GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 158
Exercising any business of distilling without licence 158 (1) Every person who, without having a licence under this Act then in force, (a) distils or rectifies any spirits, or makes or ferments any beer, wash or wort, (b) assists in distilling or rectifying any spirits, or in making or fermenting any beer, wash or wort, in any unlicensed place, (c) imports, makes, commences to make, sells, offers for sale or delivers any still, worm, rectifying or other apparatus suitable for the manufacture of spirits or for the rectification of spirits, or any part of the apparatus, (d) completely or partially sets up or assists in setting up, prepares or partially prepares for working, any such still, worm, rectifying or other apparatus, (e) has in his possession, in any place, any such still, worm, rectifying or other apparatus, or any part or parts thereof, or any beer, wash or wort suitable for the manufacture of spirits, except in cases of duly registered chemical stills as provided for in this Act, or in whose place or on whose premises those things are found, (f) conceals or keeps, or allows or suffers to be concealed, or kept, in any place or premises owned or controlled by him, any such still, worm, rectifying or other apparatus, or part thereof, or any beer, wash or wort suitable for the manufacture of spirits, or (g) conceals by removing, or removes, or assists in concealing by removing or otherwise, any such still, worm, rectifying or other apparatus, or part thereof, or any beer, wash or wort suitable for the manufacture of spirits, is guilty of an indictable offence and liable to (h) a fine of not more than ten thousand dollars and not less than five hundred dollars, (i) imprisonment for a term not exceeding twelve months, or (j) both fine and imprisonment and, in default of payment of a fine imposed under paragraph (h) or (j), to imprisonment for a term not exceeding twelve months in addition to the imprisonment, if any, imposed under paragraph (i) or (j). Apparatus to be seized (2) All stills, worms, fermenting-tuns, rectifying or other apparatus suitable for the manufacture of spirits, or for the rectification of spirits, or parts thereof, and all beer, wash, wort or spirits that are found in the possession of any unlicensed person, or in any unlicensed place, shall be forfeited to the Crown, and shall be seized by any officer, and may either be destroyed when and where found or removed to a place of safe-keeping in the discretion of the seizing officer. Exception (3) Nothing in this section applies to anyone duly licensed to carry on the trade or business of a distiller or the trade or business of rectifying spirits. R.S., c. E-12, s. 158; R.S., c. 15(1st Supp.), s. 25; 1980-81-82-83, c. 68, s. 61
Excise Act — E-14 159
Additional punishment 159 Every person who has been convicted of an offence under section 158 or adjudged liable to the punishment therein provided shall in addition to that punishment forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by him under this Act. R.S., c. E-12, s. 159
Excise Act — E-14 160
Apparatus perforated or plugged 160 (1) Where in any distillery there is at any time found a vessel that may be used for containing any of the products resulting from distillation before the quantity of the products is determined and an account taken thereof, in which there is any perforation, hole or aperture, other than such as is necessary for the lawful use of the vessel, or in contravention of this Act, the distiller in whose distillery the vessel so perforated is found, although the holes or apertures or perforations have been plugged or stopped, shall incur a penalty of five hundred dollars, and the vessel, with its contents, together with all the stock of spirits or grain in the distillery at the time the unlawful perforation is discovered, shall be forfeited to the Crown and dealt with accordingly. Exception (2) A hole or perforation accidentally made may with the permission of the Minister be repaired under the supervision of an officer. R.S., c. E-12, s. 160
Excise Act — E-14 161
Removing spirits 161 (1) Spirits removed from any distillery or warehouse in which they have been bonded or stored before a permit for that removal has been granted as required by section 156 shall be forfeited to the Crown and shall be seized and detained by any officer and dealt with accordingly. Package detained (2) Where any package containing spirits has been detained by any officer by reason of the package being carried by any person or vehicle without a permit and if within thirty days after the detention thereof evidence is not adduced to the satisfaction of the officer that the spirits were being lawfully removed and that the duty thereon had been paid, the package and spirits so detained shall be forfeited to the Crown and dealt with accordingly. R.S., c. E-12, s. 161
Excise Act — E-14 162
