GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 101
Spirits mistakenly imported as DA or SDA 101 (1) If a person, other than a spirits licensee or licensed user, who has imported a product that was reported under the Customs Act as being denatured alcohol or specially denatured alcohol learns that the product is spirits and not denatured alcohol or specially denatured alcohol, the person shall without delay (a) export it for return to the person from whom it was acquired; or (b) dispose of or destroy it in the manner specified by the Minister. Spirits mistakenly possessed as DA or SDA (2) If a person, other than a spirits licensee, licensed user or alcohol registrant, who possesses a product that the person believed was denatured alcohol or specially denatured alcohol learns that the product is spirits and not denatured alcohol or specially denatured alcohol, the person shall without delay (a) return it to the spirits licensee who produced or supplied the product; or (b) dispose of or destroy it in the manner specified by the Minister. If product used (3) If the person is unable to comply with subsection (1) or (2) in respect of an amount of the product because they had already used it in the production of another product before they learned that the product was not denatured alcohol or specially denatured alcohol, the person shall (a) dispose of or destroy the other product in the manner specified by the Minister; and (b) pay any penalty imposed under section 254 for which they are liable under section 244 in respect of the amount. Exception (4) Subsection (3) does not apply if (a) the other product is not, in the opinion of the Minister, spirits; (b) the Minister deems the other product to have been produced using denatured alcohol or specially denatured alcohol, as the case may be; and (c) the person complies with any conditions imposed by the Minister.
Excise Act, 2001 — E-14.1 102
Prohibition — exporting of SDA 102 No person shall export specially denatured alcohol other than the SDA registrant who imported it or a spirits licensee.
Excise Act, 2001 — E-14.1 103
Restriction on disposal 103 An SDA registrant shall not dispose of specially denatured alcohol other than to (a) return it to the spirits licensee who supplied it; (b) export it, if it was imported by the SDA registrant; or (c) destroy it in a manner approved by the Minister.
Excise Act, 2001 — E-14.1 104
Responsibility 104 Subject to sections 105 to 107, 111 and 112, the person who is responsible for bulk spirits at any time is (a) the spirits licensee or licensed user who owns the spirits at that time; (b) if the spirits are not owned at that time by a spirits licensee or licensed user, the spirits licensee or licensed user who last owned them; or (c) if the spirits were never owned by a spirits licensee or licensed user, the spirits licensee who imported or produced them or the licensed user who imported them.
Excise Act, 2001 — E-14.1 105
Return of spirits purchased from unlicensed person 105 (1) This section applies if a spirits licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk spirits from a person who is not a spirits licensee or licensed user (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the spirits, (a) the purchaser returns the spirits to the spirits licensee who was responsible for them immediately before they were purchased by the purchaser (in this section referred to as the “previously responsible licensee”) or to the spirits licensee who supplied them (in this section referred to as the “supplier”); and (b) the ownership of the spirits reverts to the unlicensed person. Determination of person responsible for returned spirits (2) At the later of the time at which the previously responsible licensee or supplier receives the spirits and the time at which the ownership of the spirits reverts to the unlicensed person, (a) the previously responsible licensee becomes again responsible for the spirits; and (b) the purchaser of the spirits ceases to be responsible for them.
Excise Act, 2001 — E-14.1 106
Exception — provincial ownership 106 If, at any time, the government of a province or a liquor authority that is a spirits licensee or a licensed user owns bulk spirits for a purpose not related to its licence, section 104 applies as though that ownership by the government or the liquor authority did not exist at that time.
Excise Act, 2001 — E-14.1 107
Spirits imported by licensed user 107 A licensed user who imports bulk spirits is responsible for them.
Excise Act, 2001 — E-14.1 108
Blended spirits — joint and several or solidary responsibility 108 (1) If bulk spirits are blended with other bulk spirits, or if bulk spirits are blended with bulk wine and the resulting product is spirits, every person who is a person responsible for any of the spirits or who is a licensed user responsible for any of the bulk wine is jointly and severally or solidarily responsible for the resulting blended spirits. Responsibility for wine ceases (2) The wine licensee or licensed user who was responsible for the bulk wine before it was blended with bulk spirits as described in subsection (1) ceases to be responsible for the wine as of the time of blending.
Excise Act, 2001 — E-14.1 109
Person not responsible 109 A person who is responsible for bulk spirits ceases to be responsible for them if they are (a) taken for use and the duty on them is paid; (b) taken for use in an approved formulation; (c) taken for use for a purpose described in section 145 or subsection 146(1); (d) denatured into denatured alcohol or specially denatured alcohol; (e) exported in accordance with this Act; or (f) lost in prescribed circumstances, if the person fulfills any prescribed conditions.
