GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 (a)
taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day, and that, at the beginning of the adjustment day, (a) were owned by that person for sale in the ordinary course of a business of the person; (b) were not held in a vending machine; and (c) were not relieved from that duty under this Act. ( cigarettes imposées )
Excise Act, 2001 — E-14.1
taxed tobacco [Repealed, 2014, c. 20, s. 69]
Excise Act, 2001 — E-14.1 58.2
Imposition of tax — 2017 increase 58.2 (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of March 23, 2017 at the rate of $0.00265 per cigarette. Imposition of tax — 2018 increase (1.1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of February 28, 2018 at the rate of $0.011468 per cigarette. Imposition of tax — 2021 increase (1.2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of April 20, 2021 at the rate of $0.02 per cigarette. Imposition of tax — 2024 increase (1.3) Subject to section 58.3, every person shall pay to His Majesty a tax on all taxed cigarettes of the person held at the beginning of April 17, 2024 at the rate of $0.02 per cigarette. Imposition of tax — inflationary adjusted years (2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of April 1 of an inflationary adjusted year at a rate per cigarette equal to (a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula (A – B)/5 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on April 1 of the inflationary adjusted year, and B is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on March 31 of the inflationary adjusted year; and (b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula C – D where C is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on April 1 of the inflationary adjusted year, and D is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on March 31 of the inflationary adjusted year. Rounding (3) The amount determined under paragraph (2)(a) or (b) is to be rounded to the nearest one-hundred-thousandth or, if the amount is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth. 2006, c. 4, s. 34; 2007, c. 35, s. 198; 2014, c. 20, s. 70; 2017, c. 20, s. 46; 2018, c. 12, s. 49 2021, c. 23, s. 118 2024, c. 17, s. 120
Excise Act, 2001 — E-14.1 58.3
Exemption for small retail inventory 58.3 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes. 2006, c. 4, s. 34; 2007, c. 35, s. 199; 2014, c. 20, s. 70
Excise Act, 2001 — E-14.1 58.4
Taking of inventory 58.4 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed cigarettes held at the beginning of an adjustment day. 2006, c. 4, s. 34; 2014, c. 20, s. 70
Excise Act, 2001 — E-14.1 58.5
Returns 58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before, (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; (a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; (a.3) in the case of the tax imposed under subsection 58.2(1.3), June 30, 2024; or (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year. Separate returns (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division. 2006, c. 4, s. 34; 2007, c. 35, s. 200; 2014, c. 20, s. 71; 2017, c. 20, s. 47; 2018, c. 12, s. 50 2021, c. 23, s. 119 2024, c. 17, s. 121
Excise Act, 2001 — E-14.1 58.6
Payment 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before (a) in the case of the tax imposed under subsection 58.2(1), May 31, 2017; (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; (a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; (a.3) in the case of the tax imposed under subsection 58.2(1.3), June 30, 2024; or (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year. Minimum interest (2) No interest in respect of an amount payable by a person under this Part is payable if, at the time the person pays the amount, the total of that interest otherwise payable is less than $25. Extension (3) The Minister may at any time extend in writing the time for filing a return, or paying the tax payable, under this Part and, where the Minister so extends the time, (a) the return shall be filed or tax payable shall be paid within the time as so extended; and (b) interest is payable under section 170 as if the time had not been extended. 2006, c. 4, s. 34; 2007, c. 35, s. 201; 2014, c. 20, s. 72; 2017, c. 20, s. 48; 2018, c. 12, s. 51 2021, c. 23, s. 120 2024, c. 17, s. 122
Excise Act, 2001 — E-14.1 59
Application — Importation of Intoxicating Liquors Act 59 For greater certainty, the Importation of Intoxicating Liquors Act continues to apply to the importation, sending, taking and transportation of intoxicating liquor into a province.