Removal of spirits contrary to regulations 162 Where spirits are removed from a distillery in a cask or package containing less than a quantity prescribed by the regulations, those spirits are forfeited to the Crown and shall be seized by an officer and dealt with accordingly. R.S., c. E-12, s. 162; R.S., c. 15(1st Supp.), s. 26
Excise Act — E-14 163
Sale of spirits unlawfully manufactured, etc. 163 (1) Every person is guilty of an indictable offence who, without lawful excuse, sells or offers for sale or purchases or has in the person’s possession any spirits, whether or not the person is the owner thereof, (a) unlawfully manufactured; (b) unlawfully imported; (c) unlawfully or fraudulently removed from any distillery; (d) unlawfully or fraudulently removed from any bonded manufactory; (e) unlawfully or fraudulently removed from any bonded warehouse; (f) unlawfully or fraudulently removed from any place where spirits subject to drawback are held; (g) that have been released from excise bond exempt from duty as being for the use of a person or organization by law entitled to the exemption, but which spirits have been subsequently sold or otherwise disposed of to a person not entitled to any exemption; or (h) that have been released from excise bond either free or at a reduced rate of duty for a specific use and have been subsequently diverted to a use other than that for which the exemption was given. Punishment (2) Every person who is convicted of an offence under subsection (1) is liable to (a) a fine of not more than ten thousand dollars and not less than five hundred dollars, (b) imprisonment for a term not exceeding twelve months, or (c) both fine and imprisonment and, in default of payment of a fine imposed under paragraph (a) or (c), to imprisonment for a term not exceeding twelve months in addition to the imprisonment, if any, imposed under paragraph (b) or (c). Forfeiture (3) All spirits referred to in subsection (1) wherever they are found, and all horses and vehicles, vessels and other appliances that have been or are being used for the purpose of transporting the spirits so manufactured, imported, removed, disposed of, diverted, or in or on which the spirits are found, shall be forfeited to the Crown, and may be seized and detained by any officer and be dealt with accordingly. R.S., 1985, c. E-14, s. 163; 1989, c. 22, s. 11
Excise Act — E-14 165
Illegal possession 165 Where any two or more persons are found together and they, or any one of them, have in their or his possession any spirits liable to seizure under this Act, each of those persons having knowledge of the fact of the possession is guilty of an offence and punishable in accordance with the provisions of this Act as if the goods were found in his possession. R.S., c. E-12, s. 165
Excise Act — E-14 166
Attaching to packages of spirits any unauthorized label 166 Every person who, except as authorized by the Trademarks Act , attaches to any bottle, flask or other package of spirits any label, stamp or other device containing any statement or information other than the name of the spirits and the name of the bottler and his place of residence, unless the form and wording thereof have been first approved by the Minister, is guilty of an offence and liable on summary conviction, (a) for a first offence, to a fine not exceeding fifty dollars, and (b) for each subsequent offence, to a fine not exceeding one hundred dollars, and in addition thereto in either case to an additional fine equal to eleven cents per litre on the reputed contents of the bottles, flasks or other packages so illegally labelled or stamped. R.S., 1985, c. E-14, s. 166 2014, c. 20, s. 366(E)
Excise Act — E-14 167
Provisions additional to Part I 167 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to breweries. R.S., c. E-12, s. 168
Excise Act — E-14 168
Conditions of licence 168 (1) A licence to carry on the trade or business of a brewer may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector, and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than five thousand dollars. Conditions of bond (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, duties and penalties, as well as to all other matters and things whatever. R.S., c. E-12, s. 169
Excise Act — E-14 169
Fee for licence 169 (1) A person to whom a licence for brewing is granted shall pay to the collector of the district or excise division in which he proposes to carry on the trade or business of a brewer a licence fee prescribed by the regulations. Manufacture of malt products (2) No person shall manufacture a product if malt or malt and other ingredients are infused and the resultant wort is used in the manufacturing process, unless a formula is submitted and approved by the Minister, and the person manufacturing the product has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of five thousand dollars conditioned on the complete manufacture of the goods in accordance with the formula and compliance with such other conditions as are prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 169; 1999, c. 17, s. 144(E)
Excise Act — E-14 170
