Excise Act (R.S.C., 1985, c. E-14)
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Act current to 2013-05-26 and last amended on 2010-12-15. Previous Versions
Marginal note:Generally
194. The Governor in Council may make such regulations as to him seem necessary for carrying into effect and enforcing the provisions of this Act respecting the manufacture of goods in bond, or the warehousing of those goods when manufactured or restricting the sale of those goods, and may, by those regulations, require any bond or any oath or solemn affirmation that he deems requisite for those purposes.
- R.S., c. E-12, s. 196.
PART V
TOBACCO AND CIGARS AND MANUFACTURERS THEREOF
Interpretation
Marginal note:Provisions additional to Part I
195. The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to tobacco and cigars and the manufacturers thereof.
- R.S., c. E-12, s. 197.
Licences
Marginal note:Conditions of licence
196. (1) A licence to carry on the trade or business of a tobacco or cigar manufacturer 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 one thousand dollars, and in such form that the proposed licensee and the guarantee company are both bound to the full amount of the bond.
Marginal note:Conditions of bond
(2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law 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 the law relating to the manufacture and warehousing of tobacco or cigars according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matters and things whatever.
- R.S., c. E-12, s. 198.
Marginal note:Limitation on business to be carried on
197. No manufacturer of tobacco or cigars shall carry on in any premises in which he is licensed to manufacture tobacco or cigars any business that would significantly impede the efficient administration of this Act and any regulations made under this Act in relation to the manufacture of tobacco or cigars therein.
- R.S., c. E-12, s. 199;
- R.S., c. 15(1st Supp.), s. 34.
Marginal note:Fee for licence
198. A person to whom a licence for the manufacture of tobacco or cigars is granted shall pay to the collector of the district or excise division in which he proposes to carry on that manufacturing a licence fee prescribed by the regulations.
- R.S., c. E-12, s. 200;
- R.S., c. 15(1st Supp.), s. 34.
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