GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 226
Operating without a licence 226 Every person who, without having a licence under this Act then in force, (a) manufactures any tobacco or cigars except as permitted by this Act, (b) claiming to have grown any tobacco and manufactured it solely for his own use, sells or barters away any tobacco so manufactured, or (c) having purchased any raw leaf tobacco grown in Canada from the cultivator thereof, in any way unlawfully manufactures that tobacco and sells it, or offers it for sale in a manufactured state, is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to a term of imprisonment of not more than twelve months, and all goods subject to excise found on the premises in which the offence is committed shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 226; 1993, c. 25, s. 46
Excise Act — E-14 227
Unlawfully manufacturing home produced tobacco 227 Every person who, without having a licence under this Act then in force, manufactures any tobacco grown on his own land or property (a) for the purpose of sale, or for any purpose other than use by himself and such members of his family as are resident with him on the farm or premises on which the tobacco was grown, (b) into any product other than Canada twist, or (c) in excess of fifteen kilograms (15 kg) for each adult member of the family resident on the farm or premises, is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to a term of imprisonment of not more than twelve months, and all goods subject to excise found on the premises in which the offence is committed shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 227; 1993, c. 25, s. 47
Excise Act — E-14 228
Further punishment 228 Every person who becomes liable to a punishment provided for in section 226 or 227 shall, in addition thereto, forfeit to Her Majesty in right of Canada triple the amount of excise duty and licence fee that should have been paid by that person under this Act. R.S., 1985, c. E-14, s. 228; 1993, c. 25, s. 48
Excise Act — E-14 229 to 232
229 to 232 [Repealed, 1993, c. 25, s. 48]
Excise Act — E-14 233
Unlawful packaging or stamping 233 (1) Every person who packages or stamps tobacco or cigars in such a way as to indicate that the duties of excise have been paid in respect of the tobacco or cigars or, in the case of imported tobacco or cigars, that the additional customs duty has been paid under the Customs Act and the Customs Tariff in respect of the tobacco or cigars, and who is not a licensed tobacco manufacturer, a licensed cigar manufacturer or a tobacco packer or, where the tobacco or cigars have been reported under the Customs Act and released under that Act, the importer or owner of the tobacco or cigars, (a) is guilty of an indictable offence and liable to (i) a fine of not less than ten thousand dollars and not more than one million dollars, or (ii) both the fine described in subparagraph (i) and imprisonment for a term not exceeding five years; or (b) is guilty of an offence punishable on summary conviction and liable to (i) a fine of not less than one thousand dollars and not more than one hundred thousand dollars, or (ii) both the fine described in subparagraph (i) and imprisonment for a term not exceeding two years. Imprisonment in default of payment (2) Where a fine is imposed under subsection (1), a term of imprisonment may be imposed in default of payment of the fine, but no such term shall exceed (a) where the fine is imposed under paragraph (1)(a), five years in addition to any other term of imprisonment imposed on the person under that paragraph; and (b) where the fine is imposed under paragraph (1)(b), two years in addition to any other term of imprisonment imposed on the person under that paragraph. Forfeiture (3) All articles subject to excise on the premises at the time the tobacco or cigars referred to in subsection (1) are discovered shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 233; 1993, c. 25, s. 49
Excise Act — E-14 235
Unlawful removal of tobacco or cigars 235 (1) Every person who removes or permits the removal from any manufactory, or from any place where tobacco or cigars are made, any manufactured tobacco or cigars (a) without the manufactured tobacco or cigars being packaged, (b) without the manufactured tobacco or cigars being stamped with tobacco stamps or cigar stamps in accordance with this Act and the ministerial regulations, where the tobacco or cigars are entered for consumption, or (c) without having printed on, or affixed to, the packages, cartons, boxes, crates or other containers containing the manufactured tobacco or cigars tobacco markings in accordance with this Act and the regulations, where the tobacco or cigars are removed in bond, is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars or to both that fine and imprisonment for a term not exceeding twelve months. Imprisonment in default of payment (2) Where a fine is imposed under subsection (1), a term of imprisonment may be imposed in default of payment of the fine, but no such term shall exceed twelve months in addition to any other term of imprisonment imposed on the person under that subsection. Forfeiture (3) All manufactured tobacco or cigars removed in contravention of subsection (1), or possessed without being stamped with tobacco stamps or cigar stamps as required by this Act and the ministerial regulations or without the packages, cartons, boxes, crates or other containers in which the manufactured tobacco or cigars are contained having printed on them or affixed to them tobacco markings as required by this Act and the regulations, shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 235; 1993, c. 25, s. 50; 1994, c. 37, s. 7; 1999, c. 17, s. 144(E)
