GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 6
Arm’s length 6 (1) For the purposes of this Act, (a) related persons are deemed not to deal with each other at arm’s length; and (b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length. Related persons (2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act , except that (a) a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and (b) a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively. Associated persons (3) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act , the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group (4) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust (5) For the purposes of this Act, a person is associated with (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. Association with third person (6) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. 2002, c. 22, s. 6; 2010, c. 25, s. 108
Excise Act, 2001 — E-14.1 7
Act binding on Her Majesty 7 This Act is binding on Her Majesty and Her Majesty in right of a province.
Excise Act, 2001 — E-14.1 8
Minister’s duty 8 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
Excise Act, 2001 — E-14.1 9
Officers and employees 9 (1) The officers, employees and agents that are necessary to administer and enforce this Act shall be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize a designated officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act. Authorization (3) The Minister of Public Safety and Emergency Preparedness may authorize a designated officer or agent, or a class of officers or agents, to exercise powers and perform duties of that Minister under section 68. 2002, c. 22, s. 9; 2005, c. 38, ss. 93, 145
Excise Act, 2001 — E-14.1 10
Designation of police forces 10 (1) The Minister and the Minister of Public Safety and Emergency Preparedness may designate any police force in Canada for the purposes of the enforcement of any of the provisions of this Act that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation. Persons to have powers and duties of officers (2) All members of a police force designated under subsection (1) have the powers and duties of an officer for the purposes of the enforcement of the provisions of this Act specified in the designation. Designation to be published (3) A designation under subsection (1) or any variation or cancellation of that designation must be published in the Canada Gazette and is not effective before it is so published. 2002, c. 22, s. 10; 2005, c. 10, s. 34
Excise Act, 2001 — E-14.1 11
Designation of analysts 11 The Minister may designate any person or class of persons as an analyst for the purposes of this Act.
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Administration of oaths 12 Any officer, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every officer so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
Excise Act, 2001 — E-14.1 13
Authorization of inquiry 13 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer, to make any inquiry that the Minister considers necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer (2) If the Minister authorizes a person to make an inquiry, the Minister shall without delay apply to the Tax Court for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry, a hearing officer has all of the powers conferred on a commissioner under sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer shall exercise the powers conferred on a commissioner under section 4 of the Inquiries Act in relation to any person that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer shall not exercise the power to punish any person unless, on application by the hearing officer, a judge certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person who gives evidence in an inquiry is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer, on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and their counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
Excise Act, 2001 — E-14.1 14
Issuance 14 (1) Subject to the regulations, on application, the Minister may issue to a person (a) a spirits licence, authorizing the person to produce or package spirits; (b) a wine licence, authorizing the person to produce or package wine; (c) a user’s licence, authorizing the person to use bulk alcohol, non-duty-paid packaged alcohol or a restricted formulation; (d) a tobacco licence, authorizing the person to manufacture tobacco products; (e) a tobacco dealer’s licence, authorizing the person to carry on the activity of a tobacco dealer; or (f) a vaping product licence, authorizing the person to (i) manufacture vaping products, or (ii) import packaged vaping products for stamping by the person. Cannabis licence (1.1) Subject to the regulations, on application, the Minister may issue to a person a cannabis licence for the purposes of this Act. Cannabis licence — effect (1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act comes into effect. Deemed packaging excluded (2) A person is not entitled to a licence under paragraph (1)(a) or (b) by reason only of having been deemed to have packaged alcohol under section 77 or 82. Production excluded (3) A person is not entitled to a licence under paragraph (1)(a) by reason only of (a) having been deemed to have produced spirits under section 131.2; or (b) having produced spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol. Issuance of a wine licence (4) Subject to the regulations, on application by a person who is the holder of a spirits licence and a user’s licence, the Minister may issue to the person a wine licence, authorizing the person to fortify wine. 2002, c. 22, s. 14; 2007, c. 18, s. 68; 2018, c. 12, s. 71 2022, c. 10, s. 56 2024, c. 15, s. 145
Excise Act, 2001 — E-14.1 15
Ferment-on-premises registration 15 Subject to the regulations, on application, the Minister may issue a ferment-on-premises registration to a person authorizing the person to possess at their ferment-on-premises facility bulk wine produced at the premises by an individual and owned by the individual.
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User’s registration 16 Subject to the regulations, on application, the Minister may issue a user’s registration authorizing the use of non-duty-paid packaged spirits by (a) a scientific and research laboratory in receipt annually of aid from the Government of Canada or a province, for scientific purposes; (b) a university or other post-secondary educational institution recognized by a province, for scientific purposes; (c) a health care facility, for medicinal and scientific purposes; or (d) a health institution in receipt annually of aid from the Government of Canada or a province, for medicinal and scientific purposes.
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Alcohol registration 17 Subject to the regulations, on application, the Minister may issue an alcohol registration to a person authorizing the person to store or transport bulk alcohol, specially denatured alcohol or a restricted formulation. 2002, c. 22, s. 17; 2007, c. 18, s. 69
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SDA registration 18 (1) Subject to the regulations, on application, the Minister may issue a specially denatured alcohol registration to a person authorizing the person to possess and use specially denatured alcohol. Restrictions on grades of SDA (2) The Minister may impose restrictions on the use of particular grades of specially denatured alcohol.
