Short Title

Marginal note:Short title

1 This Act may be cited as the Excise Act .

R.S., c. E-12, s. 1

Application

Marginal note:Non-application of Act

1.1 (1) Despite anything in this Act, on the coming into force of Parts 3 and 4 of the Excise Act, 2001 , this Act ceases to apply in respect of (a) the manufacture of any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2); and (b) the handling of, or the dealing with, anything that is or relates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.

Meaning of beer and malt liquor (2) In subsection (1), beer and malt liquor have the meaning assigned by section 4.

2002, c. 22, s. 363

Marginal note:Non-application — transformation of beer concentrate

1.2 (1) This Act does not apply to the transformation, by dilution or hydration, of beer concentrate into beer for consumption as a beverage on the premises where it is transformed if the transformation is done in a manner approved by the Minister.

Marginal note:Meaning of beer (2) For the purposes of subsection (1), beer means a product that would be beer or malt liquor , as defined in section 4, if that definition were read without reference to its paragraph (b).

2017, c. 33, s. 165

Interpretation

General

Marginal note:Definitions

2 In this Act,

bonding warehouse bonding warehouse means any warehouse in which goods subject to excise may be stored or deposited without payment of the duty imposed by this Act; (entrepôt) collector collector means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division; (receveur) Commissioner Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act ; (commissaire) Department Department [Repealed, 1999, c. 17, s. 139] departmental analyst departmental analyst means a person employed as a chemical analyst in any department or agency of the government of Canada or of any province; (analyste de ministère) departmental regulations departmental regulations [Repealed, 1999, c. 17, s. 139] Deputy Minister Deputy Minister [Repealed, 1999, c. 17, s. 139] excise division excise division means the district or territory under the survey of the collector; (division d’accise) holiday holiday , in relation to any area in Canada, means a day that is a holiday for employees employed in that area (a) by the Canada Revenue Agency and who are entitled to additional compensation for work performed on that day, or

(b) in the Public Service and to whom regulations made pursuant to the Financial Administration Act respecting terms and conditions of employment apply; (jour férié) inspector inspector means any superior officer or any inspector of excise who is appointed or authorized to perform the duties of inspector in any defined district or excise division; (inspecteur) Minister Minister means the Minister of National Revenue; (ministre) ministerial regulations ministerial regulations means all regulations made by the Minister under this Act; (règlements ministériels) officer officer means every officer of excise who is employed or appointed to the survey of manufactures, operations or premises subject to excise, and every person employed for the purpose of the administration or enforcement of this Act, including any member of the Royal Canadian Mounted Police; (préposé) person person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind; (personne) possession possession means not only having in one’s own personal possession, but also knowingly (a) having in the actual possession or custody of any other person, and

(b) having in any place, whether belonging to or occupied by one’s self or not, for the use or benefit of one’s self or of any other person; (possession) provincial analyst provincial analyst means any analyst appointed by the government of any province and having authority to make any analysis for any public purpose; (analyste provincial) regulations regulations , unless the context indicates that the reference is to ministerial regulations, means regulations made by the Governor in Council under this Act; (règlements) stamp stamp means any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any goods subject to excise, or any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any package in which any of those goods are contained; (estampille) subject to excise subject to excise means subject to the provisions of this Act, of any other Act respecting duties of excise or of any proclamation, order in council or ministerial regulation published or made under those provisions; (sujet à l’accise, soumis à l’accise ou assujetti à l’accise) subsequent offence subsequent offence means an offence committed within five years after the date of a previous conviction; (récidive) superior officer superior officer means the Commissioner and any officer or member of a class of officers designated by the Minister; (fonctionnaire supérieur) vehicle vehicle means any motor vehicle, aircraft or other conveyance designed to be driven or drawn by any means including muscular power, and any part thereof, and includes any equipment necessary for the proper operation of the vehicle and any appurtenances of the vehicle; (véhicule) vessel vessel , where used to indicate a craft for navigation of the water, includes any ship, vessel or boat of any kind whatever, whether propelled by steam or otherwise and whether used as a sea-going vessel or on inland waters only, and also includes any vehicle; (vaisseau) volume of absolute ethyl alcohol volume of absolute ethyl alcohol means such volume measured at twenty degrees Celsius (20°C). (volume d’alcool éthylique absolu)

R.S., 1985, c. E-14, s. 2

R.S., 1985, c. 1 (2nd Supp.), s. 213(F)

1994, c. 13, s. 7, c. 37, s. 1

1999, c. 17, ss. 139, 144(E)

2005, c. 38, ss. 91, 138

2007, c. 2, s. 58

Marginal note:Possession

2.1 For the purposes of subsections 225(1) and (3) and 235(3), section 239.1 and subsections 240(1) and (2), where one of two or more persons, with the knowledge and consent of the rest, has anything in the person’s possession, it shall be deemed to be in the custody and possession of each and all of them.

1993, c. 25, s. 31

2001, c. 32, s. 63

Marginal note:Related persons

2.2 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.

2007, c. 2, s. 59

Marginal note:Associated persons

2.3 (1) 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.

Marginal note:Corporations controlled by same person or group (2) 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.

Marginal note:Partnership or trust (3) 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.

Marginal note:Association with third person (4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.

2007, c. 2, s. 59

Marginal note:Exception

2.4 If a corporation that is a licensed brewer would otherwise be related to another corporation that is also a licensed brewer by reason that the corporations are controlled by individuals connected by blood relationship, marriage or common-law partnership or adoption, the corporations are deemed not to be related for the purposes of section 170.1 if it is established that they deal with each other at arm’s length.

