GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 135
Imposition — wine packaged in Canada 135 (1) Duty is imposed on wine that is packaged in Canada at the rates set out in Schedule 6. Wine produced for personal use and by small producers (2) Subsection (1) does not apply to wine that is (a) produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada; (a.1) produced and packaged by an individual for their personal use; or (b) produced by a wine licensee and packaged by or on behalf of the licensee during a fiscal month in a particular fiscal year of the licensee if (i) the total sales by the licensee of products that are subject to duty under subsection (1), or that would have been so subject to duty in the absence of this subsection, in the fiscal year ending immediately before the particular fiscal year did not exceed $50,000, and (ii) the total sales by the licensee of those products during the particular fiscal year before the fiscal month did not exceed $50,000. Time of imposition (3) The duty is imposed at the time the wine is packaged. It is also payable at that time unless the wine is entered into an excise warehouse immediately after packaging. Payable by responsible person (4) The duty is payable by the person who is responsible for the wine immediately before it is packaged. Wine licensee ceases to be liable for duty (5) If an excise warehouse licensee becomes liable under section 140 for duty on the wine, the person required under subsection (4) to pay the duty ceases to be liable to pay it. 2002, c. 22, s. 135; 2007, c. 2, s. 57, c. 18, s. 100 2022, c. 10, s. 132
Excise Act, 2001 — E-14.1 135.1
Definitions 135.1 (1) The following definitions apply in this section. inflationary adjusted year means 2018 and every year after that year. ( année inflationniste ) reference year means a 12-month period that begins on April 1 of a year and ends on March 31 of the following year. ( année de référence ) Annual adjustments (2) Each rate of duty set out in Schedule 6 applicable in respect of a litre of wine is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of (a) the rate determined by the formula A × B where A is the rate of duty applicable to the litre on March 31 of the inflationary adjusted year, and B is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula C/D where C is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and D is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and (b) the rate of duty referred to in the description of A in paragraph (a). Adjustment — 2023 (2.1) In respect of the inflationary adjusted year that is 2023, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2024 (2.2) In respect of the inflationary adjusted year that is 2024, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2025 (2.3) In respect of the inflationary adjusted year that is 2025, if the amount determined for B in paragraph (2)(a) without reference to this subsection is greater than 1.02, the description of B in that paragraph is deemed to be equal to 1.02. Rounding (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth. Consumer Price Index (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act , for each month in that period; (b) dividing the aggregate obtained under paragraph (a) by 12; and (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth. Application of adjusted rate (5) If duties on wine are imposed in a reference year but become payable in another reference year that begins in an inflationary adjusted year, those duties are determined at the rate of duty as adjusted under subsection (2) on the first day of the other reference year. 2017, c. 20, s. 50 2023, c. 26, s. 126 2024, c. 17, s. 124
Excise Act, 2001 — E-14.1 136
Duty payable on removal from warehouse 136 (1) Subject to subsection (2), if packaged wine is removed from an excise warehouse for entry into the duty-paid market, duty is payable on the wine at the time of its removal and is payable by the excise warehouse licensee. Removals for consignment sales (2) If a small wine licensee removes packaged wine that the licensee produced or packaged from the excise warehouse of the licensee for delivery and sale on a consignment basis at a retail store operated on behalf of two or more small wine licensees and that is not located on the premises of a wine licensee, the wine is deemed to be removed from the warehouse for entry into the duty-paid market at the time the wine is sold. Meaning of small wine licensee (3) In this section, a wine licensee is a small wine licensee during a fiscal year of the licensee if, in the previous fiscal year, the total amount of wine sold by the licensee did not exceed 60,000 litres. 2002, c. 22, s. 136; 2007, c. 18, s. 101
Excise Act, 2001 — E-14.1 137
Duty payable on packaged wine taken for use 137 Subject to sections 144 to 146, if non-duty-paid packaged wine that is in the possession of an excise warehouse licensee or a licensed user is taken for use, duty is payable on the wine at the time it is taken for use and is payable by the licensee or user.
Excise Act, 2001 — E-14.1 138
Duty payable on unaccounted packaged wine 138 (1) Duty is payable on non-duty-paid packaged wine that has been received by an excise warehouse licensee or a licensed user but that cannot be accounted for by the licensee or user (a) as being in the excise warehouse of the licensee or the specified premises of the user; (a.1) in the case of packaged wine described by subsection 136(2), as being in a store described by that subsection; (b) as having been removed, used or destroyed in accordance with this Act; or (c) as having been lost in prescribed circumstances, if the licensee or user fulfills any prescribed conditions. When duty payable (2) Duty is payable by the licensee or user at the time the wine cannot be accounted for. 2002, c. 22, s. 138; 2007, c. 18, s. 102
Excise Act, 2001 — E-14.1 139
Duty on wine in marked special container relieved 139 (1) Duty imposed under subsection 135(1) is relieved on wine that is contained in a marked special container of wine from which the marking has been removed in accordance with section 156. Duty on returned wine relieved (2) Duty imposed under subsection 135(1) or levied under subsection 21.2(2) of the Customs Tariff is relieved on wine that is returned to the bulk wine inventory of a wine licensee in accordance with section 157.