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Issuance of licence 19 (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person that is not a retailer of alcohol authorizing the person to possess in their excise warehouse manufactured tobacco, cigars or vaping products that are not stamped or non-duty-paid packaged alcohol. Eligible retailers of alcohol (2) Even if they are retailers of alcohol, the following persons may be issued an excise warehouse licence under subsection (1): (a) an alcohol licensee; (b) a liquor authority; and (c) any person who supplies goods in accordance with the Ships’ Stores Regulations . 2002, c. 22, s. 19; 2007, c. 18, s. 70 2022, c. 10, s. 57
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Issuance of licence 20 (1) Subject to the regulations, on application, the Minister may issue a special excise warehouse licence to a person who is authorized by a tobacco licensee to be the only person, other than the licensee, who is entitled to distribute to an accredited representative manufactured tobacco or cigars manufactured by the licensee. Single licence (2) The Minister shall not issue to the same person more than one special excise warehouse licence. Licence limited to one premises (3) The Minister shall not specify more than one premises of a special excise warehouse licensee as a special excise warehouse. 2002, c. 22, s. 20; 2007, c. 18, s. 71
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Return of tobacco 21 (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars manufactured by the tobacco licensee, (a) the person shall immediately return the tobacco or cigars of that licensee that are stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and (b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized. Cancellation (2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars. 2002, c. 22, s. 21; 2007, c. 18, s. 72
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Issuance of licence 22 Subject to the regulations, the Minister may, on application, issue to a person who is licensed under the Customs Act to operate a duty free shop a licence authorizing the person to possess and sell imported manufactured tobacco that is subject to a special duty under section 53.
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Refusal to issue licence or registration 23 (1) The Minister may refuse to issue a licence or registration to a person if the Minister has reason to believe (a) that access to the person’s premises will be denied or impeded by any person; or (b) that the refusal is otherwise in the public interest. Amendment or renewal (2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence or registration. Cancellation, etc. — access to premises (2.1) The Minister may amend, suspend or cancel any licence or registration of a person if (a) access to the premises of the licensee or registrant is denied or impeded by any person; (a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act is amended, suspended or revoked; or (b) it is otherwise in the public interest. Conditions imposed by Minister (3) On issuing a licence or registration, or at any later time, the Minister (a) may, subject to the regulations, specify the activities that may be carried on under the licence or registration and the premises where those activities may be carried on; (b) shall, in the case of a spirits licence, a tobacco licence, a cannabis licence or a vaping product licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and (c) may impose any other conditions that the Minister considers appropriate with respect to the carrying on of activities under the licence or registration. 2002, c. 22, s. 23; 2008, c. 28, s. 52; 2018, c. 12, s. 72 2022, c. 10, s. 58
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Compliance with Act 24 A licensee or registrant shall not carry on any activity under their licence or registration otherwise than in accordance with this Act.
Excise Act, 2001 — E-14.1 24.1
Licences and registrations not statutory instruments 24.1 For greater certainty, a licence or registration issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act . 2007, c. 18, s. 73
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Manufacturing tobacco product without a licence prohibited 25 (1) No person shall, other than in accordance with a tobacco licence issued to the person, manufacture a tobacco product. Deemed manufacturer (2) A person who, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacture of a tobacco product is deemed to be manufacturing the tobacco product and the other person is deemed not to be manufacturing the tobacco product. Exception — manufacturing for personal use (3) An individual who is not a tobacco licensee may manufacture manufactured tobacco or cigars (a) from packaged raw leaf tobacco or manufactured tobacco on which the duty has been paid, if the tobacco or cigars are for their personal use; or (b) from raw leaf tobacco grown on land on which the individual resides, if (i) the tobacco or cigars are for their personal use or that of the members of their family who reside with the individual and who are 18 years of age or older, and (ii) the quantity of tobacco or cigars manufactured in any year does not exceed 15 kg for the individual and each member of the individual’s family who resides with the individual and who is 18 years of age or older. 2002, c. 22, s. 25; 2007, c. 18, s. 74
Excise Act, 2001 — E-14.1 25.1
Issuance of excise stamps 25.1 (1) On application in the prescribed form and manner, the Minister may issue, to a tobacco licensee or a prescribed person who is importing tobacco products, stamps the purpose of which is to indicate that duty, other than special duty, has been paid on a tobacco product. Quantity of tobacco excise stamps (2) The Minister may limit the quantity of tobacco excise stamps that may be issued to a person under subsection (1). Security (3) No person shall be issued a tobacco excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations. Supply of tobacco excise stamps (4) The Minister may authorize a producer of tobacco excise stamps to supply, on the direction of the Minister, tobacco excise stamps to a person who is issued those stamps under subsection (1). Design and construction (5) The design and construction of tobacco excise stamps shall be subject to the approval of the Minister. 2010, c. 12, s. 40; 2018, c. 12, s. 94
Excise Act, 2001 — E-14.1 25.2
Counterfeiting tobacco excise stamps 25.2 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for a tobacco excise stamp. 2010, c. 12, s. 40; 2018, c. 12, s. 94
Excise Act, 2001 — E-14.1 25.3
Unlawful possession of tobacco excise stamps 25.3 (1) No person shall possess a tobacco excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty, other than special duty, has been paid on the product. Exceptions — possession (2) Subsection (1) does not apply to the possession of a tobacco excise stamp by (a) the person who lawfully produced the tobacco excise stamp; (b) the person who is issued the tobacco excise stamp; (c) a sufferance warehouse licensee who possesses the tobacco excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or (d) a prescribed person. 2010, c. 12, s. 40; 2018, c. 12, s. 94
Excise Act, 2001 — E-14.1 25.4
Unlawful supply of tobacco excise stamps 25.4 No person shall dispose of, sell or otherwise supply, or offer to supply, a tobacco excise stamp otherwise than in accordance with this Act. 2010, c. 12, s. 40; 2018, c. 12, s. 94
Excise Act, 2001 — E-14.1 25.5
Cancellation, return and destruction of tobacco excise stamps 25.5 The Minister may (a) cancel a tobacco excise stamp that has been issued; and (b) direct that it be returned or destroyed in a manner specified by the Minister. 2010, c. 12, s. 40; 2018, c. 12, s. 94
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Tobacco dealer 26 No person shall carry on the activity of a tobacco dealer except in accordance with a tobacco dealer’s licence issued to the person.