2007, c. 2, s. 59

Distilleries

Marginal note:Definitions

3 (1) In this Act, alcohol alcohol , ethyl alcohol and spirits mean any material or substance, whether in liquid or any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C 2 H 5 OH); (alcool, alcool éthylique ou eau-de-vie) beer beer , wash or wort , as applied to distilleries, means all liquor made in whole or in part from grain, malt or other saccharine matter, whether or not the liquor is fermented or unfermented; (bière, moût fermenté ou moût) Canadian brandy Canadian brandy means spirits distilled exclusively from the juices of native fruits, without the addition of sugar or other saccharine matter; (brandy canadien) chemical still chemical still means any distilling apparatus that is kept and used by any person for the sole purpose of distilling water or reclaiming alcohol previously used in or for the preparation or manufacture of chemical, medicinal or pharmaceutical preparations, or that is used for scientific or industrial purposes, and not used for the manufacture or distillation of spirits, of which use in every case the Minister shall be the sole judge; (alambic de chimiste) closed spirit-receiver closed spirit-receiver means the vessel or vessels into which the spirit is conveyed for measurement; (récipient d’eau-de-vie fermé) distiller distiller means any person who conducts, works, occupies or carries on any distillery, who rectifies any spirits by any process whatever, either by himself or his agent, or who has in his possession, complete or partially completed, or who imports, makes or manufactures, in whole or in part, any still, worm, rectifying or other apparatus suitable for the manufacture of spirits, and everyone who makes or keeps beer or wash prepared, in preparation or fit for distilling, or low wines or faints, or who has in his possession or use a still or rectifying apparatus, shall be deemed to be a distiller; (distillateur) distillery distillery means any place or premises where (a) any process of fermentation for the production of wash is carried on, (b) any wash is kept or produced for the purpose of distillation, (c) any mash-tub, fermenting-tun, worm or still for the distillation of spirits is set up or used, (d) any process of distillation whatever of spirits is carried on, (e) any process of rectification of spirits, either by re-distillation or filtration, or other process is carried on, (f) any spirits are manufactured or produced from any substance whatever, by any process whatever, or (g) any still, rectifier or other apparatus, suitable for the manufacture of spirits, is in whole or in part manufactured, made or kept, and every office, workshop, warehouse, granary, fermenting-room, mash-house, still-room, rectifying-house, vault, cellar, shed, yard or other place owned or occupied by or on behalf of, or for the use of, any distiller, or in which any part of his business as such is transacted, where any grain, matter, material or apparatus suitable for or adapted to the production of spirits, or that is or is to be used in the production or rectification of spirits, is kept or stored, where any of the products of the distillery are kept or stored or where any process of manufacture is carried on, shall be held to be included in and to form part of the distillery to which it is attached or appurtenant; (distillerie) rectifier rectifier means any pipe, vessel or still into which the spirit is conveyed for the purpose of rectification by re-distillation, filtration or any other process; (rectificateur) rectifying spirits rectifying spirits means the process of refining spirits by re-distillation, filtration or any other process; (rectification d’eau-de-vie) still still means any distilling apparatus whatever adapted or adaptable to the distillation of spirits; (alambic) worm worm means any pipe, condenser or other equipment used or intended to be used for the condensation of spirit vapour. (serpentin)

Marginal note:Working of a distillery (2) Any use made of any still, worm, mash-tub or fermenting-tun, rectifying or other apparatus suitable for the manufacture of wash, beer or spirits, for the distillation or rectification of any spirits or for fermenting any beer or wash, or the making or commencing to make, or the importation of, any such still, worm, mash-tub, fermenting-tun, rectifying or other apparatus, shall be deemed to be a working of a distillery and acting as a distiller within the meaning of this Act.

R.S., c. E-12, s. 3

R.S., c. 15(1st Supp.), s. 2

1980-81-82-83, c. 68, s. 49

Breweries

Marginal note:Definitions

4 In this Act,

beer concentrate beer concentrate means any product (a) that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume,

(b) that is either (i) made by dehydrating a fermented liquor (other than wine , as defined in section 2 of the Excise Act, 2001 ) that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or (ii) intended, before being offered for consumption as a beverage, to be transformed by dilution or hydration into a fermented liquor (other than wine , as defined in section 2 of the Excise Act, 2001 ) that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, if the production of the product (A) involves in whole or in part brewing malt, grain or any saccharine matter, and (B) does not involve any process of distillation,

(c) that is not intended or marketed for consumption as a beverage without further transformation on the premises where it is to be consumed as a beverage, and

(d) for which the manner of the further transformation is approved by the Minister; (concentré de bière) beer beer or malt liquor means any product (other than wine , as defined in section 2 of the Excise Act, 2001 ) that is (a) a fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

(b) beer concentrate; (bière ou liqueur de malt) brewer brewer means any person who conducts, works, occupies or carries on any brewery, either personally or by an agent; (brasseur) brewery brewery means any place or premises where any beer is manufactured, and all offices, granaries, mash-rooms, cooling-rooms, vaults, yards, cellars and store-rooms connected therewith or in which any material to be used in the manufacture of beer is kept or stored, where any process of manufacture is carried on, where any apparatus connected with that manufacture is kept or used or where any of the products of brewing or fermentation are kept or stored, shall be held to be included in and to form part of the brewery to which they are attached or appurtenant; (brasserie) malt malt means any substance prepared by steeping grain or leguminous seeds in water, allowing the grain or seeds to germinate, and checking the germination by drying. (malt)

R.S., 1985, c. E-14, s. 4

2002, c. 22, s. 364

2008, c. 28, s. 49

2017, c. 33, s. 166

Bonded Manufacturers

Marginal note:Definitions

5 In this Act,

bonded manufactory bonded manufactory means any place or premises licensed to use spirits or other goods subject to excise in the manufacture of articles under formula approved by the Minister, and every place or premises where any of those articles are warehoused, stored or kept shall be held to form a part of the bonded manufactory to which it is attached or appurtenant; (fabrique-entrepôt ou manufacture-entrepôt) bonded manufacturer bonded manufacturer means a person who carries on under bond and subject to ministerial regulations the manufacture of articles in the production of which goods subject to excise are used in combination with other materials. (fabricant entrepositaire ou manufacturier entrepositaire)

R.S., 1985, c. E-14, s. 5

1999, c. 17, s. 144(E)

Tobacco and Cigars and Manufacturers thereof

Marginal note:Definitions

6 In this Act,

accredited representative accredited representative means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act; (représentant accrédité) Canada twist Canada twist , otherwise called tabac blanc en torquettes, means the unstemmed, unflavoured and unpressed leaf of tobacco grown in Canada, twisted and made into coils by a manufacturer of tobacco duly licensed under this Act; (tabac canadien en torquette ou tabac blanc en torquette) casing casing and case refer to the operation of adding to raw leaf tobacco any flavouring materials, but moistening by water alone is not casing; (aromatisation) cigar cigar means every description of cigar, cigarillo and cheroot and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco; (cigare) cigar manufactory cigar manufactory means any place or premises where raw leaf tobacco is worked up into a cigar, and every workshop, office, store-room, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of cigars is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the cigar manufactory to which they are attached or appurtenant; (fabrique de cigares ou manufacture de cigares) cigar manufacturer cigar manufacturer means any person who, either personally or by an agent, carries on the manufacture of cigars, and the casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf tobacco for manufacture into cigars, is a working of a cigar manufactory and an acting as a cigar manufacturer within the meaning of this Act; (fabricant de cigares ou manufacturier de cigares) cigar stamp cigar stamp means any stamp required by this Act and the ministerial regulations to be affixed to a cigar, or a package, carton, box, crate or other container containing cigars, entered for consumption or imported into Canada, to indicate (a) in the case of cigars manufactured in Canada, that the duties of excise have been paid on the cigars, and