Excise Act, 2001 — E-14.1 140
Non-duty-paid packaged alcohol 140 If non-duty-paid packaged alcohol is entered into an excise warehouse immediately after being packaged, the excise warehouse licensee is liable for the duty on the alcohol at the time it is entered into the warehouse.
Excise Act, 2001 — E-14.1 141
Imported packaged alcohol 141 If, in accordance with subsection 21.2(3) of the Customs Tariff , imported packaged alcohol is, without the payment of duty, released under the Customs Act to the excise warehouse licensee or licensed user who imported it, the excise warehouse licensee or licensed user is liable for the duty on the alcohol.
Excise Act, 2001 — E-14.1 142
Transfer between warehouse licensees 142 (1) If non-duty-paid packaged alcohol is removed from the excise warehouse of an excise warehouse licensee (in this subsection referred to as the “transferor”) to the excise warehouse of another excise warehouse licensee, at the time the alcohol is entered into the warehouse of the other licensee, (a) the other licensee becomes liable for the duty on the alcohol; and (b) the transferor ceases to be liable for the duty. Transfer to licensed user (2) If non-duty-paid packaged alcohol is removed from an excise warehouse to the specified premises of a licensed user, at the time the alcohol is entered into those premises, (a) the licensed user becomes liable for the duty on the alcohol; and (b) the excise warehouse licensee ceases to be liable for the duty. Transfer from licensed user (3) If non-duty-paid packaged alcohol is removed from the specified premises of a licensed user to an excise warehouse, at the time the alcohol is entered into the warehouse, (a) the excise warehouse licensee becomes liable for the duty on the alcohol; and (b) the licensed user ceases to be liable for the duty.
Excise Act, 2001 — E-14.1 143
Approved formulations 143 The Minister may impose any conditions or restrictions that the Minister considers necessary in respect of the making, importation, packaging, use or sale of, or other dealing with, an approved formulation.
Excise Act, 2001 — E-14.1 144
Non-dutiable uses — approved formulations 144 Duty is relieved on bulk alcohol and non-duty-paid packaged alcohol used by a licensed user in an approved formulation.
Excise Act, 2001 — E-14.1 145
Duty not payable — bulk alcohol 145 (1) Duty is not payable on bulk alcohol (a) taken for analysis by an alcohol licensee or a licensed user in a manner approved by the Minister; (b) destroyed by an alcohol licensee or a licensed user in a manner approved by the Minister; or (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister. Duty not payable — packaged alcohol (2) Duty is not payable on non-duty-paid packaged alcohol (a) taken for analysis by an excise warehouse licensee or a licensed user in a manner approved by the Minister; (b) destroyed by an excise warehouse licensee or a licensed user in a manner approved by the Minister; (c) used by a licensed user in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister; or (d) in the case of wine, taken for use by an excise warehouse licensee if that licensee is also the wine licensee who produced or packaged the wine and the wine is provided free of charge to individuals for consumption as a sample at the premises where the licensee produces or packages wine. No duty payable — alcohol taken for analysis or destroyed (3) Duty is not payable on bulk alcohol or non-duty-paid packaged alcohol that is taken for analysis or destroyed by the Minister. 2002, c. 22, s. 145; 2007, c. 18, s. 103
Excise Act, 2001 — E-14.1 146
Duty not payable — vinegar 146 (1) Duty is not payable on alcohol that is used by a licensed user to produce vinegar if not less than 0.5 kg of acetic acid is produced from every litre of absolute ethyl alcohol used. Deemed taken for use if deficiency (2) If a licensed user uses alcohol to produce vinegar and less than 0.5 kg of acetic acid is produced from every litre of absolute ethyl alcohol used, the licensed user is deemed to have taken for use, at the time the vinegar is produced, the number of litres of that alcohol that is equivalent to the number determined by the formula A - (2 × B) where A is the number of litres of absolute ethyl alcohol used, and B is the number of kilograms of acetic acid produced.