Excise Act, 2001 — E-14.1 59.1
Importations involving a provincial authority 59.1 If alcohol is imported under circumstances in which subsection 3(1) of the Importation of Intoxicating Liquors Act applies, the alcohol is deemed, for the purposes of this Act and subsection 21.2(3) of the Customs Tariff , to have been imported by the person who would have been the importer in the absence of that subsection 3(1) and not by Her Majesty in right of a province or a liquor authority. 2007, c. 18, s. 88
Excise Act, 2001 — E-14.1 60
Prohibition — production and packaging of spirits 60 (1) No person shall, except in accordance with a spirits licence issued to the person, produce or package spirits. Exception (2) Subsection (1) does not apply to (a) the packaging of spirits from a marked special container by a purchaser at a bottle-your-own premises; or (b) the production of spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol. 2002, c. 22, s. 60; 2007, c. 18, s. 89
Excise Act, 2001 — E-14.1 61
Prohibition — possession of still 61 No person shall possess a still or other equipment suitable for the production of spirits with the intent of producing spirits unless the person (a) is a spirits licensee; (b) has a pending application for a spirits licence; or (c) possesses the still or equipment solely for the purpose of producing spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol. 2002, c. 22, s. 61; 2007, c. 18, s. 90
Excise Act, 2001 — E-14.1 62
Prohibition — production and packaging of wine 62 (1) No person shall, except in accordance with a wine licence issued to the person, produce or package wine. Exception (2) Subsection (1) does not apply to (a) the production of wine by an individual for their personal use; (b) the packaging of wine referred to in paragraph (a) by an individual for their personal use; or (c) the packaging of wine from a marked special container by a purchaser at a bottle-your-own premises.
Excise Act, 2001 — E-14.1 62.1
Prohibition — fortification of wine 62.1 Except as permitted under section 130, no person shall use bulk spirits to fortify bulk wine. 2007, c. 18, s. 91
Excise Act, 2001 — E-14.1 63
Prohibition — sale of wine produced for personal use 63 No person shall sell or put to a commercial use wine that was produced, or produced and packaged, by an individual for their personal use.
Excise Act, 2001 — E-14.1 64
Wine produced by individual 64 For the purposes of this Act, wine is not produced or packaged by an individual if it has been produced or packaged by a person acting on their behalf.
Excise Act, 2001 — E-14.1 65
Prohibition — ferment-on-premises facility 65 No person shall carry on at a ferment-on-premises facility any activity specified in a licence or registration issued under this Act other than an activity specified in a ferment-on-premises registration.
Excise Act, 2001 — E-14.1 66
Application — in-transit and transhipped alcohol 66 Sections 67 to 72, 75, 76, 80, 85, 88, 97 to 100 and 102 do not apply to imported alcohol or specially denatured alcohol that is, in accordance with the Customs Act , the Customs Tariff and the regulations made under those Acts, (a) transported by a customs bonded carrier from a place outside Canada to another place outside Canada; (b) stored in a customs bonded warehouse or sufferance warehouse for subsequent delivery to a place outside Canada; or (c) transported by a customs bonded carrier (i) from a place outside Canada to a customs bonded warehouse or a sufferance warehouse for subsequent delivery to a place outside Canada, or (ii) from a customs bonded warehouse or a sufferance warehouse to a place outside Canada. 2002, c. 22, s. 66; 2007, c. 18, s. 92
Excise Act, 2001 — E-14.1 67
Prohibition — sale of alcohol 67 No person shall sell (a) bulk alcohol unless it was produced or imported in accordance with this Act; (b) packaged alcohol unless it was, in accordance with this Act, (i) produced and packaged in Canada, (ii) imported and packaged in Canada, or (iii) imported; or (c) a marked special container of alcohol unless it was marked in accordance with this Act.