Excise Act, 2001 — E-14.1 110
Notification of change of ownership 110 If a spirits licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk spirits from a person who is not a spirits licensee or licensed user, the purchaser shall, except in respect of bulk spirits that are to be imported, (a) at the time of the purchase, obtain from the vendor the name and address of the spirits licensee who is responsible for the spirits immediately before they are sold to the purchaser; and (b) without delay, notify in writing that licensee of the purchase.
Excise Act, 2001 — E-14.1 111
Removal of special container 111 If an unmarked special container of spirits is removed by a spirits licensee from their excise warehouse in accordance with section 156, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.
Excise Act, 2001 — E-14.1 112
Removal of spirits 112 If spirits are removed by a spirits licensee from their excise warehouse in accordance with section 158, the licensee is responsible for the spirits unless they are owned by another spirits licensee or a licensed user, in which case the other spirits licensee or the licensed user is responsible for them.
Excise Act, 2001 — E-14.1 113
Responsibility 113 Subject to sections 114 to 116, 120 and 121, the person who is responsible for bulk wine at any time is (a) the wine licensee or licensed user who owns the wine at that time; (b) if the wine is not owned at that time by a wine licensee or licensed user, the wine licensee or licensed user who last owned it; or (c) if the wine was never owned by a wine licensee or licensed user, the wine licensee who imported or produced it or the licensed user who imported it.
Excise Act, 2001 — E-14.1 114
Return of wine purchased from unlicensed person 114 (1) This section applies if a wine licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk wine from a person who is not a wine licensee or licensed user (in this section referred to as the “unlicensed person”), and, within 30 days after the purchaser receives the wine, (a) the purchaser returns the wine to the wine licensee who was responsible for it immediately before it was purchased by the purchaser (in this section referred to as the “previously responsible licensee”) or to the wine licensee who supplied it (in this section referred to as the “supplier”); and (b) the ownership of the wine reverts to the unlicensed person. Determination of person responsible for returned wine (2) At the later of the time at which the previously responsible licensee or supplier receives the wine and the time at which the ownership of the wine reverts to the unlicensed person, (a) the previously responsible licensee becomes again responsible for the wine; and (b) the purchaser of the wine ceases to be responsible for it.
Excise Act, 2001 — E-14.1 115
Exception — provincial ownership 115 If, at any time, the government of a province or a liquor authority that is a wine licensee or a licensed user owns bulk wine for a purpose not related to its licence, section 113 applies as though that ownership by the government or the liquor authority did not exist at that time.
Excise Act, 2001 — E-14.1 116
Wine imported by licensed user 116 A licensed user who imports bulk wine is responsible for it.
Excise Act, 2001 — E-14.1 117
Blended wine — joint and several or solidary responsibility 117 (1) If bulk wine is blended with other bulk wine, or if bulk wine is blended with bulk spirits and the resulting product is wine, every person who is a person responsible for any of the wine or who is a licensed user responsible for any of the bulk spirits is jointly and severally or solidarily responsible for the resulting blended wine. Responsibility for spirits ceases (2) The spirits licensee or licensed user who was responsible for the bulk spirits before they were blended with bulk wine as described in subsection (1) ceases to be responsible for the spirits as of the time of blending.
Excise Act, 2001 — E-14.1 117.1
Responsibility for wine ceases 117.1 If bulk spirits are produced from bulk wine, the wine licensee or licensed user who was responsible for the wine before it was used to produce the spirits ceases to be responsible for the wine at the time the spirits are produced. 2007, c. 18, s. 98
Excise Act, 2001 — E-14.1 118
Person not responsible 118 A person who is responsible for bulk wine ceases to be responsible for it if it is (a) taken for use and the duty on it is paid; (b) taken for use in an approved formulation; (c) taken for use for a purpose described in section 145 or subsection 146(1); (d) exported in accordance with this Act; or (e) lost, if the loss is recorded in a manner authorized by the Minister.
Excise Act, 2001 — E-14.1 119
Notification of change of ownership 119 If a wine licensee or licensed user (in this section referred to as the “purchaser”) purchases bulk wine from a person who is not a wine licensee or licensed user, the purchaser shall, except in respect of bulk wine that is to be imported, (a) at the time of the purchase, obtain from the vendor the name and address of the wine licensee who is responsible for the wine immediately before it is sold to the purchaser; and (b) without delay, notify in writing that licensee of the purchase.
