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Annual Statutes
S.C.
2002, c. 22 - Table of Contents
Excise Act, 2001 (
S.C.
2002, c. 22)
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Full Document: Excise Act, 2001
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Full Document: Excise Act, 2001
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Assented to 2002-06-13
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Table of Contents
Excise Act, 2001
1 -
SHORT TITLE
2 -
INTERPRETATION
7 -
PART 1
APPLICATION AND ADMINISTRATIVE MATTERS
7 -
Application to Her Majesty
8 -
Administration and Officers
13 -
Inquiries
14 -
PART 2
LICENCES AND REGISTRATIONS
14 -
Licences
15 -
Registrations
19 -
Excise Warehouses
20 -
Special Excise Warehouses
22 -
Duty Free Shops
23 -
General
25 -
PART 3
TOBACCO
25 -
Regulation of Tobacco
42 -
Duty on Tobacco
49 -
Excise Warehouses
53 -
Special Duties on Tobacco Products
59 -
PART 4
ALCOHOL
59 -
General
69 -
Bulk Alcohol
77 -
Special Containers of Spirits
82 -
Special Containers of Wine
87 -
Packaged Alcohol
94 -
Denatured Alcohol and Specially Denatured Alcohol
104 -
Responsibility for Bulk Spirits
113 -
Responsibility for Bulk Wine
122 -
Imposition and Payment of Duty on Alcohol
140 -
Liability of Excise Warehouse Licensees and Licensed Users
143 -
Non-dutiable Uses and Removals of Alcohol
148 -
Determining Volume of Alcohol
149 -
Excise Warehouses
159 -
PART 5
GENERAL PROVISIONS CONCERNING DUTY AND OTHER AMOUNTS PAYABLE
159 -
Fiscal Month
160 -
Returns and Payment of Duty and Other Amounts
170 -
Interest
174 -
Refunds
188 -
Assessments
195 -
Objections to Assessment
197 -
Appeal
206 -
Records and Information
212 -
Bankruptcies and Corporate Reorganizations
214 -
PART 6
ENFORCEMENT
214 -
Offences and Punishment
230 -
Proceeds of Crime
233 -
Penalties
254 -
Penalty Imposition
258 -
Search Warrants
260 -
Inspections
264 -
Return or Disposal of Things Seized
267 -
Forfeitures
270 -
Review of Imposed Penalty or Seizure
278 -
Third Party Claims
284 -
Collection
298 -
Evidence and Procedure
304 -
PART 7
REGULATIONS
305 -
PART 8
TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS
305 -
Transitional Provisions
321 -
Consequential and Related Amendments
321 -
Budget Implementation Act, 2000
322 -
Canada Customs and Revenue Agency Act
324 -
Criminal Code
328 -
Customs Act
345 -
Customs and Excise Offshore Application Act
346 -
Customs Tariff
363 -
Excise Act
366 -
Excise Tax Act
393 -
Export Act
394 -
Importation of Intoxicating Liquors Act
396 -
Special Economic Measures Act
397 -
Tax Court of Canada Act
408 -
Coordinating Amendments
408 -
An Act to amend the Customs Act and to make related amendments to other Acts
409 -
Bill C-24
410 -
Bill C-30
411 -
Bill C-32
412 -
PART 9
AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS
412 -
Customs Tariff
413 -
Excise Tax Act
422 -
PART 10
AMENDMENTS RELATED TO SHIPS’ STORES
422 -
Customs Act
423 -
Customs Tariff
424 -
Customs Tariff
425 -
Excise Act
426 -
Excise Tax Act
427 -
Excise Tax Act
430 -
Ships’ Stores Regulations
431 -
Ships’ Stores Regulations
432 -
Ships Suppliers Drawback Regulations
433 -
PART 11
COMING INTO FORCE
SCHEDULE 1
- RATES OF DUTY ON TOBACCO PRODUCTS
SCHEDULE 2
- ADDITIONAL DUTY ON CIGARS
SCHEDULE 3
- RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
SCHEDULE 4
- RATES OF DUTY ON SPIRITS
SCHEDULE 5
- RATE OF SPECIAL DUTY ON SPIRITS
SCHEDULE 6
- RATES OF DUTY ON WINE
Date modified:
2013-05-13
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