Excise Act — E-14 237
Receiving goods from manufacturers not duly licensed 237 Every person who purchases or receives for sale any manufactured tobacco or cigars from any manufacturer not duly licensed under this Act is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition thereto, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars. R.S., 1985, c. E-14, s. 237; 1993, c. 25, s. 51
Excise Act — E-14 237.1
Receiving goods fraudulently stamped or marked 237.1 Every person who purchases or receives for sale any manufactured tobacco or cigars that are fraudulently stamped is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition thereto, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars. 1993, c. 25, s. 51
Excise Act — E-14 238
Receiving manufactured tobacco or cigars not packaged and stamped 238 Except as provided in this Act, every person who purchases or receives for sale any manufactured tobacco or cigars that have not been packaged and stamped with tobacco stamps or cigar stamps as required by this Act and the ministerial regulations is guilty of an offence punishable on summary conviction and liable to a fine not exceeding ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition to the fine, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars. R.S., 1985, c. E-14, s. 238; 1993, c. 25, s. 51; 1999, c. 17, s. 144(E)
Excise Act — E-14 239
False account of tobacco brought into factory 239 Every manufacturer of tobacco or cigars who omits to enter, or allows any person in his employ to omit to enter, in the inventories, statements, books or returns kept or made pursuant to this Act or the regulations a true account of all tobacco brought into his manufactory shall, for each offence, incur a fine of not more than one thousand dollars and not less than two hundred dollars, and all goods subject to excise found on the premises in which the offence is committed shall be forfeited to the Crown and dealt with accordingly. R.S., c. E-12, s. 245
Excise Act — E-14 239.1
rdance with the regulations made under the Customs Act , the Customs Tariff and the Excise Tax Act , or (vii) in such quantities as may be prescribed by ministerial regulations, where (A) the manufactured tobacco or cigars were imported by an individual for consumption by the individual or for consumption by another person at the individual’s expense, (B) the manufactured tobacco or cigars were imported in quantities not in excess of such quantities as are prescribed by ministerial regulations made for the purposes of subsection 201(3), and (C) all duties, within the meaning assigned by subsection 2(1) of the Customs Act , payable on the manufactured tobacco or cigars have been paid, shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly. 1993, c. 25, s. 52; 1994, c. 37, s. 8; 1995, c. 41, s. 111; 1999, c. 17, s. 144(E); 2001, c. 16, s. 14; 2002, c. 22, s. 425(F)
Excise Act — E-14 241 and 242
241 and 242 [Repealed, 1993, c. 25, s. 52]
Excise Act — E-14 243
Definitions 243 In this Part, and in any regulation made under this Part, denatured alcohol means alcohol in suitable admixture with such denaturants as to render it in the judgment of the Minister non-potable and to prevent recovery of the ethyl alcohol; ( alcool dénaturé ) denatured spirits means spirits in suitable admixture with such denaturants as to render them in the opinion of the Minister non-potable and to prevent recovery of the ethyl alcohol; ( eau-de-vie dénaturée ) regulation means a regulation made under this Part; ( règlement ) specially denatured alcohol means alcohol in suitable admixture with such special denaturants as have been approved by the Minister; ( alcool spécialement dénaturé ) wood alcohol means any volatile liquid, whether obtained by the destructive distillation of wood or otherwise, the chief constituent of which is methyl alcohol and which contains not more than twenty-five per cent by weight of acetone. ( alcool méthylique ) R.S., c. E-12, s. 249; 1980-81-82-83, c. 68, s. 75
Excise Act — E-14
denatured alcohol means alcohol in suitable admixture with such denaturants as to render it in the judgment of the Minister non-potable and to prevent recovery of the ethyl alcohol; ( alcool dénaturé )
Excise Act — E-14
denatured spirits means spirits in suitable admixture with such denaturants as to render them in the opinion of the Minister non-potable and to prevent recovery of the ethyl alcohol; ( eau-de-vie dénaturée )
Excise Act — E-14
regulation means a regulation made under this Part; ( règlement )
Excise Act — E-14
specially denatured alcohol means alcohol in suitable admixture with such special denaturants as have been approved by the Minister; ( alcool spécialement dénaturé )
Excise Act — E-14