(b) in the case of cigars imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars; (estampille de cigares) cigarette cigarette means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimetres (102 mm) in length, each seventy-six millimetres (76 mm) or fraction thereof shall be deemed to be a separate cigarette; (cigarettes) excise tax excise tax means the taxes levied under section 23 of the Excise Tax Act ; (taxe d’accise) foreign duty free shop foreign duty free shop has the meaning assigned by subsection 2(1) of the Excise Tax Act ; (boutique hors taxes à l’étranger) foreign ships’ stores foreign ships’ stores has the meaning assigned by subsection 2(1) of the Excise Tax Act ; (provisions de bord à l’étranger) manufactured tobacco manufactured tobacco means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff; (tabac fabriqué ou tabac manufacturé) raw leaf tobacco raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant; (tabac en feuilles) standard leaf tobacco standard leaf tobacco , as applied to any kind of tobacco, means that which consists of ten per cent of water and ninety per cent of solid matter; (tabac en feuilles régulier) tobacco manufactory tobacco manufactory means any place or premises where raw leaf tobacco is worked up into manufactured tobacco, and every workshop, office, store-room, warehouse, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of manufactured tobacco is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the tobacco manufactory to which they are attached or appurtenant; (fabrique de tabac ou manufacture de tabac) tobacco manufacturer tobacco manufacturer means everyone who manufactures tobacco for himself, or who employs others to manufacture tobacco, other than cigars, whether the manufacture is by casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf or manufactured or partially manufactured tobacco, by the putting up for use or consumption of scraps, waste, clippings, stems or deposits of tobacco, resulting from any process of handling tobacco, or by the working or preparation of raw leaf tobacco, scraps, waste, clippings, stems or deposits of tobacco, by sifting, twisting, screening or any other process; (fabricant de tabac ou manufacturier de tabac) tobacco marking tobacco marking means any information required by this Act and the regulations to be printed on or affixed to (a) packages, cartons, boxes, crates and other containers containing manufactured tobacco that is not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a tobacco stamp,

(b) a cigar that is not required by this Act and the ministerial regulations to be stamped with a cigar stamp, or

(c) packages, cartons, boxes, crates and other containers containing cigars that are not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a cigar stamp; (mention obligatoire) tobacco packer tobacco packer means any person who, subject to ministerial regulations, by himself or his agent, deals in, prepares, packs, stems, reconstitutes or converts Canadian raw leaf tobacco or employs others to do so; (paqueteur de tabac) tobacco stamp tobacco stamp means any stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette, or a package, carton, box, crate or other container containing manufactured tobacco, entered for consumption or imported into Canada, or to be affixed to Canadian raw leaf tobacco entered for consumption, to indicate (a) in the case of manufactured tobacco manufactured in Canada or Canadian raw leaf tobacco, that the duties of excise have been paid on the manufactured tobacco or the Canadian raw leaf tobacco, and

(b) in the case of manufactured tobacco imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco; (estampille de tabac) tobacco stick tobacco stick means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed and, where any tobacco stick exceeds ninety millimetres (90 mm) in length or eight hundred milligrams (800 mg), each sixty millimetres (60 mm) or six hundred and fifty milligrams (650 mg), as the case may be, or fraction thereof shall be deemed to be a separate tobacco stick. (bâtonnets de tabac)

R.S., 1985, c. E-14, s. 6

1991, c. 42, s. 6

1993, c. 25, s. 32

1994, c. 37, s. 2

1999, c. 17, s. 144(E)

2001, c. 16, s. 7

Application

Marginal note:Rates binding and payable by Her Majesty

7 (1) The rates and duties of excise imposed by this Act or any other law relating to excise as well as the rates and duties of excise imposed by any law relating to excise or inland revenue enacted and in force since July 1, 1867 are binding on and payable by Her Majesty in respect of any goods manufactured or imported by or for Her Majesty, whether in right of Canada or a province, and whether or not the goods so manufactured or imported belonged at the time of manufacture or importation to Her Majesty, and any and all of those Acts shall be construed and interpreted as if the rates and duties of excise were and are by express words charged on and made payable by Her Majesty.

Marginal note:Interpretation (2) Nothing contained in subsection (1) is intended to impose or to declare the imposition of any tax on, or to make or declare liable to taxation, any property belonging to Her Majesty in right of Canada or a province.

Marginal note:Duties payable after seizure (3) Without restricting the generality of subsections (1) and (2), when any goods subject to excise have been seized or forfeited by the government of any province or any public authority established by or under the authority of that government, the duties of excise imposed by this Act are payable and may be recovered in the same manner as if those goods were found in the possession of any private person.

R.S., c. E-12, s. 7

PART I General

Licences

Marginal note:Minister may refuse or suspend licence

8 (1) The Minister may, for any reason that he deems sufficient in the public interest, refuse to issue any licence or to grant any privilege authorized by this Act, and may suspend, cancel or revoke a licence granted or any privilege given by this Act.

Marginal note:Commissioner may act (2) The Minister may authorize the Commissioner to exercise on the Minister’s behalf any of the powers conferred on the Minister by this Act.

R.S., 1985, c. E-14, s. 8

1999, c. 17, s. 140

Marginal note:No licence in places unsurveyed or unsettled

9 No licence shall be issued under this Act, nor shall any business subject to excise be carried on, in any unsurveyed or unsettled tract of country or in any district or place prohibited by order in council.

R.S., c. E-12, s. 9

Marginal note:Business may not be carried on without licence

10 No person, unless licensed to do so, shall carry on any business or trade subject to excise or use any utensil, machinery or apparatus suitable for carrying on that business or trade or, not being licensed as a distiller or licensed to carry on the business of rectifying spirits, import, make or begin to make any still, rectifier or other apparatus suitable for the manufacture or rectification of spirits.

R.S., c. E-12, s. 10

Marginal note:List of apparatus to be furnished to collector

11 Every person who imports, makes, has in his possession or keeps any still, worm, mash-tub, fermenting-tun, distilling, rectifying or brewing apparatus, tobacco press or mill for cutting or grinding tobacco shall, forthwith, after the apparatus or machinery comes into his possession and in each subsequent year on or before April 10, give to the collector of the division in which the apparatus or machinery is located a full and particular list, description and return thereof, the same in nature and form as is required by this Act in an application for a licence to use similar apparatus or machinery.

R.S., c. E-12, s. 11

Marginal note:Term of licence

12 Each licence issued pursuant to this Act expires on March 31 next following the date of its issue, but, unless the licence is suspended, cancelled or revoked, it shall be deemed to be reissued from year to year on each successive April 1 on payment, on or before March 31 in each year, of the fee prescribed by the regulations for the issue of the licence.

R.S., c. E-12, s. 12

R.S., c. 15(1st Supp.), s. 4

Marginal note:Application for licence

13 Every person who requires a licence under this Act shall make application therefor in writing over the person’s signature to the collector, or any other officer designated by the Minister, within whose district or excise division the business for which the licence is required is to be carried on, and every application shall be made in the form prescribed by the Minister.

R.S., 1985, c. E-14, s. 13

1999, c. 17, s. 141(E)

Marginal note:What application must show

14 (1) Every application for a licence under this Act shall state the exact locality in the city, town, village, township or local municipality, as the case may be, where the premises are situated, in which the business for which the licence is required is to be carried on, and shall also contain or have annexed thereto a full and particular written description in triplicate, with such models, diagrams or drawings, also in triplicate, as may be required by ministerial regulations.

Marginal note:Where licence to apply (2) No licence shall authorize a person to carry on any business subject to excise in any place other than the premises mentioned in the application for the licence, but on application being made, in the form prescribed by the Minister, by the holder of any licence under this Act, the licence so held may be transferred from any premises to any other premises situated within the same excise division, without payment of additional licence fee, if all the requirements of this Act have been complied with by the holder of the licence with reference to the premises to which it is proposed to transfer it and all obligations imposed by the licence have been fulfilled.

Marginal note:New bond (3) Whenever any transfer of a licence is made pursuant to subsection (2), a new bond shall be taken as is required on the issue of a new licence.