Excise Act, 2001 — E-14.1 147
Duty not payable — packaged alcohol 147 (1) Duty is not payable on non-duty-paid packaged alcohol, other than alcohol contained in a marked special container, that is removed from an excise warehouse (a) for delivery (i) to an accredited representative for their personal or official use, (ii) to a duty free shop for sale in accordance with the Customs Act , (iii) to a registered user for use in accordance with their registration, or (iv) as ships’ stores in accordance with the Ships’ Stores Regulations ; or (b) for export by the excise warehouse licensee in accordance with this Act. Duty not payable — special container of spirits (2) Duty is not payable on spirits contained in a marked special container that is removed from an excise warehouse (a) for delivery to a registered user for use in accordance with their registration, if the container is marked for delivery to and use by a registered user; or (b) for export by the excise warehouse licensee in accordance with this Act, if the container was imported. Duty not payable — special container of wine (3) Duty is not payable on wine imported in a marked special container that is removed from an excise warehouse for export by the excise warehouse licensee in accordance with this Act. Duty not payable — wine samples (4) Duty is not payable on non-duty-paid packaged wine, other than wine contained in a marked special container, that is removed from the excise warehouse of the wine licensee who produced or packaged the wine if the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine. 2002, c. 22, s. 147; 2007, c. 18, s. 104
Excise Act, 2001 — E-14.1 148
Volume of alcohol 148 (1) The volume and absolute ethyl alcohol content of alcohol shall be determined in a manner specified by the Minister using approved instruments. Approval of instrument (2) The Minister may examine and approve an instrument or a class, type or design of instruments for the measurement of the volume and absolute ethyl alcohol content of alcohol. Re-examination (3) The Minister may direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by the Minister be submitted to the Minister for re-examination and, if the Minister so directs, the person who has the custody and control of the instrument shall immediately submit it to the Minister for re-examination. Revocation of approval (4) After re-examining an instrument, the Minister may, in writing, revoke the Minister’s approval of that instrument or instruments of the same class, type or design as that instrument. Indicating instrument is approved (5) Every approved instrument the approval of which has not been revoked shall indicate the approval in a manner acceptable to the Minister.
Excise Act, 2001 — E-14.1 149
Restriction — entering into warehouse 149 No person shall enter non-duty-paid packaged alcohol into an excise warehouse except in accordance with this Act.
Excise Act, 2001 — E-14.1 150
Import by warehouse licensee 150 (1) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the excise warehouse licensee who imported it, the licensee shall immediately enter it into the excise warehouse of the licensee. Import by licensed user (2) If imported packaged alcohol is, without the payment of duty, released under the Customs Act to the licensed user who imported it, the licensed user shall immediately enter it into the specified premises of the licensed user.
Excise Act, 2001 — E-14.1 151
Restriction on removal 151 (1) No person shall remove non-duty-paid packaged alcohol from an excise warehouse. Exception (2) Subject to the regulations, a person may remove from an excise warehouse (a) non-duty-paid packaged alcohol, other than alcohol in a marked special container, for (i) entry into the duty-paid market, (ii) delivery to another excise warehouse, (iii) delivery to an accredited representative for their personal or official use, (iv) delivery as ships’ stores, in accordance with the Ships’ Stores Regulations , (v) delivery to a duty free shop for sale in accordance with the Customs Act to persons who are about to leave Canada, (vi) delivery to a licensed user, (vii) delivery to a registered user for use in accordance with their registration, (viii) in the case of packaged wine described in subsection 136(2), delivery to a store described in that subsection, or (ix) export; (a.1) non-duty-paid packaged wine, other than wine in a marked special container, if the warehouse is the excise warehouse of the wine licensee who produced or packaged the wine and the wine is to be provided free of charge to individuals as a sample consumed at the premises where the licensee produces or packages wine; (b) a non-duty-paid marked special container of wine for (i) delivery to another excise warehouse, or (ii) entry into the duty-paid market for delivery to a bottle-your-own premises; (c) a non-duty-paid marked special container of spirits for (i) delivery to another excise warehouse, (ii) if the container is marked for delivery to and use by a registered user, delivery to a registered user for use in accordance with their registration, or (iii) if the container is marked for delivery to and use at a bottle-your-own premises, entry into the duty-paid market for delivery to a bottle-your-own premises; or (d) an imported non-duty-paid marked special container of alcohol, for export. 2002, c. 22, s. 151; 2007, c. 18, s. 105
Excise Act, 2001 — E-14.1 152
Return of duty-paid alcohol 152 If packaged alcohol that has been removed from an excise warehouse for entry into the duty-paid market is returned to that warehouse under prescribed conditions, the alcohol may be entered into the warehouse as non-duty-paid packaged alcohol.
Excise Act, 2001 — E-14.1 153
Return of non-duty-paid alcohol 153 If non-duty-paid packaged alcohol that has been removed from an excise warehouse in accordance with section 147 is returned to an excise warehouse under prescribed conditions, the alcohol may be entered into the warehouse as non-duty-paid packaged alcohol.