wood alcohol means any volatile liquid, whether obtained by the destructive distillation of wood or otherwise, the chief constituent of which is methyl alcohol and which contains not more than twenty-five per cent by weight of acetone. ( alcool méthylique )
Excise Act — E-14 244
Exemption from duty 244 Denatured alcohol and specially denatured alcohol that are intended for use in the arts and industries, or for fuel, light or power, or for any mechanical purpose, may be manufactured in Canada free from excise duty. R.S., c. E-12, s. 250
Excise Act — E-14 245
Alcohol made and treated in distilleries 245 Except as provided in this Act, no alcohol shall be manufactured, denatured or recovered in Canada, except in distilleries thereto licensed, and it is further declared that this section refers to and is binding on Her Majesty whether in right of Canada or any province. R.S., c. E-12, s. 251
Excise Act — E-14 246
Denatured alcohol 246 (1) Denatured alcohol shall be sold, delivered and transported without restriction to dealers, manufacturers and other persons. Specially denatured alcohol (2) Specially denatured alcohol shall be imported, manufactured or sold only under such conditions as the Minister may by regulation prescribe. Sale or delivery to manufacturer or dealer (2.1) Specially denatured alcohol shall not be sold or delivered to a manufacturer or dealer unless it is sold or delivered to the manufacturer or dealer, as the case may be, (a) under a ministerial permit; and (b) for a use in respect of which denatured alcohol would be unsuitable. None for beverage purposes (3) No alcohol shall be manufactured or sold under this Part for beverage purposes. R.S., 1985, c. E-14, s. 246; 1999, c. 17, s. 143(E); 2000, c. 30, s. 169
Excise Act — E-14 247
Restriction on use of recovered alcohol 247 The recovery of alcohol after it has been used for industrial purposes and its redistillation and purification shall only be done on the premises in which the alcohol was used or at a duly licensed distillery, and all alcohol recovered on those premises must be used in the same manufacturing establishment in which it was originally used. R.S., c. E-12, s. 253
Excise Act — E-14 248
Labels on containers of methyl-hydrate or denatured alcohol 248 All vessels containing wood alcohol or denatured alcohol, the labelling of which is not regulated by any regulations made under the Hazardous Products Act , shall be labelled in accordance with regulations prescribed under this Act for the purpose of ensuring that the contents of the vessels are clearly identified as a poison. R.S., c. E-12, s. 254; R.S., c. 15(1st Supp.), s. 43
Excise Act — E-14 249
Licence necessary 249 No person who has not been licensed as provided in this Act shall carry on the business of the manufacture of wood alcohol. R.S., c. E-12, s. 255
Excise Act — E-14 250
Conditions of licence 250 (1) A licence to carry on the business of the manufacture of wood alcohol may be granted to any person who has complied with this Act, if the granting of the licence has been approved by the district inspector and authorized by the Minister, and the person has, jointly with a guarantee company, approved by the Minister, entered into a bond to Her Majesty in the sum of four thousand dollars. Conditions of bond (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law 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. R.S., c. E-12, s. 256
Excise Act — E-14 251
Fee for licence 251 A person to whom a licence for the manufacture of wood alcohol is granted shall pay to the collector of the district or excise division in which he proposes to carry on the manufacturing of wood alcohol a licence fee prescribed by the regulations. R.S., c. E-12, s. 257; R.S., c. 15(1st Supp.), s. 44
Excise Act — E-14 252
Application of certain provisions to manufacture methyl-hydrate 252 All the provisions of this Act respecting bonded manufacturers, licences and the obligations of persons holding them, the keeping of books or accounts, and the making of returns, in so far as applied by ministerial regulations, and all provisions respecting penalties, in so far as applicable, have full force and effect with respect to the manufacture of wood alcohol, the manufacture, denaturing, special denaturing and recovery of alcohol, and the persons licensed as provided in this Act, as if those provisions had been enacted with special reference to the manufacture, denaturing, special denaturing and recovery of alcohol and the issue of licences for the manufacturers. R.S., 1985, c. E-14, s. 252; 1999, c. 17, s. 144(E)
Excise Act — E-14 253
Deodorizing, etc., of denatured alcohol 253 Every person who deodorizes or clarifies, or attempts to deodorize or clarify, any denatured alcohol or specially denatured alcohol, whether by distillation, filtration or any other process, is guilty of an indictable offence and liable, for a first offence, to a fine not exceeding five hundred dollars, and for each subsequent offence to a fine not exceeding one thousand dollars. R.S., c. E-12, s. 259
Excise Act — E-14 254
Using spirits containing methyl alcohol 254 Every person who uses spirits containing methyl alcohol in any form in any pharmaceutical or medicinal preparation intended for internal use is liable to a fine not exceeding five hundred dollars. R.S., c. E-12, s. 260; R.S., c. 15(1st Supp.), s. 45
