GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 28
Inspection of weights and measures 28 All beams, scales, weights and measures used in or about any premises subject to excise shall be inspected, tested and verified by an inspector of weights and measures as often as any inspector directs, except that scales used in a tobacco or cigar manufactory, when used exclusively for weighing tobacco during any intermediate process of manufacture and not used for weighing raw material brought into the manufactory or taken for use therein, or in ascertaining the manufactured products of the manufactory, may be used without inspection. R.S., c. E-12, s. 28
Excise Act — E-14 29
Night work 29 (1) Except under authority of the collector and in the presence of an officer of excise, (a) no act, operation or process, for the supervision of which the presence of an officer is required by a ministerial regulation, shall be done or carried on in any premises licensed under this Act, and (b) no goods subject to excise shall be removed from any premises licensed under this Act, between the hours of five o’clock in the afternoon and eight o’clock the following morning. Extra time of officers to be paid for (2) Whenever any business, act, operation or process, for the supervision of which the presence of an officer is required by any regulation then in force, is carried on or done in any premises licensed under this Act before eight o’clock in the forenoon, during the dinner hour or after five o’clock in the afternoon, or on a holiday at any hour, the person in whose premises the business, act, operation or process is carried on or done shall pay the collector for the attendance of the officer or officers during the extra time they are so employed, at such rate as is determined by ministerial regulations. R.S., 1985, c. E-14, s. 29; 1999, c. 17, s. 144(E)
Excise Act — E-14 30
Inscription over premises 30 (1) There shall be conspicuously placed over the chief entrance to every place or premises subject to excise the name of the person by whom, or the name and style of the firm or corporation by which, the place or premises are occupied. Marking of utensils (2) Every mash-tub, fermenting-tun, closed spirit-receiver, cooler, tank, vat or other vessel that is used to do anything for which a licence is required by this Act, or that is used for containing any commodity subject to excise, shall have written, stamped or printed on it in white Roman characters, at least fifty millimetres (50 mm) in height, on a black ground, the serial number and the capacity thereof in litres. Under direction of officer (3) Every notice or written or printed designation or name of any person, place or thing required by this section shall be printed, painted, put up or affixed under and according to the direction of an officer and at the expense of the person on whose behalf it is done. R.S., c. E-12, s. 30; 1980-81-82-83, c. 68, s. 52
Excise Act — E-14 31
Keeping of books 31 Every person who carries on a business subject to excise shall (a) keep, within the licensed premises in which that business is carried on by him, stock books and other books in a form and manner prescribed by ministerial regulations and retain those books until the expiration of six years from the end of the calendar year in respect of which they are kept or until written permission for their prior disposal is given by the Minister; and (b) clearly record in the books referred to in paragraph (a), day by day and on the same day on which the circumstance, thing or act to be recorded is done or occurs, such particulars as are required by any ministerial regulation in that behalf. R.S., 1985, c. E-14, s. 31; 1999, c. 17, s. 144(E)
Excise Act — E-14 32
Yearly inventory of stock 32 (1) Every person who is a distiller, tobacco manufacturer, cigar manufacturer, bonded manufacturer or brewer shall make and deliver to the collector of the division in which the manufactory or premises of that person is or are situated, an inventory in such form as is prescribed by the Minister of the quantity of the different kinds of raw material, articles and goods in process of manufacture, and manufactured products, and all other materials held or owned by that person at the close of business on the last day of the fiscal period of that person, as determined for the purposes of the Income Tax Act , in each year or at any intermediate time when required by the Minister. Monthly returns (1.1) Every person who has a licence for a bonding warehouse granted under paragraph 50(1)(c) shall make a monthly return to the collector of the division in which the warehouse is situated of the quantity of manufactured tobacco and cigars delivered to accredited representatives, listing the quantity for each country represented by the accredited representatives. Yearly inventory of stock in bonding warehouse (1.2) Every person who has a licence for a bonding warehouse granted under paragraph 50(1)(c) shall make and deliver to the collector of the division in which the warehouse is situated an inventory in such form as is prescribed by the Minister of the goods stored in the warehouse at the close of business on the last day of the fiscal period of that person, as determined for the purposes of the Income Tax Act , in each year or at any intermediate time when required by the Minister. Stock-taking (2) The stock-taking necessary to make up the inventories referred to in subsections (1) and (1.2) shall be done in the manner specified by ministerial regulations. R.S., 1985, c. E-14, s. 32; R.S., 1985, c. 12 (4th Supp.), s. 56; 1993, c. 25, s. 33; 1999, c. 17, s. 144(E)
Excise Act — E-14 33