Duties — beer or malt liquor 170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor, other than beer concentrate, the duties of excise set out in Part II of the schedule, which duties shall be paid to the collector as provided in this Act. Duties — beer concentrate (1.1) There shall be imposed, levied and collected, and paid to the collector as provided in this Act, on beer concentrate the duties of excise determined by the following formula: A × B × C where A is the quantity in litres of beer concentrate, B is the maximum quantity, determined in hectolitres, of any particular beer product that can be transformed in a manner approved by the Minister from a litre of that beer concentrate, and C is the rate of duties of excise set out in Part II of the schedule that is applicable in respect of a hectolitre of that particular beer product. Wastage allowance (2) Notwithstanding subsection (1), where beer or malt liquor is produced by a person licensed under section 168 to carry on the trade or business of a brewer, an allowance prescribed by the regulations shall be made for loss in production based on the duty assessed on the beer or malt liquor produced, but the allowance shall not exceed five per cent thereof. R.S., 1985, c. E-14, s. 170; 2007, c. 2, s. 60; 2017, c. 33, s. 167
Excise Act — E-14 170.2
Definition of inflationary adjusted year 170.2 (1) In this section, inflationary adjusted year means 2018 and every year after that year. Annual adjustments (2) Each rate of duty set out in Part II of the schedule applicable in respect of a hectolitre of beer or malt liquor 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 hectolitre 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 (a) in the case of the rates set out in sections 1 and 2 of Part II of the schedule, to the nearest one-hundredth or, if the adjusted rate is equidistant from two consecutive one-hundredths, to the higher one-hundredth; and (b) in the case of the rate set out in section 3 of Part II of the schedule, 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. 2017, c. 20, s. 42 2023, c. 26, s. 124 2024, c. 17, s. 113
Excise Act — E-14 171
Computation of duty 171 The duty imposed by this Act on beer or malt liquor shall be charged and computed in such manner as may be prescribed by ministerial regulations. R.S., 1985, c. E-14, s. 171; 1999, c. 17, s. 144(E)
Excise Act — E-14 172
Beer brewed for non-commercial use 172 (1) Notwithstanding sections 170 and 171, the duties of excise thereby imposed shall not be levied or collected on beer that is made or brewed by any person for personal or family consumption or to be given away without charge and that is not for sale or commercial use. Exempt brewing apparatus (2) Any apparatus used only for making or brewing beer in the circumstances described in subsection (1) is exempt from the provisions of this Act respecting the possession of brewing apparatus by unlicensed persons. (3) and (4) [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 64] Offence and punishment (5) Every one who makes or brews beer for personal or family consumption or to be given away without charge and who sells or puts to a commercial use beer so made or brewed is guilty of an indictable offence and liable to the penalties provided by subsection 176(1) for making or brewing beer without a licence. R.S., 1985, c. E-14, s. 172; R.S., 1985, c. 7 (2nd Supp.), s. 64
Excise Act — E-14 173
Drawback on beer exported 173 (1) Every licensed brewer who exports beer or malt liquor of his own manufacture is entitled to receive a drawback equivalent to the duty imposed thereon, and the amount of the drawback shall be computed in such manner and by such means as are directed by ministerial regulations. Notice of intention to export (2) No drawback under this section shall be allowed or paid unless the brewer claiming it gave notice to an officer of his intention to export the beer or malt liquor in respect of which the drawback is claimed and made such declaration respecting the quantity thereof as is required by ministerial regulations. Transactions deemed to be exports (3) For the purposes of this section and section 174, the delivery of beer or malt liquor (a) for use as ships’ stores, or (b) to or for the use of any person or class of persons designated by the Governor in Council, under such conditions as the Governor in Council prescribes, shall be deemed to be an export. R.S., 1985, c. E-14, s. 173; 1999, c. 17, s. 144(E); 2002, c. 22, s. 425(F)
Excise Act — E-14 174
Regulations 174 (1) The Governor in Council may make such regulations as to him seem necessary for carrying into effect and enforcing the provisions of this Act respecting the operation of a licensed brewery, the information to be shown on containers, the keeping of records, the making of entries and returns, the sale or removal from a licensed brewery of beer for exportation and the collection of the duties imposed by this Act. Idem (2) Regulations made under this section may provide for the destruction of beer that has become unfit for use (a) in storage tanks, bottles, kegs or other containers, before it was shipped from the brewery, or (b) in the containers in which it was shipped from the brewery, and for the refunding to the brewer, in whole or in part, of the duty paid on beer so destroyed. R.S., 1985, c. E-14, s. 174; R.S., 1985, c. 7 (2nd Supp.), s. 65, c. 12 (4th Supp.), s. 64; 2000, c. 30, s. 168(F)