R.S., 1985, c. E-14, s. 14

1999, c. 17, s. 144(E)

Marginal note:Name of surety

15 Every application for a licence under this Act shall state the name of the guarantee company proposed by the applicant therefor as his surety, in accordance with the requirements of this Act, and it shall also state, in the case of a tobacco manufactory, the maximum quantity of manufactured tobacco, and, in the case of a cigar manufactory, the maximum number of cigars intended to be produced in each month.

R.S., c. E-12, s. 15

Marginal note:List and description of apparatus

16 Every application for a licence for distilling or brewing shall contain, in addition to the information required by sections 14 and 15, a list and description in triplicate of all utensils, stills, worms, boilers, mash-tubs, fermenting-tuns, coolers, closed spirit-receivers or other vessels or machinery that are intended to be placed on the premises or that are on the premises at the time of application, specifying distinctly and clearly

(a) the dimensions and capacity of every still, mash-tub, fermenting-tun, cooler, closed spirit-receiver and every other utensil, in centimetres and litres, the purpose to which each is to be applied and the locality or position in the premises in which it is, or is to be, placed or used; and

(b) a description of every pipe, conduit, trough, hose, valve, pump, cock and of every means of connection or communication between the several vessels or utensils used in or about the distillery or brewery, with a description and drawing or model showing the exact position of every cock, valve, connection and joint.

R.S., c. E-12, s. 16

1980-81-82-83, c. 68, s. 51

Marginal note:Premises to be surveyed by officer

17 (1) No licence shall be granted for carrying on any business subject to excise until after a survey has been made by the collector, or an officer instructed for the purpose by him, of the buildings or places in which the business is to be carried on or until the collector or other officer has certified in writing that the application, descriptions, models, diagrams and drawings correctly represent the premises, and that all the provisions of this Act and of every order in council or ministerial regulation made in virtue thereof have been complied with respecting the place or premises.

Marginal note:No licence if premises unsatisfactory (2) No licence shall be granted for carrying on any business subject to excise in a building or premises that, after careful survey, appear to the Minister to be so situated with reference to surrounding buildings or places of business, or to be so constructed or arranged, as to embarrass or endanger the full collection of the revenue.

(3) [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 47]

R.S., 1985, c. E-14, s. 17

R.S., 1985, c. 15 (1st Supp.), s. 47

1999, c. 17, s. 144(E)

Marginal note:Term of bond

18 Every bond entered into under this Act remains in force so long as any duty on any articles or commodities subject to excise, or on any licence to which the bond relates, or any penalty, remains unpaid by the person to whom the licence was granted.

R.S., c. E-12, s. 18

Marginal note:New bond

19 (1) Whenever any new licence is granted to any person, a new bond shall be entered into with reference to the new licence.

Marginal note:Idem (2) A new bond shall be given, whenever, during the period for which any licence is in force to which the bond first given relates, the guarantee company is wound up, becomes insolvent or ceases to do business in Canada, and the licence is void from the time the person to whom it was granted is required by the collector or superior officer to enter into a new bond until the time when the new bond is given, during which time the person neglecting to enter into the new bond shall be held to be without a licence.

R.S., c. E-12, s. 19

Marginal note:Application for licence

20 (1) Every application for a licence under this Act shall be forwarded by the collector to the district inspector and by the district inspector to the Minister with such information as is required by any ministerial regulation.

Marginal note:Licence issued (2) As soon as an application referred to in subsection (1) is returned to the collector, endorsed with the approval of the district inspector and authorized by the Minister, and on the due execution of the bond with surety as herein required, the collector shall issue a licence to carry on the business and to use the utensils, machinery and apparatus specified in the application, and in the place and premises therein specified, and in such place or premises only, and shall immediately report the issue of the licence to the Minister.

R.S., 1985, c. E-14, s. 20

1999, c. 17, s. 144(E)

Marginal note:Forfeiture of licence

21 (1) The Minister may declare forfeited any licence authorized by this Act in any case where a person who, being a manufacturer of any class of goods subject to a duty of excise, either directly or indirectly, (a) makes a sale of any of those goods, or consigns them for sale on commission, to another person, subject to the condition that the purchaser or consignee shall not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer; or (b) makes a sale of any of those goods, or consigns them for sale on commission, to another person, on such terms as would, in their application, give more profit to the purchaser or consignee if he should not sell or deal in goods of a like kind produced by, or obtained or to be obtained from, any other manufacturer or dealer.

Marginal note:Notice in Canada Gazette (2) The collector shall, on the forfeiture of a licence under subsection (1), cause a notice of the forfeiture to be forthwith inserted in the Canada Gazette , and from and after the insertion thereof the licence is void.

Marginal note:Condition for granting new licence (3) No new licence shall be granted to a person whose licence has been forfeited under subsection (1), and no licence shall be granted to any other person for carrying on any business in the premises occupied by the former licence holder until the Minister is satisfied that the dealings referred to in this section have ceased.

Marginal note:Decision of Minister final (4) The decision of the Minister is final as to whether any sale or consignment of goods is, or is not, subject to any conditions or on any terms that are mentioned in this section.

R.S., c. E-12, s. 21

Marginal note:Proof of licence

22 The burden of proof that any licence required by this Act has been issued lies on the person to whom the licence is alleged to have been issued.

R.S., c. E-12, s. 22

Marginal note:Posting up

23 Every person licensed under this Act shall keep his licence posted up in a conspicuous place in his manufactory.

R.S., c. E-12, s. 23

Marginal note:Payment of licence fees

24 All licence fees are due and payable at the time the licence is granted, and in no case shall a licence be issued until all fees are paid.

R.S., c. E-12, s. 24

Obligations of Licensees

Marginal note:Assistance to inspecting officer

25 Every person licensed under this Act shall, at all times when required, supply any officer with all assistance, lights, ladders, tools, staging or other thing necessary for inspecting the premises, stock, tools or apparatus belonging to the licensed person, or for weighing, gauging or testing any article or commodity then on the premises for which the licence is granted, and shall open all doors, and open for examination all boxes, packages, casks, barrels and other vessels, when required to do so by any officer of excise.

R.S., c. E-12, s. 25

Marginal note:Notice of any alterations or additions to apparatus

26 Where any person holding a licence under this Act intends to make any alteration or addition to the premises, utensils, machinery or apparatus described in this Act, to remove any portion of those utensils, machinery or apparatus or to make any use of any compartment or room for a purpose different from that mentioned in the written description accompanying his application for licence, notice in writing shall be served on the collector of the intention to make those alterations, additions, removals or changes at least one week before they are commenced, and every notice shall set out fully and correctly the particulars of the proposed alterations, additions, removals or changes, and on completion of the work, that person shall furnish the collector with supplementary plans and descriptions, which the collector shall forward to the district inspector.

R.S., c. E-12, s. 26

Marginal note:Minister may require new list, etc., of apparatus

27 The Minister may, for sufficient cause, of which sufficiency he is the sole judge, at any time after having given ten days notice, require a new list and description, with such models, diagrams or drawings as are required by this Act in an application for a licence, to be made out and furnished by any person holding a licence under this Act.

R.S., c. E-12, s. 27

Marginal note: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

Marginal note: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.