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Unlawful packaging or stamping 27 No person shall package or stamp any raw leaf tobacco or tobacco product unless the person (a) is a tobacco licensee; or (b) is the importer or owner of the tobacco or product and it has been placed in a sufferance warehouse for the purpose of being stamped.
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Unlawful removal 28 (1) Except as permitted under section 40, no person shall remove raw leaf tobacco or a tobacco product from the premises of a tobacco licensee unless the tobacco or product is packaged and (a) if the product is intended for the duty-paid market, it is stamped; or (b) if the product is not intended for the duty-paid market, all tobacco markings that are required under this Act to be printed on or affixed to its container are so printed or affixed. Exception (2) Subsection (1) does not apply to a tobacco licensee who removes from their premises (a) raw leaf tobacco for (i) return to a licensed tobacco dealer or a tobacco grower, (ii) delivery to another tobacco licensee, or (iii) export; or (b) partially manufactured tobacco for delivery to another tobacco licensee or for export. 2002, c. 22, s. 28; 2007, c. 18, s. 75
Excise Act, 2001 — E-14.1 28.1
Unlawful removal from premises of tobacco dealer 28.1 (1) No person shall remove raw leaf tobacco from the premises of a licensed tobacco dealer. Exception (2) Subsection (1) does not apply to a licensed tobacco dealer who removes from their premises raw leaf tobacco for (a) return to a tobacco grower; (b) delivery to a tobacco licensee or to another licensed tobacco dealer; or (c) export. 2007, c. 18, s. 76
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Prohibition — certain tobacco products for sale, etc. 29 No person shall purchase or receive for sale a tobacco product (a) from a manufacturer who the person knows, or ought to know, is not a tobacco licensee; (b) that is required under this Act to be packaged and stamped unless it is so packaged and stamped; or (c) that the person knows, or ought to know, is fraudulently stamped.
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Selling, etc., unstamped raw leaf tobacco 30 (1) No person shall dispose of, sell, offer for sale, purchase or have in their possession raw leaf tobacco unless the tobacco is packaged and stamped. Exception (2) Subsection (1) does not apply to (a) a person who is a tobacco licensee or a licensed tobacco dealer; or (b) the possession of raw leaf tobacco (i) in a customs bonded warehouse or a sufferance warehouse by the licensee of that warehouse, (ii) by a body established under provincial law for the marketing of raw leaf tobacco grown in the province, or (iii) by a prescribed person who is transporting the tobacco under prescribed circumstances and conditions. (c) [Repealed, 2007, c. 18, s. 77] 2002, c. 22, s. 30; 2007, c. 18, s. 77
Excise Act, 2001 — E-14.1 31
Exceptions to sections 26 and 30 31 A tobacco grower does not contravene section 26 or 30 by reason only that the grower deals in or has in their possession raw leaf tobacco (a) grown by the grower on their property for sale to a tobacco licensee or a licensed tobacco dealer or for other disposition to a tobacco licensee, if the tobacco is either on the grower’s property or is being transported by the grower (i) in connection with the curing of the tobacco, (ii) for delivery to or return from a tobacco licensee or a licensed tobacco dealer, or (iii) for delivery to or return from a body established under provincial law for the marketing of raw leaf tobacco grown in the province; (b) grown by any other person, if the grower operates a tobacco drying kiln on the grower’s property and the grower’s possession is solely for the purpose of curing the tobacco and returning it to the other person immediately after completion of the curing process or exporting it in accordance with paragraph (c); or (c) that is to be exported, if the grower has the written approval of the Minister and complies with any conditions that the Minister considers appropriate. 2002, c. 22, s. 31; 2007, c. 18, s. 78