GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 5
Definitions 5 In this Act, bonded manufactory means any place or premises licensed to use spirits or other goods subject to excise in the manufacture of articles under formula approved by the Minister, and every place or premises where any of those articles are warehoused, stored or kept shall be held to form a part of the bonded manufactory to which it is attached or appurtenant; ( fabrique-entrepôt ou manufacture-entrepôt ) bonded manufacturer means a person who carries on under bond and subject to ministerial regulations the manufacture of articles in the production of which goods subject to excise are used in combination with other materials. ( fabricant entrepositaire ou manufacturier entrepositaire ) R.S., 1985, c. E-14, s. 5; 1999, c. 17, s. 144(E)
Excise Act — E-14
bonded manufactory means any place or premises licensed to use spirits or other goods subject to excise in the manufacture of articles under formula approved by the Minister, and every place or premises where any of those articles are warehoused, stored or kept shall be held to form a part of the bonded manufactory to which it is attached or appurtenant; ( fabrique-entrepôt ou manufacture-entrepôt )
Excise Act — E-14
bonded manufacturer means a person who carries on under bond and subject to ministerial regulations the manufacture of articles in the production of which goods subject to excise are used in combination with other materials. ( fabricant entrepositaire ou manufacturier entrepositaire )
Excise Act — E-14
accredited representative means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act; ( représentant accrédité )
Excise Act — E-14
Canada twist , otherwise called tabac blanc en torquettes , means the unstemmed, unflavoured and unpressed leaf of tobacco grown in Canada, twisted and made into coils by a manufacturer of tobacco duly licensed under this Act; ( tabac canadien en torquette ou tabac blanc en torquette )
Excise Act — E-14
casing and case refer to the operation of adding to raw leaf tobacco any flavouring materials, but moistening by water alone is not casing; ( aromatisation )
Excise Act — E-14
cigar means every description of cigar, cigarillo and cheroot and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco; ( cigare )
Excise Act — E-14
cigar manufactory means any place or premises where raw leaf tobacco is worked up into a cigar, and every workshop, office, store-room, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of cigars is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the cigar manufactory to which they are attached or appurtenant; ( fabrique de cigares ou manufacture de cigares )
Excise Act — E-14
cigar manufacturer means any person who, either personally or by an agent, carries on the manufacture of cigars, and the casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf tobacco for manufacture into cigars, is a working of a cigar manufactory and an acting as a cigar manufacturer within the meaning of this Act; ( fabricant de cigares ou manufacturier de cigares )
Excise Act — E-14 (a)
cigar stamp means any stamp required by this Act and the ministerial regulations to be affixed to a cigar, or a package, carton, box, crate or other container containing cigars, entered for consumption or imported into Canada, to indicate (a) in the case of cigars manufactured in Canada, that the duties of excise have been paid on the cigars, and (b) in the case of cigars imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars; ( estampille de cigares )
Excise Act — E-14
cigarette means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimetres (102 mm) in length, each seventy-six millimetres (76 mm) or fraction thereof shall be deemed to be a separate cigarette; ( cigarettes )
Excise Act — E-14
excise tax means the taxes levied under section 23 of the Excise Tax Act ; ( taxe d’accise )
Excise Act — E-14
foreign duty free shop has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( boutique hors taxes à l’étranger )
Excise Act — E-14
foreign ships’ stores has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( provisions de bord à l’étranger )
Excise Act — E-14
manufactured tobacco means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff; ( tabac fabriqué ou tabac manufacturé )
Excise Act — E-14
raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant; ( tabac en feuilles )
Excise Act — E-14
standard leaf tobacco , as applied to any kind of tobacco, means that which consists of ten per cent of water and ninety per cent of solid matter; ( tabac en feuilles régulier )
Excise Act — E-14
tobacco manufactory means any place or premises where raw leaf tobacco is worked up into manufactured tobacco, and every workshop, office, store-room, warehouse, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of manufactured tobacco is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the tobacco manufactory to which they are attached or appurtenant; ( fabrique de tabac ou manufacture de tabac )
Excise Act — E-14
tobacco manufacturer means everyone who manufactures tobacco for himself, or who employs others to manufacture tobacco, other than cigars, whether the manufacture is by casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf or manufactured or partially manufactured tobacco, by the putting up for use or consumption of scraps, waste, clippings, stems or deposits of tobacco, resulting from any process of handling tobacco, or by the working or preparation of raw leaf tobacco, scraps, waste, clippings, stems or deposits of tobacco, by sifting, twisting, screening or any other process; ( fabricant de tabac ou manufacturier de tabac )