Marginal note: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)

Marginal note: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.

Marginal note: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.

Marginal note: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

Books, Accounts and Papers

Marginal note: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)

Marginal note: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.

Marginal note: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.

Marginal note: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.

Marginal note: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)

Marginal note: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.

Marginal note: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

Marginal note: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

Marginal note: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.

Marginal note: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)

Returns

Marginal note: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

Marginal note: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.

Marginal note: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.

Marginal note: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.

Marginal note: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.

Marginal note: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

Marginal note: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.

Marginal note: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

Marginal note: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.

Marginal note: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

Marginal note: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

Marginal note: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]

Marginal note: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

Marginal note: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.

Marginal note: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

Duties, how Ascertained and when Payable

Marginal note: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.

Marginal note: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.

Marginal note: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.

Marginal note: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.

Marginal note: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

Marginal note: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

Marginal note: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.

Marginal note: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.

Marginal note: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).

Marginal note: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.

Marginal note: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)

Marginal note: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).

Marginal note: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.

Marginal note: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

Marginal note: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

Marginal note: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.

Marginal note: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.

Marginal note: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)

Marginal note: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.

Marginal note: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.

Marginal note: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

Bonding and Warehousing

Marginal note: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

Marginal note:To whom bonding warehouse licence may be granted

50 (1) Subject to this Act and any regulation made under this Act, a licence for a bonding warehouse may be granted to (a) any distiller for the storage, at a place other than his distillery, of specially denatured alcohol or alcohol intended for use exclusively in manufacturing or for commercial purposes and not for use as a beverage or in the manufacture of a beverage; (b) any board, commission or other government agency that by the law of a province is empowered to sell or to authorize the sale of intoxicating liquor; or (c) any person who is authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives, exclusively for the storage in the warehouse and subsequent sale of the manufacturer’s tobacco or cigars to accredited representatives.

Marginal note:Bond (2) Prior to the issue of a licence for a bonding warehouse to a distiller pursuant to paragraph (1)(a), the distiller shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned on the payment of all duties and penalties to which the owner of the warehouse or of any goods stored therein may become liable under this Act.

Marginal note:Idem (3) Prior to the issue of a licence for a bonding warehouse to a board, commission or other government agency pursuant to paragraph (1)(b), the board, commission or other government agency shall enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned in the manner described in subsection (2).

Marginal note:Idem (4) Before a licence for a bonding warehouse is granted to a person under paragraph (1)(c), the person shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister as security for the payment of any amount that is or may become payable under this Act or the Excise Tax Act in respect of goods stored in the warehouse.

Marginal note:Limitation on granting licence (5) No person shall be granted a licence under paragraph (1)(c) for more than one bonding warehouse.

R.S., 1985, c. E-14, s. 50

1993, c. 25, s. 35

Marginal note:Cancellation of bonding warehouse licence

50.1 (1) Where a person has been granted a licence for a bonding warehouse under paragraph 50(1)(c) by reason of being authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives and the person ceases to be so authorized, the Minister shall cancel that licence.

Marginal note:Return of tobacco and cigars on cancellation of licence (2) On the cancellation, suspension or revocation of a licence granted under paragraph 50(1)(c), the person to whom the licence was granted shall return all the tobacco and cigars stored in the bonding warehouse at the time the licence is cancelled, suspended or revoked to the licensed manufacturers of the tobacco and cigars.

1993, c. 25, s. 36

Marginal note:Fee for bonding warehouse licence

51 A person to whom, or a board, commission or government agency to which, a licence for a bonding warehouse is granted under subsection 50(1) shall pay a licence fee prescribed by the regulations to the collector of the district or excise division in which the warehouse is located.

R.S., 1985, c. E-14, s. 51

1993, c. 25, s. 36

Marginal note:Warehousing of goods

52 Goods subject to excise may, subject to the following provisions and to ministerial regulations, be deposited in any suitable bonding warehouse without payment of the duty imposed by this Act.

R.S., 1985, c. E-14, s. 52

1999, c. 17, s. 144(E)

Marginal note:Limitation on entry of tobacco into bonding warehouse

52.1 Manufactured tobacco shall not be entered into a bonding warehouse if it is intended to be removed for

(a) delivery to a duty free shop licensed as such under the Customs Act ;

(b) export for delivery to a foreign duty free shop;

(c) export for delivery as foreign ships’ stores;

(d) entry into a bonded warehouse, licensed as such under the Customs Tariff ; or

(e) delivery as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act .

2001, c. 16, s. 8

2002, c. 22, s. 425(F)

Marginal note:Security of bonding warehouses

53 Bonding warehouses shall be made secure in accordance with requirements prescribed by the regulations.

R.S., c. E-12, s. 51

R.S., c. 15(1st Supp.), s. 10

Marginal note:Goods at owner’s risk

54 All goods warehoused shall be at the risk of the owner and, unless destroyed by fire, the duty shall be payable thereon as if they were entered for consumption.

R.S., c. E-12, s. 52

Marginal note:Term of warehousing

55 Except as otherwise provided in this Act, no goods shall remain warehoused for a period longer than two years, and at the end of that period the full amount of duty remaining unpaid shall be collected, but if no deficiency in the goods exists they may be re-warehoused for a further period of two years.

R.S., c. E-12, s. 53

Marginal note:Deficiency of goods in warehouse

56 (1) Where the quantity of goods bonded in any warehouse, at any time or by any means, falls short or is deficient of the actual quantity that ought to be or remain warehoused, after deducting the quantities entered ex-warehouse, the owner thereof is liable for the full duties on the balance of goods with which the warehouse stands debited, and the goods remaining are subject to the duties on the quantity deficient and shall be sold for payment thereof, by order of the Minister, and the surplus, if any, is payable to the person who warehoused the goods, or his assigns, after deducting all penalties and expenses incurred.

Marginal note:Re-warehousing (2) When the Minister is satisfied that no goods have been illegally removed from the warehouse, any goods that are actually in the warehouse at the time stock is taken, or at the expiration of two years, may be re-warehoused on payment of the full amount of duty on the ascertained deficiency.

Marginal note:Certain spirits subject to an abatement (3) Spirits for the fortification of native wines when stored in wooden barrels in a bonding warehouse at a registered winery may, in the event of a deficiency arising, be subject to an abatement, which shall not exceed two-thirds of one per cent for each complete month after the date of original warehousing, but no abatement shall be allowed for a period of more than twelve months, and every abatement shall be made in respect of each specific package and shall in no case exceed the actual deficiency found to exist in the package.

R.S., c. E-12, s. 54

Marginal note:When duty computed

57 At the time of entering goods for warehouse, the amount of duty shall be computed and ascertained and stated in the entry.

R.S., c. E-12, s. 55

Marginal note:Transfer of goods other than cigars and manufactured tobacco in bond

58 (1) Goods, other than cigars and manufactured tobacco, warehoused under this Act may, without payment of duty, be transferred or removed from one bonding warehouse to another in bond, exported in bond or released from bond to accredited representatives for their personal or official use, if the transfer, removal, exportation or release is in accordance with the regulations and the ministerial regulations.