Excise Act, 2001 — E-14.1 153.1
Return of non-duty-paid wine 153.1 If non-duty-paid packaged wine that has been removed from an excise warehouse under subparagraph 151(2)(a)(viii) is returned to that warehouse under prescribed conditions, the wine may, if it had not been entered into the duty-paid market, be entered into the warehouse as non-duty-paid packaged wine. 2007, c. 18, s. 106
Excise Act, 2001 — E-14.1 154
Supplying packaged alcohol to retail store 154 (1) Subject to subsections (2) and 155(1), an excise warehouse licensee shall not, during a calendar year, supply from a particular premises specified in the excise warehouse licence of the licensee to a retail store more than 30% of the total volume of packaged alcohol supplied from those premises to all retail stores during the year. Exception for certain retail stores (2) An excise warehouse licensee who is an alcohol licensee may supply from the particular premises to a retail store of the licensee more than 30% of that total volume if (a) the store is located at a place at which the licensee produces or packages alcohol; and (b) not less than 90% of the volume of packaged alcohol supplied to the store from the particular premises in the year consists of alcohol that was packaged by, or, if the licensee was responsible for the alcohol immediately before it was packaged, on behalf of, the licensee.
Excise Act, 2001 — E-14.1 155
Exception for remote stores 155 (1) On application in the prescribed form and manner by an excise warehouse licensee who is a liquor authority or a non-retailer of alcohol, the Minister may authorize the licensee to supply during a calendar year from a particular premises specified in their excise warehouse licence to a retail store more than 30% of the total volume of packaged alcohol to be supplied from the premises to all retail stores during the year if the Minister is satisfied that the delivery of packaged alcohol by railway, truck or water vessel to the store is not possible for five consecutive months in every year. Revocation (2) The Minister may revoke an authorization under subsection (1) if (a) the licensee makes a written request to the Minister to revoke the authorization; (b) the licensee fails to comply with any condition imposed in respect of the authorization or any provision of this Act; (c) the Minister is no longer satisfied that the requirements of subsection (1) are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (3) If the Minister revokes an authorization of a licensee, the Minister shall notify the licensee in writing of the revocation and its effective date.
Excise Act, 2001 — E-14.1 156
Removal of special container 156 An alcohol licensee who has marked a special container of alcohol may remove the container from their excise warehouse to return it to the bulk alcohol inventory of the licensee if the marking on the container is removed by the licensee in the manner approved by the Minister.
Excise Act, 2001 — E-14.1 157
Removal of packaged wine from excise warehouse 157 A wine licensee may remove non-duty-paid packaged wine from their excise warehouse to return it to the bulk wine inventory of the licensee.
Excise Act, 2001 — E-14.1 158
Removal of packaged spirits from excise warehouse 158 A spirits licensee may remove non-duty-paid packaged spirits from their excise warehouse to return them to the bulk spirits inventory of the licensee.
Excise Act, 2001 — E-14.1 158.01
Non-application 158.01 This Part does not apply to (a) cannabis products that are produced in Canada by an individual for the personal use of the individual and in accordance with the Cannabis Act , but only to the extent that those cannabis products are used in activities that are not prohibited for those cannabis products under that Act; (b) cannabis products that are produced in Canada by an individual for the medical purposes of the individual and in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , as applicable, but only to the extent that those cannabis products are used by the individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable; (c) cannabis products that are produced in Canada by a designated person — being an individual who is authorized under the Controlled Drugs and Substances Act or the Cannabis Act to produce cannabis for the medical purposes of another individual — for the medical purposes of the other individual and in accordance with whichever of those Acts is applicable, but only to the extent that those cannabis products are used by the designated person or the other individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable; or (d) cannabis products that are in the possession of a holder of a licence referred to in paragraph 8(1)(e) or (f) of the Cannabis Regulations , but only to the extent that those cannabis products are used by the holder of the licence in activities that are not prohibited for those cannabis products under the conditions of the licence or the Cannabis Act . 2018, c. 12, s. 73 2022, c. 19, s. 94
Excise Act, 2001 — E-14.1 158.02
Production without licence prohibited 158.02 (1) No person shall, other than in accordance with a cannabis licence issued to the person, produce cannabis products. Deemed producer (2) A person that, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the production of a cannabis product is deemed to be producing the cannabis product and the other person is deemed not to be producing the cannabis product. Exception (3) Subsection (1) does not apply in respect of (a) the production of industrial hemp by-products by an industrial hemp grower; and (b) a prescribed person that produces prescribed cannabis products, or cannabis products of a prescribed class, in prescribed circumstances or for a prescribed purpose. 2018, c. 12, s. 73