Excise Act, 2001 — E-14.1 120
Removal of special container 120 If an unmarked special container of wine is removed by a wine licensee from their excise warehouse in accordance with section 156, the licensee is responsible for the wine unless the wine is owned by another wine licensee or a licensed user, in which case the other wine licensee or the licensed user is responsible for it.
Excise Act, 2001 — E-14.1 121
Removal of wine 121 If wine is removed by a wine licensee from their excise warehouse in accordance with section 157, the licensee is responsible for the wine unless it is owned by another wine licensee or a licensed user, in which case the other wine licensee or the licensed user is responsible for it.
Excise Act, 2001 — E-14.1 122
Imposition — domestic spirits 122 (1) Duty is imposed on spirits produced in Canada at the rate set out in section 1 of Schedule 4. Time of imposition (2) The duty is imposed at the time the spirits are produced.
Excise Act, 2001 — E-14.1 123
Imposition — low alcoholic strength spirits 123 If spirits do not contain more than 7% of absolute ethyl alcohol by volume at the time that they are packaged, (a) the duty imposed on the spirits under section 122 or levied under section 21.1 of the Customs Tariff is relieved; and (b) duty is imposed on the spirits at the rate set out in section 2 of Schedule 4.
Excise Act, 2001 — E-14.1 123.1
Definitions 123.1 (1) The following definitions apply in this section. inflationary adjusted year means 2018 and every year after that year. ( année inflationniste ) reference year means a 12-month period that begins on April 1 of a year and ends on March 31 of the following year. ( année de référence ) Annual adjustments (2) Each rate of duty set out in Schedule 4 applicable in respect of a litre of absolute ethyl alcohol or in respect of a litre of spirits is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of (a) the rate determined by the formula A × B where A is the rate of duty applicable to the litre of absolute ethyl alcohol or the litre of spirits, as the case may be, on March 31 of the inflationary adjusted year, and B is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula C/D where C is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and D is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and (b) the rate of duty referred to in the description of A in paragraph (a). Adjustment — 2023 (2.1) In respect of the inflationary adjusted year that is 2023, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2024 (2.2) In respect of the inflationary adjusted year that is 2024, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2025 (2.3) In respect of the inflationary adjusted year that is 2025, if the amount determined for B in paragraph (2)(a) without reference to this subsection is greater than 1.02, the description of B in that paragraph is deemed to be equal to 1.02. Rounding (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth. Consumer Price Index (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act , for each month in that period; (b) dividing the aggregate obtained under paragraph (a) by 12; and (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth. Application of adjusted rate (5) If duties on spirits are imposed in a reference year but become payable in another reference year that begins in an inflationary adjusted year, those duties are determined at the rate of duty as adjusted under subsection (2) on the first day of the other reference year. 2017, c. 20, s. 49 2023, c. 26, s. 125 2024, c. 17, s. 123
Excise Act, 2001 — E-14.1
inflationary adjusted year means 2018 and every year after that year. ( année inflationniste )
Excise Act, 2001 — E-14.1
reference year means a 12-month period that begins on April 1 of a year and ends on March 31 of the following year. ( année de référence )
Excise Act, 2001 — E-14.1 124
Duty payable when packaged 124 (1) Subject to sections 126 and 127, the duty imposed on spirits is payable at the time the spirits are packaged unless, immediately after packaging, they are entered into an excise warehouse. Payable by responsible person (2) Duty is payable by the person who is responsible for the spirits immediately before they are packaged. Spirits licensee ceases to be liable for duty (3) If an excise warehouse licensee becomes liable under section 140 for duty on the spirits, the person required under subsection (2) to pay the duty ceases to be liable to pay it.
Excise Act, 2001 — E-14.1 125
Duty payable when removed from warehouse 125 If packaged spirits are removed from an excise warehouse for entry into the duty-paid market, duty is payable on the spirits at the time of their removal and is payable by the excise warehouse licensee of the warehouse.
Excise Act, 2001 — E-14.1 126
Duty payable on bulk spirits taken for use 126 Subject to sections 144 to 146, if bulk spirits are taken for use, duty is payable at the time the spirits are taken for use by the person who is responsible for the spirits at that time.
Excise Act, 2001 — E-14.1 127
Duty payable on unaccounted bulk spirits 127 (1) Duty is payable by the person who is responsible for bulk spirits on any portion of the spirits that cannot be accounted for by the person as being in the possession of a spirits licensee, a licensed user or an alcohol registrant. When duty payable (2) The duty is payable at the time the spirits cannot be accounted for. Exception (3) Subsection (1) does not apply in circumstances where the person is convicted of an offence under section 218 or is liable to pay a penalty under section 241.