Excise Act — E-14 175
Every brewer to make returns 175 Every person who carries on business as a brewer shall render to the collector a just and true account in writing, extracted from the books kept as required by this Act, and the account shall exhibit such particulars as may be required by ministerial regulations. R.S., 1985, c. E-14, s. 175; 1999, c. 17, s. 144(E)
Excise Act — E-14 176
Brewing without a licence 176 (1) Every person who, without having a licence under this Act then in force, (a) makes or brews any beer or malt liquor, except beer that is made or brewed for personal or family consumption or to be given away without charge and that is not for sale or commercial use, or (b) has in his possession, whether the owner thereof or not, any beer or malt liquor that has not been made or brewed, distributed or disposed of in accordance with this Act, is guilty of an indictable offence and liable (c) for a first offence, to a fine of not more than one hundred dollars and not less than twenty-five dollars, and in default of payment of the fine to a term of imprisonment, with or without hard labour, of not more than three months and not less than one month, and (d) for each subsequent offence, to a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars, and in default of payment of the fine to a term of imprisonment with hard labour of not more than six months and not less than two months. Additional punishment (2) Every person who becomes liable to the punishment provided for in subsection (1) shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by that person under this Act. Exception (3) Subsection (1) does not apply to a person who is licensed as a spirits licensee under section 14 of the Excise Act, 2001 and who produces beer solely for the purpose of distilling the beer. R.S., 1985, c. E-14, s. 176; R.S., 1985, c. 7 (2nd Supp.), s. 66; 2002, c. 22, s. 365
Excise Act — E-14 177
Illegal possession of apparatus 177 Every person who has in his possession any brewing apparatus contrary to this Act shall incur, for a first offence, a fine of not more than one hundred dollars and not less than twenty-five dollars, and for each subsequent offence a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars and, in either case, all brewing apparatus may be seized as forfeited. R.S., c. E-12, s. 178
Excise Act — E-14 178
Penalties 178 (1) Every brewer who (a) fails to keep any record or make any entry or return as required by ministerial regulations, (b) removes beer or malt liquor from the vessels in which it is to be gauged before the quantity has been determined and assessed for duty, (c) adds to the volume of beer or malt liquor after assessment of duty except under the supervision of an officer, (d) evades or attempts to evade the payment of duties imposed by this Act, or any part thereof, or (e) fails to comply with any of the requirements of this Act or any ministerial regulation, is liable to a fine of not more than five thousand dollars and not less than one thousand dollars and shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty, if any, that should have been paid by him under this Act. Seizure (2) All vessels, utensils and apparatus, the property of the brewer referred to in subsection (1), used in or about the licensed brewery, and all beer, grain, malt or wort found in or about the brewery, may be seized as forfeited. R.S., 1985, c. E-14, s. 178; 1999, c. 17, s. 144(E)
Excise Act — E-14 179
Sale, removal, etc. 179 Every person who sells, removes, receives or purchases or in any way aids in the sale, removal, receipt or purchase of any beer on which the duties of excise imposed by this Act have not been paid is guilty of an indictable offence and liable (a) for a first offence, to a fine of not more than two hundred dollars and not less than fifty dollars or to imprisonment, with or without hard labour, for a term of not more than three months and not less than one month or to both fine and imprisonment; and (b) for each subsequent offence, to a fine of not more than two hundred dollars and not less than one hundred dollars or to imprisonment for a term of not more than six months and not less than three months or to both fine and imprisonment. R.S., c. E-12, s. 180
Excise Act — E-14 180
Provisions additional to Part I 180 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to bonded manufacturers. R.S., c. E-12, s. 181
Excise Act — E-14 181
Manufacture in bond 181 The Governor in Council may, in his discretion, authorize the manufacture in bond of such goods as he sees fit to designate, in the manufacture or production of which spirits or other articles subject to duties of customs or excise are used, by persons licensed to that effect, subject to the provisions of this Act and to regulations made by the Governor in Council. R.S., c. E-12, s. 182