Source: http://laws-lois.justice.gc.ca/eng/AnnualStatutes/2002_22/page-2.html
Timestamp: 2013-05-24 22:58:35
Document Index: 739452475

Matched Legal Cases: ['ART 1', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 9', 'ART 10', 'ART 11']

HomeLaws Website HomeAnnual StatutesS.C. 2002, c. 22 - Table of Contents S.C. 2002, c. 22
Excise Act, 2001 (S.C. 2002, c. 22)Full Document: HTMLFull Document: Excise Act, 2001 | PDFFull Document: Excise Act, 2001 [992 KB]Assented to 2002-06-13
Marginal note:References to other enactments3. A reference in this Act to a repealed enactment, or a portion of it, of the legislature of a province or territory shall, with respect to a subsequent transaction, matter or thing, be read as a reference to the provisions of any enactment replacing the repealed enactment or portion that relate to the same subject-matter as the repealed enactment or portion. If there is no replacement enactment or portion, or if there are no provisions in the replacement enactment that relate to the same subject-matter, the repealed enactment or portion shall be read as unrepealed in so far as is necessary to maintain or give effect to the reference.
Meaning of “administration or enforcement of this Act”4. For greater certainty, a reference in this Act to “administration or enforcement of this Act” includes the collection of any amount payable under this Act.
Marginal note:Constructive possession5. (1) For the purposes of subsections 30(1) and 32(1), section 61, subsections 70(1) and 88(1) and sections 230 and 231, if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.Meaning of “possession”(2) In this section and in subsections 30(1) and 32(1), section 61 and subsections 70(1) and 88(1), “possession” means not only having in one’s own personal possession but also knowingly(a) having in the actual possession or custody of another person; or(b) having in any place, whether belonging to or occupied by one’s self or not, for one’s own use or benefit or that of another person.
Marginal note:Arm’s length6. (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.Marginal note: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.
PART 1APPLICATION AND ADMINISTRATIVE MATTERSApplication to Her MajestyMarginal note:Act binding on Her Majesty7. This Act is binding on Her Majesty and Her Majesty in right of a province.
Excise Act, 20011 - SHORT TITLE 2 - INTERPRETATION 7 - PART 1 APPLICATION AND ADMINISTRATIVE MATTERS 7 - Application to Her Majesty 8 - Administration and Officers 13 - Inquiries 14 - PART 2 LICENCES AND REGISTRATIONS 14 - Licences 15 - Registrations 19 - Excise Warehouses 20 - Special Excise Warehouses 22 - Duty Free Shops 23 - General 25 - PART 3 TOBACCO 25 - Regulation of Tobacco 42 - Duty on Tobacco 49 - Excise Warehouses 53 - Special Duties on Tobacco Products 59 - PART 4 ALCOHOL 59 - General 69 - Bulk Alcohol 77 - Special Containers of Spirits 82 - Special Containers of Wine 87 - Packaged Alcohol 94 - Denatured Alcohol and Specially Denatured Alcohol 104 - Responsibility for Bulk Spirits 113 - Responsibility for Bulk Wine 122 - Imposition and Payment of Duty on Alcohol 140 - Liability of Excise Warehouse Licensees and Licensed Users 143 - Non-dutiable Uses and Removals of Alcohol 148 - Determining Volume of Alcohol 149 - Excise Warehouses 159 - PART 5 GENERAL PROVISIONS CONCERNING