Excise Act — E-14 (a)
tobacco marking means any information required by this Act and the regulations to be printed on or affixed to (a) packages, cartons, boxes, crates and other containers containing manufactured tobacco that is not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a tobacco stamp, (b) a cigar that is not required by this Act and the ministerial regulations to be stamped with a cigar stamp, or (c) packages, cartons, boxes, crates and other containers containing cigars that are not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a cigar stamp; ( mention obligatoire )
Excise Act — E-14
tobacco packer means any person who, subject to ministerial regulations, by himself or his agent, deals in, prepares, packs, stems, reconstitutes or converts Canadian raw leaf tobacco or employs others to do so; ( paqueteur de tabac )
Excise Act — E-14 (a)
tobacco stamp means any stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette, or a package, carton, box, crate or other container containing manufactured tobacco, entered for consumption or imported into Canada, or to be affixed to Canadian raw leaf tobacco entered for consumption, to indicate (a) in the case of manufactured tobacco manufactured in Canada or Canadian raw leaf tobacco, that the duties of excise have been paid on the manufactured tobacco or the Canadian raw leaf tobacco, and (b) in the case of manufactured tobacco imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco; ( estampille de tabac )
Excise Act — E-14
tobacco stick means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed and, where any tobacco stick exceeds ninety millimetres (90 mm) in length or eight hundred milligrams (800 mg), each sixty millimetres (60 mm) or six hundred and fifty milligrams (650 mg), as the case may be, or fraction thereof shall be deemed to be a separate tobacco stick. ( bâtonnets de tabac )
Excise Act — E-14 7
Rates binding and payable by Her Majesty 7 (1) The rates and duties of excise imposed by this Act or any other law relating to excise as well as the rates and duties of excise imposed by any law relating to excise or inland revenue enacted and in force since July 1, 1867 are binding on and payable by Her Majesty in respect of any goods manufactured or imported by or for Her Majesty, whether in right of Canada or a province, and whether or not the goods so manufactured or imported belonged at the time of manufacture or importation to Her Majesty, and any and all of those Acts shall be construed and interpreted as if the rates and duties of excise were and are by express words charged on and made payable by Her Majesty. Interpretation (2) Nothing contained in subsection (1) is intended to impose or to declare the imposition of any tax on, or to make or declare liable to taxation, any property belonging to Her Majesty in right of Canada or a province. Duties payable after seizure (3) Without restricting the generality of subsections (1) and (2), when any goods subject to excise have been seized or forfeited by the government of any province or any public authority established by or under the authority of that government, the duties of excise imposed by this Act are payable and may be recovered in the same manner as if those goods were found in the possession of any private person. R.S., c. E-12, s. 7
Excise Act — E-14 8
Minister may refuse or suspend licence 8 (1) The Minister may, for any reason that he deems sufficient in the public interest, refuse to issue any licence or to grant any privilege authorized by this Act, and may suspend, cancel or revoke a licence granted or any privilege given by this Act. Commissioner may act (2) The Minister may authorize the Commissioner to exercise on the Minister’s behalf any of the powers conferred on the Minister by this Act. R.S., 1985, c. E-14, s. 8; 1999, c. 17, s. 140
Excise Act — E-14 9
No licence in places unsurveyed or unsettled 9 No licence shall be issued under this Act, nor shall any business subject to excise be carried on, in any unsurveyed or unsettled tract of country or in any district or place prohibited by order in council. R.S., c. E-12, s. 9
Excise Act — E-14 10
Business may not be carried on without licence 10 No person, unless licensed to do so, shall carry on any business or trade subject to excise or use any utensil, machinery or apparatus suitable for carrying on that business or trade or, not being licensed as a distiller or licensed to carry on the business of rectifying spirits, import, make or begin to make any still, rectifier or other apparatus suitable for the manufacture or rectification of spirits. R.S., c. E-12, s. 10
Excise Act — E-14 11
List of apparatus to be furnished to collector 11 Every person who imports, makes, has in his possession or keeps any still, worm, mash-tub, fermenting-tun, distilling, rectifying or brewing apparatus, tobacco press or mill for cutting or grinding tobacco shall, forthwith, after the apparatus or machinery comes into his possession and in each subsequent year on or before April 10, give to the collector of the division in which the apparatus or machinery is located a full and particular list, description and return thereof, the same in nature and form as is required by this Act in an application for a licence to use similar apparatus or machinery. R.S., c. E-12, s. 11
Excise Act — E-14 12