Marginal note:Removal to customs bonded warehouse or duty free shop (2) Goods subject to excise, other than cigars and manufactured tobacco, may, without payment of duty, be removed from a bonding warehouse (a) to a bonded warehouse, licensed as such under the Customs Tariff , if the goods are (i) designated for delivery as ships’ stores, (ii) for sale to accredited representatives for their personal or official use, or (iii) for export; or (b) to a duty free shop, licensed as such under the Customs Act , if the goods are for sale to persons who are about to leave Canada.

Marginal note:Delivery and sale to be in accordance with regulations (3) Goods removed under subsection (2) shall be delivered and sold in accordance with any ministerial regulations that apply.

R.S., 1985, c. E-14, s. 58

R.S., 1985, c. 7 (2nd Supp.), s. 63

1993, c. 25, s. 37

1995, c. 41, s. 109

1999, c. 17, s. 144(E)

2001, c. 16, s. 9

2002, c. 22, s. 425(F)

Marginal note:Definitions

58.1 (1) The definitions in this subsection apply in this section. foreign brand tobacco foreign brand tobacco means tobacco in respect of which the excise tax imposed under section 23.13 of the Excise Tax Act is not payable because of section 23.3 of that Act. (tabac de marque étrangère) manufactured tobacco manufactured tobacco does not include partially manufactured tobacco or foreign brand tobacco. (tabac fabriqué) partially manufactured tobacco partially manufactured tobacco means a tobacco product made by a tobacco manufacturer that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. (tabac partiellement fabriqué)

Marginal note:Categories of manufactured tobacco (2) For the purposes of subsection (4), each of the following constitutes a category of manufactured tobacco: (a) cigarettes; (b) tobacco sticks; and (c) manufactured tobacco other than cigarettes and tobacco sticks.

Marginal note:Removal of manufactured tobacco in bond (3) Manufactured tobacco may, without payment of duty, be removed from a bonding warehouse only if (a) it is (i) removed by its manufacturer and exported in bond in accordance with subsection (4) and not for delivery to a foreign duty free shop or as foreign ships’ stores, (ii) removed by its manufacturer and entered into another bonding warehouse in bond, or (iii) released to accredited representatives for their personal or official use; and (b) the removal and exportation, entry or release, as the case may be, are in accordance with the regulations and the ministerial regulations.

Marginal note:Maximum quantity permitted to be exported in bond (4) A tobacco manufacturer shall not, at a particular time in a calendar year, remove a particular quantity of a category of manufactured tobacco from the manufacturer’s bonding warehouse for export in bond if the total quantity of that category of manufactured tobacco removed in the year up to that time by the manufacturer from a bonding warehouse for export in bond, plus the particular quantity, exceeds 1.5% of the total quantity of manufactured tobacco of that category manufactured by the manufacturer in the preceding calendar year.

Marginal note:Quantities to be excluded for the purpose of subsection (4) (5) The total quantities referred to in subsection (4) shall not include any quantity of manufactured tobacco that was exported by the manufacturer for delivery to a foreign duty free shop or as foreign ships’ stores.

Marginal note:Removal of cigars in bond (6) Cigars may, without payment of duty, be removed from a bonding warehouse only if (a) they are (i) removed by their manufacturer and (A) exported in bond, (B) entered into another bonding warehouse in bond, (C) entered into a bonded warehouse, licensed as such under the Customs Tariff , if the person entering the cigars into the bonded warehouse certifies to the manufacturer that they are for delivery as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act , (D) transferred to a duty free shop, licensed as such under the Customs Act , if the operator of the duty free shop certifies to the manufacturer that the cigars are for sale to persons who are about to leave Canada, or (E) delivered as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act , or (ii) released to accredited representatives for their personal or official use; and (b) the removal and export, entry, transfer, sale, delivery or release, as the case may be, are in accordance with the regulations and the ministerial regulations.

Marginal note:Removal of partially manufactured tobacco or foreign brand tobacco in bond (7) Partially manufactured tobacco or foreign brand tobacco may, without payment of duty, be removed by its manufacturer from a bonding warehouse only if (a) it is entered into another bonding warehouse in bond or exported in bond and not for delivery to a foreign duty free shop or as foreign ships’ stores; and (b) the removal and entry or export, as the case may be, are in accordance with the regulations and the ministerial regulations.

Marginal note:Diversion (8) A person who has acquired goods that are manufactured tobacco, foreign brand tobacco or cigars is liable to pay the duty that would have been payable on the goods at the time the goods were completely manufactured, if the goods (a) have been relieved, under this Act or otherwise, from the duty because of the purpose for which the person acquired them; (b) are removed from a bonded warehouse licensed as such under the Customs Tariff , sold or used by the person for another purpose; and (c) would not have been relieved from the duty if the person had acquired them for the other purpose.

Marginal note:Duty payable at time of acquisition (9) The duty a person is liable to pay under subsection (8) on goods is deemed to have become payable by the person at the time the person acquired the goods.

2001, c. 16, s. 9

2002, c. 22, s. 425(F)

Marginal note:Goods entered for warehouse

59 Goods entered for warehouse shall be marked and described in such manner as may be prescribed by ministerial regulations.

R.S., 1985, c. E-14, s. 59

1999, c. 17, s. 144(E)

Marginal note:Marking of warehoused containers

60 All packages, cartons, boxes, crates and other containers of any description containing goods warehoused in a bonding warehouse by the manufacturer of the goods shall, at the time they are so warehoused, be marked and identified in a manner prescribed by the regulations.

R.S., 1985, c. E-14, s. 60

1989, c. 22, s. 9

Marginal note:Stowage in warehouse

61 Goods warehoused in a bonding warehouse shall be stowed or arranged therein in a manner prescribed by the regulations or, in the absence of any applicable regulations, in such manner that the casks, boxes or packages described in each entry for warehousing are placed together in separate lots and, except in the case of manufactured tobacco or cigars, in such manner that the casks, boxes or packages described in one entry are not intermixed with those described in another entry.

R.S., c. E-12, s. 59

R.S., c. 15(1st Supp.), s. 12

Marginal note:To be marked or numbered when required

62 Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or otherwise become illegible, or whenever the goods are not stowed or arranged in compliance with the requirements of this Act or the regulations, the owner of the goods shall, within one week, on being required to do so, mark, number, arrange or stow them, as the case may be, to the satisfaction of the collector for the district or excise division in which the warehouse is located, or of any inspector.

R.S., c. E-12, s. 60

R.S., c. 15(1st Supp.), s. 12

Marginal note:Entries to be refused until compliance

63 Except as otherwise provided in this Act, the collector or other officer, in whose charge goods warehoused under this Act or any other Act relating to warehousing are placed, shall refuse all warehousing transactions until the owner of the goods or his agent has complied with all conditions with respect thereto required by this or any other Act, or by any regulations made by virtue of this or any other Act.

R.S., c. E-12, s. 62

Marginal note:Forms of entries

64 All entry papers, either for warehouse, ex-warehouse for removal or other purposes, shall be made in such forms and shall be attested in such manner as the Minister directs.

R.S., c. E-12, s. 63

Powers and Duties of Officers

Marginal note:Minister and inspecting officers

65 (1) The Minister or other person acting as Minister and every superior officer has and may exercise in each and every excise division all the powers and rights conferred by this Act on the collector or any other officer.