Excise Act — E-14 255
Punishment for contravening provisions of the Act and regulations 255 Except as otherwise provided in this Act, any person who holds in possession, sells, exchanges or delivers any alcohol, denatured alcohol, specially denatured alcohol or wood alcohol contrary to this Act, or any regulations made under this Act, is guilty of an indictable offence and is, (a) for a first offence, liable to a fine of not more than one thousand dollars and not less than one hundred 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, in default of payment of any fine imposed under this section, to a term of imprisonment of not more than six months and not less than three months, such term of imprisonment to be in addition to any imprisonment already imposed under this section, and (b) for each subsequent offence, liable to a fine of not more than one thousand dollars and not less than two hundred dollars or to imprisonment, with hard labour, for a term of not more than twelve months and not less than three months, and, in default of payment of the fine, to a further term of imprisonment equal to that already imposed by the court for the subsequent offence, and all such alcohol unlawfully held in possession, sold, exchanged or delivered, wherever found, and all horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting the alcohol, or in or on which the alcohol is found, shall be seized as forfeited to the Crown and shall be dealt with accordingly. R.S., c. E-12, s. 261
Excise Act — E-14 256
Licence to manufacture denatured spirits 256 (1) A special temporary licence to engage in the manufacture of denatured spirits may be granted by the Minister to any person who has complied with this Act, where (a) denatured spirits manufactured under the licence are for use solely in experimentation and development of a fuel; and (b) the denatured spirits and fuel referred to in paragraph (a) are for the licensee’s own use and not for sale or distribution. Security (2) A person applying for a special temporary licence referred to in subsection (1) shall give security to Her Majesty in right of Canada, in the manner described in subsection (3), for an amount determined by the Minister that is not more than ten thousand dollars and not less than four thousand dollars. Nature of security (3) The security referred to in subsection (2) shall be realizable against a bank or be by bond of an incorporated guarantee company authorized to do business in Canada, acceptable to the Minister, or by deposit of bonds or other securities of or guaranteed by the Government of Canada. Form of bond (4) Where the security required by subsection (2) is by bond of an incorporated guarantee company, the bond shall be in a form approved by the Minister. Realization of security (5) Security given by a person to Her Majesty in right of Canada pursuant to subsection (2) may be realized by Her Majesty if that person fails to comply with this section and sections 257 to 259 or the regulations. 1980-81-82-83, c. 68, s. 76
Excise Act — E-14 257
Information to accompany application and compliance with regulations 257 (1) A person applying for a special temporary licence referred to in subsection 256(1) shall, at the time the person applies for the licence, provide a complete description of the distilling process proposed to be used including diagrams indicating spirit lines, and any other supporting information the Minister may require, and shall comply with all ministerial regulations relating to equipment, premises, facilities and controls for the operation of the process and other operations related thereto. Term of licence (2) A special temporary licence granted under subsection 256(1) shall be valid for one year or such lesser period stated in the licence as the Minister may determine, and at the end of the year or stated period, the licence shall be deemed to have expired. Persons to whom licence not to be granted (3) A special temporary licence shall not be granted under subsection 256(1) to any person who has been convicted of an offence under this Act or under an Act of the legislature of a province respecting the manufacture and sale of intoxicating liquor or to any person to whom the Minister deems it inadvisable in the public interest to issue such a licence. Section 245 not to apply (4) Section 245 does not apply to operations carried on pursuant to a special temporary licence granted under subsection 256(1) during the period for which the licence remains valid. R.S., 1985, c. E-14, s. 257; 1999, c. 17, s. 144(E)
Excise Act — E-14 258
Duties of person to whom licence granted 258 (1) A person to whom a special temporary licence has been granted under subsection 256(1) shall keep adequate books and records for the purposes of this Act, provide returns as and when required by this Act or the regulations and pay all duties, charges and penalties for which he may be liable under this Act or the regulations. No liability for excise duty (2) A person to whom a special temporary licence has been granted under subsection 256(1) is not liable to pay excise duty on denatured spirits manufactured by him and used for the purpose described in that subsection. 1980-81-82-83, c. 68, s. 76