Inspection of books and papers 33 (1) Every person who is licensed to carry on any business subject to excise shall, as often as is required by the collector or any inspector and at any time within ordinary business hours, or when any operation is being carried on within the licensed premises, produce for the inspection of any such officer (a) all books, papers and accounts, kept in accordance with the requirements of this Act, in which books, papers or accounts the officer may enter any memorandum, statement or account of quantities, in which case he shall attest the same by his initials; and (b) all books, accounts, statements and returns whatever, and all partnership accounts used by any such person or by any co-partners in carrying on the licensed business, whether those books, accounts, statements or returns are considered private or otherwise and whether they are or are not on the licensed premises, and every officer shall be permitted to take extracts therefrom or copies thereof. Officer seizing may remove books, etc. (2) In case of seizure of any article or thing in any premises subject to excise for contravention of this Act, the seizing officer or any superior officer may take possession of and remove all or any books, papers or accounts kept under the requirements of this Act, and may retain them until the seizure is declared valid by competent authority or the article or thing seized or the proceeds thereof is, by competent authority, directed to be restored. R.S., c. E-12, s. 33
Excise Act — E-14 34
No erasure allowed in books 34 No erasure shall be made in any books required to be kept in accordance with this Act by any person licensed under it, nor shall any leaf or leaves, or part of a leaf or leaves, be removed therefrom, and any obliterating of words or figures by any means whatever, other than by ruling through them with ink in such a manner as not to render the words or figures so ruled out incapable of being read, shall be deemed to be an erasure. R.S., c. E-12, s. 34
Excise Act — E-14 35
Quantities to be stated 35 (1) Except as otherwise provided in this Act, every quantity of grain recorded or stated in the stock books mentioned herein, and in all returns, accounts, inventories and statements required by this Act to be kept or made, and the quantity of every other article or commodity, except fluids, used in or about any premises subject to excise, or entering into the manufacture of any article or commodity subject to excise, shall be stated in grams or kilograms. Fluids (2) All quantities of fluids, except when otherwise provided in this Act, shall be stated in the stock books, returns, accounts, inventories and statements referred to in subsection (1), in millilitres or litres, and the quantity of any fluid, in millilitres or litres, shall, for all the purposes of this Act, be determined by weighing or gauging, in such manner as is prescribed by any ministerial regulation in that behalf. R.S., 1985, c. E-14, s. 35; 1999, c. 17, s. 144(E)
Excise Act — E-14 36
Monthly returns 36 All returns, unless otherwise provided in this Act, shall be made distinct and separate for each month, and shall relate to the month last preceding the day of making the returns. R.S., c. E-12, s. 36
Excise Act — E-14 36.1
Determination of periods for semi-annual returns 36.1 (1) The following are six-month periods of a licensed brewer: (a) the period beginning on January 1 and ending on June 30, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective; and (b) the period beginning on July 1 and ending on December 31, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective. Semi-annual returns (2) On application by a licensed brewer in the form and manner specified by the Minister, the Minister may, in writing, authorize the brewer to make a return for each six-month period in a particular year if (a) the brewer has been licensed for a period exceeding one year; (b) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the year ending immediately before the particular year did not exceed $120,000; (c) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the particular year does not exceed $120,000; and (d) the brewer is in compliance with the Act. Deemed revocation (3) An authorization under subsection (2) is deemed to be revoked if the total of all duties imposed, levied and collected on beer and malt liquor by the brewer and any person associated with the brewer exceeds $120,000 in a year, which revocation is effective as of the first day after the end of the six-month period in which the excess occurs. Revocation — other (4) The Minister may revoke an authorization if (a) the brewer requests in writing the Minister to do so; (b) the brewer fails to comply with the Act; or (c) the Minister considers that the authorization is no longer required. Notice of revocation (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the brewer and shall specify in the notice the month for which the revocation becomes effective. 2010, c. 25, s. 105
Excise Act — E-14 37
Time for making return — general 37 (1) Every return with respect to quantities, required to be made by this Act, shall be made to the collector on or before the tenth working day of each month for the month last preceding that day. Time for making return — semi-annual (2) Despite subsection (1), if a licensed brewer is authorized by the Minister to make a return for a six-month period under subsection 36.1(2), the return shall be made to the collector on or before the tenth working day of the month following the end of the six-month period. R.S., 1985, c. E-14, s. 37; R.S., 1985, c. 12 (4th Supp.), s. 57; 2010, c. 25, s. 106
Excise Act — E-14 38
How attested 38 (1) Every account or return rendered as provided under this Act shall be made and signed by the person carrying on the business to which it relates, or his agent, and shall also be signed by the foreman, clerk, chief workman or other person employed on the premises where the business is carried on who has personal knowledge of the matters dealt with. Further attestation (2) The collector or any superior officer may, at any time after the making of the account or return referred to in subsection (1), require any other person employed on the premises who, in his opinion, is best acquainted with the quantity of material used and goods produced, subject to excise, to testify on oath before him respecting the correctness of the account or return. R.S., c. E-12, s. 38
Excise Act — E-14 39
Certification 39 Every person who signs an account or statement that is rendered as required under this Act shall certify on the face of that account or statement as follows: I, , certify that the several accounts included in this return are true according to their purport, and that I have personal knowledge of the matters set out therein. R.S., 1985, c. E-14, s. 39; R.S., 1985, c. 12 (4th Supp.), s. 58
Excise Act — E-14
I, , certify that the several accounts included in this return are true according to their purport, and that I have personal knowledge of the matters set out therein.