Excise Act, 2001 — E-14.1 68
Availability and sampling of imported DA and SDA 68 (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Minister of Public Safety and Emergency Preparedness before it is released under that Act. Testing (2) The samples must be tested to verify that the product is denatured alcohol or specially denatured alcohol. Minister may waive (3) The Minister of Public Safety and Emergency Preparedness may at any time waive the requirement to sample an imported product under subsection (1). Fees (4) The Minister of Public Safety and Emergency Preparedness may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing. 2002, c. 22, s. 68; 2005, c. 38, ss. 94, 145
Excise Act, 2001 — E-14.1 69
Prohibition — ownership of bulk alcohol 69 No person shall own bulk alcohol unless it was produced or imported in accordance with this Act.
Excise Act, 2001 — E-14.1 70
Prohibition — possession 70 (1) No person shall possess bulk alcohol. Exception (2) Subsection (1) does not apply (a) to a spirits licensee or a licensed user who possesses bulk spirits that were produced or imported by a spirits licensee; (b) to a wine licensee or a licensed user who possesses bulk wine that was produced or imported by a wine licensee; (c) to a licensed user who possesses bulk alcohol that was imported by the licensed user; (c.1) in the case of bulk spirits produced for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol, to a person who, having produced those spirits, possesses them during the period of analysis; (d) to an alcohol registrant who possesses, for the purposes of storage or transportation, bulk alcohol that was produced by an alcohol licensee or imported by an alcohol licensee or licensed user; (e) to a sufferance warehouse licensee who possesses in their sufferance warehouse bulk alcohol that was imported by a person permitted to do so under this Act; (f) to a ferment-on-premises registrant who possesses bulk wine that was produced at the registrant’s ferment-on-premises facility by an individual for the individual’s personal use; or (g) to an individual who possesses less than 500 L of bulk wine that was lawfully produced at a residence or a ferment-on-premises facility for an individual’s personal use. 2002, c. 22, s. 70; 2007, c. 18, s. 93
Excise Act, 2001 — E-14.1 71
Prohibition — supply of spirits 71 No person shall give possession of bulk spirits to a person other than a spirits licensee, a licensed user or an alcohol registrant.
Excise Act, 2001 — E-14.1 72
Prohibition — supply of wine 72 (1) No person shall give possession of bulk wine to a person other than a wine licensee, a licensed user or an alcohol registrant. Exception (2) Subsection (1) does not apply to an individual who, in connection with their personal use of it, gives possession of bulk wine lawfully produced by an individual for their personal use.
Excise Act, 2001 — E-14.1 73
Restriction — licensed user 73 A licensed user shall not use or dispose of bulk alcohol other than to (a) use it in an approved formulation; (b) use it in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister; (c) use it to produce vinegar; (d) use it in accordance with section 130, 131 or 131.1; (e) return it to (i) in the case of alcohol returned in circumstances to which paragraph 105(1)(a) or 114(1)(a) applies, a licensee referred to in that paragraph, or (ii) in any other case, the alcohol licensee who supplied it; (f) subject to section 76, export it; (g) use it for analysis in a manner approved by the Minister; or (h) destroy it in a manner approved by the Minister. 2002, c. 22, s. 73; 2007, c. 18, s. 94
Excise Act, 2001 — E-14.1 74
Disposal of bulk spirits 74 A person who possesses bulk spirits produced for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol shall, immediately after the analysis is complete, destroy or dispose of the spirits in a manner approved by the Minister. 2002, c. 22, s. 74; 2007, c. 18, s. 95
Excise Act, 2001 — E-14.1 75
Importation — bulk spirits 75 (1) No person shall import bulk spirits other than a spirits licensee, a licensed user or, if the spirits are in a special container, an excise warehouse licensee in accordance with section 80. Importation — bulk wine (2) No person shall import bulk wine other than a wine licensee, a licensed user or, if the wine is in a special container, an excise warehouse licensee in accordance with section 85. 2002, c. 22, s. 75; 2007, c. 18, s. 95
Excise Act, 2001 — E-14.1 76
Unauthorized export 76 No person shall export bulk alcohol other than (a) the alcohol licensee who is responsible for the alcohol; (b) the licensed user who imported the alcohol; or (c) a person required to do so under section 101.
