Excise Act (R.S.C., 1985, c. E-14)
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Act current to 2013-04-29 and last amended on 2010-12-15. Previous Versions
164. [Repealed, 1995, c. 36, s. 14]
Marginal note:Illegal possession
165. Where any two or more persons are found together and they, or any one of them, have in their or his possession any spirits liable to seizure under this Act, each of those persons having knowledge of the fact of the possession is guilty of an offence and punishable in accordance with the provisions of this Act as if the goods were found in his possession.
- R.S., c. E-12, s. 165.
Marginal note:Attaching to packages of spirits any unauthorized label
166. Every person who, except as authorized by the Trade-marks Act, attaches to any bottle, flask or other package of spirits any label, stamp or other device containing any statement or information other than the name of the spirits and the name of the bottler and his place of residence, unless the form and wording thereof have been first approved by the Minister, is guilty of an offence and liable on summary conviction,
(a) for a first offence, to a fine not exceeding fifty dollars, and
(b) for each subsequent offence, to a fine not exceeding one hundred dollars,
and in addition thereto in either case to an additional fine equal to eleven cents per litre on the reputed contents of the bottles, flasks or other packages so illegally labelled or stamped.
- R.S., c. E-12, s. 167;
- R.S., c. 15(1st Supp.), s. 27;
- 1980-81-82-83, c. 68, s. 64.
PART III
BREWERIES
Interpretation
Marginal note:Provisions additional to Part I
167. The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to breweries.
- R.S., c. E-12, s. 168.
Licences
Marginal note:Conditions of licence
168. (1) A licence to carry on the trade or business of a brewer may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector, and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than five thousand dollars.
Marginal note:Conditions of bond
(2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, duties and penalties, as well as to all other matters and things whatever.
- R.S., c. E-12, s. 169.
Marginal note:Fee for licence
169. (1) A person to whom a licence for brewing is granted shall pay to the collector of the district or excise division in which he proposes to carry on the trade or business of a brewer a licence fee prescribed by the regulations.
Marginal note:Manufacture of malt products
(2) No person shall manufacture a product if malt or malt and other ingredients are infused and the resultant wort is used in the manufacturing process, unless a formula is submitted and approved by the Minister, and the person manufacturing the product has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of five thousand dollars conditioned on the complete manufacture of the goods in accordance with the formula and compliance with such other conditions as are prescribed by ministerial regulations.
- R.S., 1985, c. E-14, s. 169;
- 1999, c. 17, s. 144(E).
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