Excise Act — E-14 40
Officer may question 40 (1) Any collector, officer or superior officer may, when an account or statement is made, or at any time thereafter, put to the person or persons making it such questions as the collector, officer or superior officer may deem necessary. (2) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 59] Officer may examine (3) The collector or officer may, when the account or statement is made, or at any time thereafter, examine under oath, with respect to the truth of the statement, any person or persons employed or who have, at any time, been employed on or about the premises subject to excise, to which the account relates, or any person doing business therewith, selling material thereto or buying goods therefrom, and also any common carrier, agent, clerk or other person who has been concerned in the removal of any of the goods or material to or from any premises subject to excise, or in taking or keeping an account of those removals, and may reject all such written statements as are shown by the evidence to be incorrect or unreliable, and that rejection shall render the person making the return liable to the same punishment as he would be liable to if no return had been made. R.S., 1985, c. E-14, s. 40; R.S., 1985, c. 12 (4th Supp.), s. 59
Excise Act — E-14 41
Mode of giving notices and returns 41 (1) All notices, lists, descriptions, returns, inventories, statements, accounts and reports required by this Act to be given or made to any officer or person shall be held to be validly so given or made if they are delivered to the officer or person, as the case may be, or if they are left at the usual place of business or residence of the officer or person, within the period or time fixed in this Act without any reference to the mode by which the notices, lists, descriptions, returns, inventories, statements, accounts or reports were conveyed to the officer or person. Burden of proof (2) The burden of proof that all notices, lists, descriptions, returns, inventories, statements, accounts and reports referred to in subsection (1) have been given or made, as required by this Act, lies on the person whose duty it is to give or make them. R.S., c. E-12, s. 41
Excise Act — E-14 42
Calculation of duty 42 (1) The amount of duty shall be calculated on the mass, measurements, accounts, statements and returns, taken, kept or made, as provided in this Act, subject to correction and approval by the collector or other officer thereunto duly authorized, and when two or more methods for determining quantities or the amount of duty to be paid are provided for, the method that yields the largest quantity or the greatest amount of duty shall be the standard. Verification (2) Where the collector or any superior officer has any reason to doubt the correctness of any account, statement or return, he shall compute the mass, measurements or quantities personally and levy the duty accordingly. Basis of calculation (3) The computation described in this section may be based on any reliable evidence respecting the quantity of material brought into the premises subject to excise, the quantity of the manufactured article removed therefrom or the quantity or strength of any articles used in any of the processes of manufacture. Proof of error (4) Where the result of a computation described in this section is disputed, the burden of proof of the error or wrong shall rest with the person who is liable for the payment of the duty. Refund of duties (5) Where application in writing is made within three years from the date when payment of duty is made, the Minister may refund any duty of excise or fee erroneously paid or overpaid under this Act, but in no case shall a refund or repayment be made unless application is made in accordance with this subsection. R.S., c. E-12, s. 42; 1976-77, c. 28, s. 49(F); 1980-81-82-83, c. 68, s. 54
Excise Act — E-14 43
On what quantities duties to be levied 43 All duties of excise imposed by this Act shall accrue and be levied on the quantities ascertained in the manner provided in this Act, or otherwise proved. R.S., c. E-12, s. 43
Excise Act — E-14 44
Determination of alcohol, etc. 44 (1) Every person who is required to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol for the purposes of this Act or the regulations or ministerial regulations shall make such determination (a) in the manner prescribed by ministerial regulations using instruments (i) that are specified, or are of a class, type or design specified, by ministerial regulations, and (ii) that have been examined and approved, or are of a class, type or design that has been examined and approved, by the Minister as meeting the specifications prescribed therefor by ministerial regulations; or (b) using tanks that have been approved by the Minister, where tanks are used to make the determination. Re-examination (2) The Minister may at any time direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1) be submitted to him for re-examination and, where he so directs, the person having the custody and control of that instrument shall forthwith submit it to the Minister for re-examination. Idem (3) In addition to any re-examination referred to in subsection (2), the Minister may, on request, re-examine any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1). Revocation of approval (4) After re-examining an instrument pursuant to subsection (2) or (3), the Minister may revoke in writing his approval of that instrument or instruments of the same class, type or design as that instrument. Idem (5) The Minister may revoke his approval, given pursuant to paragraph (1)(b), of the use of a tank for determining a quantity or volume of alcohol, spirits or absolute ethyl alcohol. R.S., 1985, c. E-14, s. 44; R.S., 1985, c. 7 (2nd Supp.), s. 61; 1999, c. 17, s. 144(E)