Marginal note:Power to delegate (2) The Minister may authorize a superior officer to exercise on his behalf the powers or any of them conferred on him by this Act.

R.S., c. E-12, s. 64

Marginal note:Officers of excise

66 (1) All persons employed for the purposes of this Act, including members of the Royal Canadian Mounted Police, are officers of excise.

Marginal note:Persons to have powers and duties of officers (2) All members of any police force designated under subsection (4) have the powers and duties of an officer for the purposes of any of sections 69, 70 and 88, subsection 163(3), section 177, subsection 225(2), sections 226 and 227, subsections 233(3) and 239.1(2) and section 255 that are specified in the designation.

Marginal note:Persons deemed to be officers (3) All members of any police force designated under subsection (4) shall be deemed to be officers for the purposes of any of sections 76, 79, 82, 84, 97 and 107, subsection 117(1) and section 124 that are specified in the designation.

Marginal note:Designation of police forces (4) The Minister and the Minister of Public Safety and Emergency Preparedness may designate any police force in Canada for the purposes of any of the provisions referred to in subsections (2) and (3) that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation.

Marginal note:Designation may be varied or cancelled (5) The Minister and the Minister of Public Safety and Emergency Preparedness may at any time vary or cancel a designation made under subsection (4).

Marginal note:Designation to be published (6) A designation made under subsection (4), and any variation or cancellation of one, shall be published in the Canada Gazette and shall not be effective before it is so published.

R.S., 1985, c. E-14, s. 66

1994, c. 37, s. 3

2005, c. 10, s. 34

Marginal note:Power to administer oaths

67 Every superior officer, and every collector, and such other officers as are designated by the Governor in Council are hereby empowered and authorized to administer all oaths and receive all declarations required or authorized by this Act.

R.S., c. E-12, s. 66

Marginal note:Power to examine on oath

68 (1) Any superior officer of excise or collector, the chief or any divisional chief officer of the preventive service and any other officer designated by the Minister may conduct any inquiry or investigation in matters relating to the excise, and may summon before him any person and may examine him and require him to give evidence on oath, orally or in writing, or on solemn affirmation if he is entitled to affirm in civil matters, on any matter pertinent to the inquiry or investigation, and any person thus authorized to conduct an inquiry or investigation may administer the oath or affirmation.

Marginal note:May issue subpoena or summons (2) Any officer authorized to conduct any inquiry or investigation pursuant to subsection (1) may for the purpose thereof issue a subpoena or other request or summons, requiring and commanding any person named therein to appear at the time and place mentioned therein, and then and there to testify to all matters within his knowledge relative to the subject-matter of the investigation, and to bring with him and produce any document, book or paper that he has in his possession or under his control relative to any such matter, and that person may be summoned from any part of Canada by virtue of the subpoena, request or summons.

Marginal note:Expenses (3) Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of service of the subpoena, request or summons.

Marginal note:Witness failing to attend, etc. (4) Every person who (a) being required to attend in the manner provided in this section, fails, without valid excuse, to attend accordingly, (b) being commanded to produce any document, book or paper in his possession or under his control, fails to produce it, (c) refuses to be sworn or to affirm, as the case may be, or (d) refuses to answer any proper question put to him by the officers, is, on summary conviction before any provincial court judge, or judge of a superior or county court, having jurisdiction in the county or district in which that person resides or in which the place is at which he was so required to attend, liable to a fine not exceeding four hundred dollars.



R.S., 1985, c. E-14, s. 68

R.S., 1985, c. 27 (1st Supp.), s. 203

Marginal note:Schedule of property seized

69 The collector or any other officer, or any person aiding or assisting him in seizing property as forfeited under this Act, shall mark and number each separate piece, and make a schedule, of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made, or forwarded to his latest known post office address by registered letter, and another copy, together with the collector’s or other officer’s report relating to the seizure, shall be transmitted without delay to the Minister.

R.S., c. E-12, s. 67

Marginal note:Property seized to be marked and secured

70 All property seized under this Act shall be seized, marked and secured in the name of Her Majesty, and the power of seizing, marking and securing the property shall be exercised by direction and under the authority of the collector or other officer, where and when necessary in order to carry out the provisions of this Act.

R.S., c. E-12, s. 68

Marginal note:Forfeited goods

71 Where any stock, steam-engine, boiler, still, fermenting-tun, machinery, apparatus, vessel or utensil, boat, vessel, vehicle or other article or commodity is forfeited under this Act, for any contravention thereof, it may be seized by the collector or other officer, or by any other person acting on the authority of that officer, at any time after the commission of the offence for which it is forfeited, and may be marked, detained, removed, sold or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, it shall be removed, sold or otherwise dealt with as the Minister directs.

R.S., c. E-12, s. 69

Marginal note:Powers of officers

72 Every officer may

(a) with any assistants acting under him and by his direction, at all times, by night or by day, enter into and remain in, as long as he deems necessary, any building or place belonging to or used by any person for the purpose of carrying on any trade or business subject to excise, or in which are any machinery, utensils or apparatus subject to excise or that may be used in the manufacture of goods subject to excise;

(b) with any assistants acting under him and by his direction, at any time between six o’clock in the forenoon and ten o’clock in the afternoon, enter the premises of any dealer in which any goods subject to excise are stored, kept or sold;

(c) with any assistants acting under him and by his direction, inspect any such building, place or premises, and take such account as he deems necessary of every part thereof, and of all works, vessels, utensils, goods and materials, machinery and apparatus, belonging or in any wise appertaining to that business;

(d) break up or cause to be broken up or removed any floor, wall, partition, ceiling, roof, door or other part of the building, place or premises, or any ground surrounding them, for the purpose of ascertaining whether there is any pipe, worm, still, conduit, tool, vessel, utensil, machinery or apparatus, or any stock, goods, commodity or article subject to excise, concealed or kept out of view;

(e) examine the worm of any still or other apparatus used by any distiller or bonded manufacturer, by causing the water to be drawn off from the worm-tub or refrigerator containing the worm, at any time when, in the opinion of the officer, the doing so will not be prejudicial to the working of the still or other apparatus, or when he deems it necessary to do so for the prevention or detection of fraud;

(f) gauge, measure, weigh, prove, mark, label, stamp, lock, seal or otherwise designate or secure any apparatus, vessel, machinery, utensils or goods subject to excise, and close, seal and secure all or any of them during the period when the distillery, brewery, tobacco manufactory, cigar manufactory or bonded manufactory is not at work; and

(g) take, at any time that he is instructed by the collector or superior officer to do so, a sample or samples of any goods unmanufactured, in process of manufacture or manufactured, in the stock or possession of any person carrying on business subject to excise, and the samples shall be furnished by the manufacturer or other person free of cost.

R.S., c. E-12, s. 70

Marginal note:Power to make forcible entry

73 Where any officer, with any assistants acting under him and by his direction, after having demanded admittance into any premises subject to excise and having declared his name and business at the gate or entrance door, or at any window or door of the premises, or at the door, window or gate of any building or place forming part thereof, is not immediately admitted into the premises, the officer and any persons acting in his aid may at all times, by night or by day, break through any of the doors, windows or walls of the premises necessary to be broken open or through to enable him and them to enter the premises, but if the breaking is done by night, it shall be in the presence of a constable or other peace officer.