Excise Act, 2001 — E-14.1 128
Duty payable on packaged spirits taken for use 128 Subject to sections 144 to 146, if non-duty-paid packaged spirits that are in the possession of an excise warehouse licensee or a licensed user are taken for use, duty is payable at the time the spirits are taken for use and is payable by the licensee or user.
Excise Act, 2001 — E-14.1 129
Duty payable on unaccounted packaged spirits 129 (1) Duty is payable on non-duty-paid packaged spirits that have been received by an excise warehouse licensee or a licensed user but cannot be accounted for by the licensee or user (a) as being in the excise warehouse of the licensee or the specified premises of the user; (b) as having been removed, used or destroyed in accordance with this Act; or (c) as having been lost in prescribed circumstances, if the licensee or user fulfills any prescribed conditions. When duty payable (2) Duty is payable by the licensee or user at the time the spirits cannot be accounted for.
Excise Act, 2001 — E-14.1 130
Fortifying wine 130 (1) A licensed user who is also a wine licensee may use bulk spirits to fortify wine to an alcoholic strength not in excess of 22.9% absolute ethyl alcohol by volume. Duty relieved on spirits (2) The duty imposed under section 122 or levied under section 21.1 of the Customs Tariff on the spirits that were used to fortify the wine is relieved.
Excise Act, 2001 — E-14.1 131
Blending wine with spirits 131 A licensed user who is also a spirits licensee may blend bulk wine with spirits if the resulting product is spirits. 2002, c. 22, s. 131; 2007, c. 18, s. 99
Excise Act, 2001 — E-14.1 131.1
Producing spirits from wine 131.1 A licensed user who is also a spirits licensee may use bulk wine to produce spirits. 2007, c. 18, s. 99
Excise Act, 2001 — E-14.1 131.2
Deemed production of spirits — blending wine 131.2 (1) If wine is blended with bulk spirits and the resulting product is spirits, (a) the duty imposed under section 122 or levied under section 21.1 of the Customs Tariff on the spirits that were blended with the wine is relieved; and (b) the resulting spirits are deemed to be produced at the time of the blending. Deemed production of spirits — other blending (2) If a material or substance, other than spirits or wine, containing absolute ethyl alcohol is blended with bulk spirits or wine and the resulting product is spirits, (a) the duty imposed under section 122 or levied under section 21.1 of the Customs Tariff on the spirits that were blended with the material or substance is relieved; and (b) the resulting spirits are deemed to be produced at the time of the blending. 2007, c. 18, s. 99
Excise Act, 2001 — E-14.1 132
Duty relieved — DA and SDA 132 If a spirits licensee denatures bulk spirits into denatured alcohol or specially denatured alcohol, the duty imposed on the spirits under section 122 or levied under section 21.1 of the Customs Tariff is relieved.
Excise Act, 2001 — E-14.1 133
Imposition of special duty 133 (1) In addition to the duty levied under section 21.1 or 21.2 of the Customs Tariff , a special duty is imposed on imported spirits delivered to or imported by a licensed user at the rate set out in Schedule 5. Bulk spirits (2) If a spirits licensee imports bulk spirits that are delivered to a licensed user, the special duty is payable at the time the spirits are delivered to the licensed user and is payable (a) by the spirits licensee who is responsible for the spirits at that time; (b) if the licensed user is responsible for the spirits at that time and there was a spirits licensee who was responsible immediately before that time, by that spirits licensee; or (c) if the licensed user is responsible for the spirits at that time and there was not a spirits licensee who was responsible immediately before that time, by the spirits licensee who delivered the spirits. Packaged spirits (3) If imported packaged spirits or imported spirits that have been packaged in Canada are removed from an excise warehouse for delivery to a licensed user, the special duty is payable by the excise warehouse licensee at the time the spirits are removed from the excise warehouse. Spirits imported by licensed user (4) If bulk or packaged spirits are imported by a licensed user, the special duty (a) is payable by the licensed user at the time the spirits are imported; and (b) shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were a duty levied on the spirits under section 20 of the Customs Tariff , and, for those purposes, the Customs Act applies with any modifications that the circumstances require.
Excise Act, 2001 — E-14.1 134
Imposition — bulk wine taken for use 134 (1) Duty is imposed on bulk wine that is taken for use at the rates set out in Schedule 6. Payable by responsible person (2) Subject to sections 144 to 146, the duty is payable at the time the wine is taken for use and is payable by the person who is responsible for the wine at that time. Exception (3) Subsection (1) does not apply to wine (a) that is produced by an individual for their personal use and that is consumed in the course of that use; or (b) that is produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada. 2002, c. 22, s. 134; 2007, c. 2, s. 56 2022, c. 10, s. 131