Excise Act — E-14 45
Regulations 45 (1) The Minister may make regulations (a) specifying instruments, or classes, types or designs of instruments, for the purposes of subsection 44(1); (b) prescribing the manner in which approval of an instrument under section 44 is to be indicated on the instrument and providing for the removal of the indication and the issue or cancellation of certificates in relation thereto; (c) prescribing the manner in which quantities or volumes of alcohol, spirits or absolute ethyl alcohol are to be determined for the purposes of subsection 44(1); (d) prescribing the fees to be paid for the examination or re-examination of instruments under section 44 and for any other service or good provided by the Minister in relation to that section; and (e) prescribing specifications for any instrument, or any class, type or design of instrument, for the purposes of subsection 44(1). Commencement of regulations (2) Any regulation made pursuant to subsection (1) may be made effective with reference to any period commencing on or after March 31, 1981. Determination of alcohol, etc., in special circumstances (3) Where circumstances or conditions make it difficult to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol in accordance with subsection 44(1), the determination may be made in another manner or by another method that is approved by the Minister. R.S., 1985, c. E-14, s. 45; R.S., 1985, c. 7 (2nd Supp.), s. 62
Excise Act — E-14 46
Power to restore reduced duties 46 Where the duty imposed under this Act on spirits, malt or beer has been reduced, and it is made to appear to the Governor in Council that in any province the prices of spirituous or malt liquors to the consumer have not been reduced to, or are not being maintained at, levels that will give the consumer the full benefit of that reduction, the Governor in Council may order that the reduction shall be no longer in effect and, on publication of that order in the Canada Gazette , the full rates of duty theretofore payable on those goods shall again be in force and effect. R.S., c. E-12, s. 44
Excise Act — E-14 47
Duties due on passing of entry 47 (1) Except as otherwise provided in this Act, the several duties imposed by this Act shall be levied in respect of any goods subject to duty when those goods are entered for consumption by the manufacturer or importer thereof, and shall be payable and collected at that time or at such later time and in such manner as is prescribed by the regulations. Monthly returns (2) Except as otherwise provided in this Act, all goods subject to excise, the manufacture of which has been completed during any month, shall be returned as produced, and at the end of each month shall either be entered for duty ex-manufactory or be warehoused. Entry requirement for manufactured tobacco and cigars (3) All manufactured tobacco and cigars that are manufactured in Canada shall, at the time they are completely manufactured, be entered for consumption or be entered into a bonding warehouse, in accordance with this Act and the ministerial regulations. R.S., 1985, c. E-14, s. 47; 1993, c. 25, s. 34; 1999, c. 17, s. 144(E)
Excise Act — E-14 48
No removal until duty paid 48 (1) No goods that are subject to a duty of excise under this Act shall be removed from any premises subject to excise or from any premises subject to excise to any retail outlet on those premises, until the duty on those goods has been paid or secured by bond in the manner by law required. Idem (2) Subsection (1) does not apply in respect of goods the payment of duty on which may, under any regulations made pursuant to subsection 47(1), be made at a time later than the time at which they are entered for consumption. Presumption (3) For the purposes of subsection (1), a retail outlet is deemed to be on premises subject to excise if it is in a building or other place that forms part of or is appurtenant to, or that communicates in any way whatever, except by means of a public highway, with those premises. R.S., 1985, c. E-14, s. 48; R.S., 1985, c. 15 (1st Supp.), s. 48
Excise Act — E-14 49
Bonding warehouse 49 Any portion of the premises of a manufacturer licensed under this Act that is designated as a bonding warehouse in the manufacturer’s application for a licence and shown as such on the plans accompanying the application shall, on the granting of the licence, be a bonding warehouse within the meaning of this Act. R.S., c. E-12, s. 47