DUTY AND OTHER AMOUNTS PAYABLE 159 - Fiscal Month 160 - Returns and Payment of Duty and Other Amounts 170 - Interest 174 - Refunds 188 - Assessments 195 - Objections to Assessment 197 - Appeal 206 - Records and Information 212 - Bankruptcies and Corporate Reorganizations 214 - PART 6 ENFORCEMENT 214 - Offences and Punishment 230 - Proceeds of Crime 233 - Penalties 254 - Penalty Imposition 258 - Search Warrants 260 - Inspections 264 - Return or Disposal of Things Seized 267 - Forfeitures 270 - Review of Imposed Penalty or Seizure 278 - Third Party Claims 284 - Collection 298 - Evidence and Procedure 304 - PART 7 REGULATIONS 305 - PART 8 TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS 305 - Transitional Provisions 321 - Consequential and Related Amendments 321 - Budget Implementation Act, 2000 322 - Canada Customs and Revenue Agency Act 324 - Criminal Code 328 - Customs Act 345 - Customs and Excise Offshore Application Act 346 - Customs Tariff 363 - Excise Act 366 - Excise Tax Act 393 - Export Act 394 - Importation of Intoxicating Liquors Act 396 - Special Economic Measures Act 397 - Tax Court of Canada Act 408 - Coordinating Amendments 408 - An Act to amend the Customs Act and to make related amendments to other Acts 409 - Bill C-24 410 - Bill C-30 411 - Bill C-32 412 - PART 9 AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS 412 - Customs Tariff 413 - Excise Tax Act 422 - PART 10 AMENDMENTS RELATED TO SHIPS’ STORES 422 - Customs Act 423 - Customs Tariff 424 - Customs Tariff 425 - Excise Act 426 - Excise Tax Act 427 - Excise Tax Act 430 - Ships’ Stores Regulations 431 - Ships’ Stores Regulations 432 - Ships Suppliers Drawback Regulations 433 - PART 11 COMING INTO FORCE SCHEDULE 1 - RATES OF DUTY ON TOBACCO PRODUCTS SCHEDULE 2 - ADDITIONAL DUTY ON CIGARS SCHEDULE 3 - RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO SCHEDULE 4 - RATES OF DUTY ON SPIRITS SCHEDULE 5 - RATE OF SPECIAL DUTY ON SPIRITS SCHEDULE 6 - RATES OF DUTY ON WINE Previous PageNext PageTable of Contents1 ... 23 ... 78 ... 1314 ... 1819 ... 2324 ... 2829 ... 3233 ... 3839 ... 4344 ... 5051 ... 5455 ... 5859 ... 6667 ... 7071 ... 7677 ... 8586 ... 8889 ... 9394 ... 100101 ... 104105 ... 109110 ... 114115 ... 121122 ... 127128 ... 133134 ... 138139 ... 143144 ... 147148 ... 151152 ... 155156 ... 161162 ... 164165 ... 169170 ... 174175 ... 179180 ... 182183 ... 185186 ... 188189 ... 191192 ... 195196 ... 197198 ... 199200 ... 204205206 ... 207208 ... 209210211212213 ... 216217 ... 218219 ... 220221 ... 226227 ... 230231 ... 235236 ... 237238 ... 244245 ... 252253 ... 257258259 ... 260261 ... 266267 ... 271272 ... 274275 ... 276277 ... 278279 ... 281282 ... 285286287288289290 ... 294295 ... 296297298 ... 301302 ... 304305 ... 307308 ... 309310 ... 312313 ... 315316 ... 317318 ... 322323 ... 326327 ... 328329 ... 332333 ... 336337 ... 341342 ... 346347 ... 351352 ... 354355 ... 363364 ... 367368 ... 375376 ... 380381 ... 383384385 ... 391392 ... 394395396 ... 398399 ... 402403 ... 405406 ... 408409410 ... 411412 ... 416417 ... 423424 ... 426427 ... 428429 ... 433SCHEDULE 1 : RATES OF DUTY ON TOBACCO PRODUCTSSCHEDULE 2 : ADDITIONAL DUTY ON CIGARSSCHEDULE 3 : RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCOSCHEDULE 4 : RATES OF DUTY ON SPIRITSSCHEDULE 5 : RATE OF SPECIAL DUTY ON SPIRITSSCHEDULE 6 : RATES OF DUTY ON WINE