collection of any amount payable under this Act.
Excise Act, 2001 — E-14.1 5
Constructive possession 5 (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37, subsections 158.38(1) and 158.44(1) and (2), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them. Definition of possession (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37 and subsections 158.38(1), 158.44(1) and (2) and 238.1(1), possession means not only having in one’s own personal possession but also knowingly (a) having in the actual possession or custody of another person; or (b) having in any place, whether belonging to or occupied by one’s self or not, for one’s own use or benefit or that of another person. 2002, c. 22, s. 5; 2008, c. 28, s. 51; 2010, c. 12, s. 39; 2018, c. 12, s. 70 2022, c. 10, s. 55