Excise Act, 2001 — E-14.1 77
Marked container deemed packaged 77 If a special container of spirits is marked, the spirits are deemed to be packaged at the time the container is marked.
Excise Act, 2001 — E-14.1 78
Marking 78 (1) No person shall mark a special container of spirits unless (a) the person is a spirits licensee; or (b) the container is one that has been placed in a sufferance warehouse in accordance with section 80 and the person marks the container in the circumstances described in that section. Container to be warehoused (2) If a spirits licensee marks a special container of spirits, the licensee shall immediately enter it into an excise warehouse.
Excise Act, 2001 — E-14.1 79
Importation 79 No person, other than an excise warehouse licensee, shall import a marked special container of spirits.
Excise Act, 2001 — E-14.1 80
Marking of imported container 80 If a special container of spirits that is imported by an excise warehouse licensee is not marked when it is reported under the Customs Act , it shall be placed in a sufferance warehouse for the purpose of being marked.
Excise Act, 2001 — E-14.1 81
Imported container to be warehoused 81 If a marked special container of spirits is released under the Customs Act , the excise warehouse licensee who imported it shall immediately enter it into their excise warehouse.
Excise Act, 2001 — E-14.1 82
Marked container deemed packaged 82 If a special container of wine is marked, the wine is deemed to be packaged at the time the container is marked.
Excise Act, 2001 — E-14.1 83
Marking 83 (1) No person shall mark a special container of wine unless (a) the person is a wine licensee; or (b) the container is one that has been placed in a sufferance warehouse in accordance with section 85 and the person marks the container in the circumstances described in that section. Container to be warehoused (2) If a wine licensee marks a special container of wine, the licensee shall immediately enter it into an excise warehouse.
Excise Act, 2001 — E-14.1 84
Importation 84 No person, other than an excise warehouse licensee, shall import a marked special container of wine.
Excise Act, 2001 — E-14.1 85
Marking of imported container 85 If a special container of wine that is imported by an excise warehouse licensee is not marked when it is reported under the Customs Act , it shall be placed in a sufferance warehouse for the purpose of being marked.
Excise Act, 2001 — E-14.1 86
Imported container to be warehoused 86 If a marked special container of wine is released under the Customs Act , the excise warehouse licensee who imported it shall immediately enter it into their excise warehouse.
Excise Act, 2001 — E-14.1 87
Information on container 87 Every alcohol licensee who packages alcohol shall cause all prescribed information to be displayed on the container containing the alcohol and on any packaging encasing the container (a) in the case of wine that is entered into an excise warehouse immediately after it is packaged, before the wine is removed from the warehouse; and (a.1) [Repealed, 2022, c. 10, s. 129] (b) in any other case, immediately after the alcohol is packaged. 2002, c. 22, s. 87; 2007, c. 2, s. 55 2022, c. 10, s. 129
Excise Act, 2001 — E-14.1 89
Storage 89 A ferment-on-premises registrant shall not store packaged wine at their ferment-on-premises facility.
Excise Act, 2001 — E-14.1 90
Restriction — licensed user 90 A licensed user shall not use or dispose of non-duty-paid packaged alcohol other than to (a) use it in an approved formulation; (b) use it in a process in which the absolute ethyl alcohol is destroyed to the extent approved by the Minister; (c) use it to produce vinegar; (d) return it under prescribed conditions to the excise warehouse licensee who supplied it; (e) export it, if the alcohol was imported by the licensed user; (f) use it for analysis in a manner approved by the Minister; or (g) destroy it in a manner approved by the Minister.
Excise Act, 2001 — E-14.1 91
Restriction — registered user 91 A registered user shall not use or dispose of non-duty-paid packaged spirits other than to (a) use them in accordance with their registration; (b) use them for analysis in a manner approved by the Minister; (c) return them under prescribed conditions to the excise warehouse licensee who supplied them; or (d) destroy them in a manner approved by the Minister.