Term of licence 12 Each licence issued pursuant to this Act expires on March 31 next following the date of its issue, but, unless the licence is suspended, cancelled or revoked, it shall be deemed to be reissued from year to year on each successive April 1 on payment, on or before March 31 in each year, of the fee prescribed by the regulations for the issue of the licence. R.S., c. E-12, s. 12; R.S., c. 15(1st Supp.), s. 4
Excise Act — E-14 13
Application for licence 13 Every person who requires a licence under this Act shall make application therefor in writing over the person’s signature to the collector, or any other officer designated by the Minister, within whose district or excise division the business for which the licence is required is to be carried on, and every application shall be made in the form prescribed by the Minister. R.S., 1985, c. E-14, s. 13; 1999, c. 17, s. 141(E)
Excise Act — E-14 14
What application must show 14 (1) Every application for a licence under this Act shall state the exact locality in the city, town, village, township or local municipality, as the case may be, where the premises are situated, in which the business for which the licence is required is to be carried on, and shall also contain or have annexed thereto a full and particular written description in triplicate, with such models, diagrams or drawings, also in triplicate, as may be required by ministerial regulations. Where licence to apply (2) No licence shall authorize a person to carry on any business subject to excise in any place other than the premises mentioned in the application for the licence, but on application being made, in the form prescribed by the Minister, by the holder of any licence under this Act, the licence so held may be transferred from any premises to any other premises situated within the same excise division, without payment of additional licence fee, if all the requirements of this Act have been complied with by the holder of the licence with reference to the premises to which it is proposed to transfer it and all obligations imposed by the licence have been fulfilled. New bond (3) Whenever any transfer of a licence is made pursuant to subsection (2), a new bond shall be taken as is required on the issue of a new licence. R.S., 1985, c. E-14, s. 14; 1999, c. 17, s. 144(E)
Excise Act — E-14 15
Name of surety 15 Every application for a licence under this Act shall state the name of the guarantee company proposed by the applicant therefor as his surety, in accordance with the requirements of this Act, and it shall also state, in the case of a tobacco manufactory, the maximum quantity of manufactured tobacco, and, in the case of a cigar manufactory, the maximum number of cigars intended to be produced in each month. R.S., c. E-12, s. 15
Excise Act — E-14 16
List and description of apparatus 16 Every application for a licence for distilling or brewing shall contain, in addition to the information required by sections 14 and 15, a list and description in triplicate of all utensils, stills, worms, boilers, mash-tubs, fermenting-tuns, coolers, closed spirit-receivers or other vessels or machinery that are intended to be placed on the premises or that are on the premises at the time of application, specifying distinctly and clearly (a) the dimensions and capacity of every still, mash-tub, fermenting-tun, cooler, closed spirit-receiver and every other utensil, in centimetres and litres, the purpose to which each is to be applied and the locality or position in the premises in which it is, or is to be, placed or used; and (b) a description of every pipe, conduit, trough, hose, valve, pump, cock and of every means of connection or communication between the several vessels or utensils used in or about the distillery or brewery, with a description and drawing or model showing the exact position of every cock, valve, connection and joint. R.S., c. E-12, s. 16; 1980-81-82-83, c. 68, s. 51
Excise Act — E-14 17
Premises to be surveyed by officer 17 (1) No licence shall be granted for carrying on any business subject to excise until after a survey has been made by the collector, or an officer instructed for the purpose by him, of the buildings or places in which the business is to be carried on or until the collector or other officer has certified in writing that the application, descriptions, models, diagrams and drawings correctly represent the premises, and that all the provisions of this Act and of every order in council or ministerial regulation made in virtue thereof have been complied with respecting the place or premises. No licence if premises unsatisfactory (2) No licence shall be granted for carrying on any business subject to excise in a building or premises that, after careful survey, appear to the Minister to be so situated with reference to surrounding buildings or places of business, or to be so constructed or arranged, as to embarrass or endanger the full collection of the revenue. (3) [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 47] R.S., 1985, c. E-14, s. 17; R.S., 1985, c. 15 (1st Supp.), s. 47; 1999, c. 17, s. 144(E)
Excise Act — E-14 18
Term of bond 18 Every bond entered into under this Act remains in force so long as any duty on any articles or commodities subject to excise, or on any licence to which the bond relates, or any penalty, remains unpaid by the person to whom the licence was granted. R.S., c. E-12, s. 18
Excise Act — E-14 19