R.S., c. E-12, s. 71

Marginal note:Search warrant

74 Any justice of the peace may grant to any collector or other officer, or any person acting under or by direction of a collector, on affidavit made before him, stating reasonable grounds to the satisfaction of the justice for the issuing thereof, a search warrant under which the collector, officer or person may, at any hour between sunrise and sunset, enter into and search any house, building or place mentioned in the search warrant as being one in which it has been made to appear by affidavit that there is reasonable cause to suppose that an unlicensed still, worm, mash-tub, cooler, fermenting-tun, press, cutting-knife, mill or other vessel or implement is unlawfully in use or possession, or in respect of which the provisions of this Act are otherwise contravened.

R.S., c. E-12, s. 72

Marginal note:Arrest without warrant

75 Any officer or person having the powers of an officer of excise may arrest without warrant any one found committing any offence declared by this Act to be an indictable offence, or declared by the Criminal Code to be an indictable offence, whenever that offence arises out of or is connected with the performance of duties in the administration of this Act.

R.S., c. E-12, s. 73

Marginal note:Storage of goods seized

76 Any article or commodity seized as forfeited under this Act or any Act relating to excise may, at the option of the seizing officer, be kept or stored in the building or place where it was seized until it is condemned or ordered to be restored to any claimant, and as long as the article or commodity is under seizure, the building or place in which it is so kept or stored shall be held to be in the sole custody of the officer, or other person appointed for that purpose by the seizing officer or by any superior officer, or the article or commodity may, by direction of the seizing officer or superior officer, be removed to be kept in any other place.

R.S., c. E-12, s. 74

Marginal note:Collector or officer may examine on oath

77 Where any person does, or permits to be done, anything in or about any premises subject to excise that, in the opinion of any officer, is intended or likely to mislead the officer in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on, that person or any other person who is supposed to have any knowledge of the facts may be examined on oath by any collector or other superior officer.

R.S., c. E-12, s. 75

78 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]

Marginal note:Others to assist officers

79 All justices of the peace, mayors, bailiffs, constables, all persons serving under Her Majesty by commission, warrant or otherwise and all other persons whomever shall aid and assist, and they are hereby respectively required to aid and assist, every officer in the due execution of any act or thing authorized, required or enjoined by this Act or any other Act.

R.S., c. E-12, s. 77

80 and 81 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]

Protection of Officers

Marginal note:Action against officers

82 (1) No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done, in the exercise of his duty as an officer until one month after notice in writing has been served on him, in which notice shall be clearly and explicitly stated the cause of action, the name and place of residence of the person who intends to bring the action and the name of his attorney, solicitor or agent.

Marginal note:Evidence (2) No evidence of any cause of action shall be produced except of such cause of action as is contained in the notice referred to in subsection (1), and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that the notice was given, in default of which proof the defendant is entitled to a verdict or judgment and costs.

R.S., c. E-12, s. 80

Marginal note:Limitation of time for action

83 (1) Every action referred to in subsection 82(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were committed.

Marginal note:Defendant’s plea (2) The defendant may plead the general issue and give the special matter in evidence.

Marginal note:Costs (3) If the plaintiff in an action is non-suited or discontinues the action, or if, on demurrer or otherwise, judgment is given against the plaintiff, the defendant shall recover costs and have such remedy for the costs as any defendant has in other cases where costs are given.

R.S., c. E-12, s. 81

Marginal note:Officer may tender amends

84 Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act, may, within one month after the notice referred to in subsection 82(1) has been served, tender amends to the person complaining or his agent and plead the tender in bar or answer to the action, together with other pleas or defences, and if the court or jury, as the case may be, finds the amends sufficient, a judgment or verdict shall be given for the defendant, and in that case, or if the plaintiff is non-suited or discontinues his action, or judgment is given for the defendant on demurrer or otherwise, the defendant is entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only, but the defendant may, by leave of the court in which the action is brought, at any time before issue is joined, pay money into court as in other actions.

R.S., c. E-12, s. 82

Marginal note:If defendants acted on probable cause

85 If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit.

R.S., c. E-12, s. 83

Marginal note:Probable cause in actions to enforce seizures

86 (1) Where any information or suit is brought to trial or determined on account of any seizure or entry made under this Act and a verdict is found or decision or judgment is given for the claimant, and the court or judge before whom the cause has been tried certifies that there was probable cause for the seizure or entry, the claimant is not entitled to any costs of suit nor is the person who made the seizure or entry liable to any action, indictment or other suit or prosecution on account of the seizure or entry.

Marginal note:Probable cause in proceedings against seizing officer (2) Where any action, indictment or other suit or prosecution is brought to trial against any person on account of the seizure or entry referred to in subsection (1), in which a verdict or judgment is given against the defendant, the plaintiff, if probable cause is certified, besides the thing seized, if a seizure, or the value thereof, is not entitled to more than twenty cents damages or to any costs of suit, nor shall the defendant in the prosecution in that case be fined more than ten cents.

R.S., c. E-12, s. 84

Offences and Punishment

Marginal note:Not posting licence

87 Every manufacturer who neglects or refuses to keep his licence posted up in a conspicuous place in his manufactory shall incur a fine not exceeding fifty dollars for the first offence and one hundred dollars for each subsequent offence.

R.S., c. E-12, s. 85

Marginal note:Goods and apparatus forfeited if no licence

88 (1) Any of the following things, namely, (a) all grain, malt, raw tobacco and other material in stock, (b) all engines, machinery, utensils, worms, stills, mash-tubs, fermenting-tuns, tobacco presses or knives, (c) all tools or materials suitable for the making of stills, worms, rectifying or similar apparatus, and (d) all spirits, malt, beer, tobacco, cigars and other manufactured articles, that are at any time found in any place or premises where anything is being done that is subject to excise, and for which a licence is required under this Act, but in respect of which no licence has been issued, shall be seized by any officer having a knowledge thereof and be forfeited to the Crown, and may either be destroyed when and where found or removed to a place for safe-keeping, in the discretion of the seizing officer.

Marginal note:Horses, vehicles, etc. (2) All horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting in contravention of this Act or the regulations, or in or on which are found any goods subject to excise, or any materials or apparatus used or to be used in contravention of this Act or the regulations in the production of any goods subject to excise and all such goods, materials or apparatus may likewise be seized as forfeited by the seizing officer and may be dealt with in the manner described in subsection (1).

R.S., 1985, c. E-14, s. 88

1995, c. 36, s. 12

Marginal note:Notification of seizure

88.1 Where an officer has evidence that a person may be entitled to make an application under subsection 88.2(1) in respect of a horse, vehicle, vessel or other appliance seized as forfeited under this Act, the officer shall take such measures as are reasonable to ensure that notification of the seizure is sent to that person at the person’s last known address.

1995, c. 36, s. 13

Marginal note:Person who claims interest in things seized

88.2 (1) If a horse, vehicle, vessel or other appliance has been seized as forfeited under this