Excise Act, 2001 — E-14.1 92
Unauthorized removal — spirits 92 (1) No person shall remove spirits from a marked special container of spirits other than (a) a registered user, in the case of a container that is marked for delivery to and use by a registered user; and (b) a purchaser of the spirits at a bottle-your-own premises, in the case of a container that is marked for delivery to and use at a bottle-your-own premises. Removal of spirits from returned container (2) If the operator of a bottle-your-own premises returns a marked special container of spirits to the excise warehouse licensee who supplied the container to the operator, the licensee may remove the spirits from the container for the purpose of destroying the spirits in a manner approved by the Minister.
Excise Act, 2001 — E-14.1 93
Unauthorized removal — wine 93 (1) No person shall remove wine from a marked special container of wine other than a purchaser of the wine at a bottle-your-own premises. Removal of wine from returned container (2) If the operator of a bottle-your-own premises returns a marked special container of wine to the excise warehouse licensee who supplied the container to the operator, the licensee may remove the wine from the container for the purpose of destroying the wine in a manner approved by the Minister.
Excise Act, 2001 — E-14.1 93.1
Restriction — licensed user 93.1 A licensed user shall not use or dispose of a restricted formulation other than in accordance with the conditions or restrictions imposed by the Minister under section 143. 2007, c. 18, s. 97
Excise Act, 2001 — E-14.1 93.2
Prohibition — possession of restricted formulation 93.2 No person other than a licensed user or an alcohol registrant shall possess a restricted formulation. 2007, c. 18, s. 97
Excise Act, 2001 — E-14.1 94
Prohibition — denaturing of spirits 94 No person, other than a spirits licensee, shall denature spirits.
Excise Act, 2001 — E-14.1 95
Prohibition — sale as beverage 95 (1) No person shall sell or provide denatured alcohol or specially denatured alcohol for use in or as a beverage. Prohibition — use as beverage (2) No person shall use denatured alcohol or specially denatured alcohol in or as a beverage.
Excise Act, 2001 — E-14.1 96
Prohibition — use of SDA 96 No person shall, except in accordance with a specially denatured alcohol registration issued to the person, use specially denatured alcohol.
Excise Act, 2001 — E-14.1 97
Prohibition — possession of SDA 97 (1) No person shall possess specially denatured alcohol. Exception (2) Subsection (1) does not apply to (a) a spirits licensee or an SDA registrant who possesses specially denatured alcohol produced by a spirits licensee; (b) a spirits licensee, an SDA registrant or a sufferance warehouse licensee who possesses specially denatured alcohol imported by a spirits licensee; (c) an SDA registrant who possesses specially denatured alcohol that they imported; (d) a sufferance warehouse licensee who possesses specially denatured alcohol imported by an SDA registrant; or (e) an alcohol registrant who possesses specially denatured alcohol only for the purposes of its storage and transportation, if the alcohol was produced by a spirits licensee or imported by a spirits licensee or an SDA registrant.
Excise Act, 2001 — E-14.1 98
Prohibition — supply of SDA 98 No person shall give possession of specially denatured alcohol to a person who is not a spirits licensee, an SDA registrant or an alcohol registrant.
Excise Act, 2001 — E-14.1 99
Prohibition — sale of SDA 99 (1) No person shall sell specially denatured alcohol. Exceptions (2) Subsection (1) does not apply where (a) a spirits licensee sells specially denatured alcohol to another spirits licensee or to an SDA registrant; or (b) an SDA registrant returns specially denatured alcohol in accordance with paragraph 103(a) or exports it in accordance with paragraph 103(b).
Excise Act, 2001 — E-14.1 100
Prohibition — importing of SDA 100 No person shall import specially denatured alcohol other than a spirits licensee or an SDA registrant.