New bond 19 (1) Whenever any new licence is granted to any person, a new bond shall be entered into with reference to the new licence. Idem (2) A new bond shall be given, whenever, during the period for which any licence is in force to which the bond first given relates, the guarantee company is wound up, becomes insolvent or ceases to do business in Canada, and the licence is void from the time the person to whom it was granted is required by the collector or superior officer to enter into a new bond until the time when the new bond is given, during which time the person neglecting to enter into the new bond shall be held to be without a licence. R.S., c. E-12, s. 19
Excise Act — E-14 20
Application for licence 20 (1) Every application for a licence under this Act shall be forwarded by the collector to the district inspector and by the district inspector to the Minister with such information as is required by any ministerial regulation. Licence issued (2) As soon as an application referred to in subsection (1) is returned to the collector, endorsed with the approval of the district inspector and authorized by the Minister, and on the due execution of the bond with surety as herein required, the collector shall issue a licence to carry on the business and to use the utensils, machinery and apparatus specified in the application, and in the place and premises therein specified, and in such place or premises only, and shall immediately report the issue of the licence to the Minister. R.S., 1985, c. E-14, s. 20; 1999, c. 17, s. 144(E)
Excise Act — E-14 21
Forfeiture of licence 21 (1) The Minister may declare forfeited any licence authorized by this Act in any case where a person who, being a manufacturer of any class of goods subject to a duty of excise, either directly or indirectly, (a) makes a sale of any of those goods, or consigns them for sale on commission, to another person, subject to the condition that the purchaser or consignee shall not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer; or (b) makes a sale of any of those goods, or consigns them for sale on commission, to another person, on such terms as would, in their application, give more profit to the purchaser or consignee if he should not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer. Notice in Canada Gazette (2) The collector shall, on the forfeiture of a licence under subsection (1), cause a notice of the forfeiture to be forthwith inserted in the Canada Gazette , and from and after the insertion thereof the licence is void. Condition for granting new licence (3) No new licence shall be granted to a person whose licence has been forfeited under subsection (1), and no licence shall be granted to any other person for carrying on any business in the premises occupied by the former licence holder until the Minister is satisfied that the dealings referred to in this section have ceased. Decision of Minister final (4) The decision of the Minister is final as to whether any sale or consignment of goods is, or is not, subject to any conditions or on any terms that are mentioned in this section. R.S., c. E-12, s. 21
Excise Act — E-14 22
Proof of licence 22 The burden of proof that any licence required by this Act has been issued lies on the person to whom the licence is alleged to have been issued. R.S., c. E-12, s. 22
Excise Act — E-14 23
Posting up 23 Every person licensed under this Act shall keep his licence posted up in a conspicuous place in his manufactory. R.S., c. E-12, s. 23
Excise Act — E-14 24
Payment of licence fees 24 All licence fees are due and payable at the time the licence is granted, and in no case shall a licence be issued until all fees are paid. R.S., c. E-12, s. 24
Excise Act — E-14 25
Assistance to inspecting officer 25 Every person licensed under this Act shall, at all times when required, supply any officer with all assistance, lights, ladders, tools, staging or other thing necessary for inspecting the premises, stock, tools or apparatus belonging to the licensed person, or for weighing, gauging or testing any article or commodity then on the premises for which the licence is granted, and shall open all doors, and open for examination all boxes, packages, casks, barrels and other vessels, when required to do so by any officer of excise. R.S., c. E-12, s. 25
Excise Act — E-14 26
Notice of any alterations or additions to apparatus 26 Where any person holding a licence under this Act intends to make any alteration or addition to the premises, utensils, machinery or apparatus described in this Act, to remove any portion of those utensils, machinery or apparatus or to make any use of any compartment or room for a purpose different from that mentioned in the written description accompanying his application for licence, notice in writing shall be served on the collector of the intention to make those alterations, additions, removals or changes at least one week before they are commenced, and every notice shall set out fully and correctly the particulars of the proposed alterations, additions, removals or changes, and on completion of the work, that person shall furnish the collector with supplementary plans and descriptions, which the collector shall forward to the district inspector. R.S., c. E-12, s. 26
Excise Act — E-14 27
Minister may require new list, etc., of apparatus 27 The Minister may, for sufficient cause, of which sufficiency he is the sole judge, at any time after having given ten days notice, require a new list and description, with such models, diagrams or drawings as are required by this Act in an application for a licence, to be made out and furnished by any person holding a licence under this Act. R.S., c. E-12, s. 27