Marginal note:Imposition — bulk wine taken for use
134 (1) Duty is imposed on bulk wine that is taken for use at the rates set out in Schedule 6.
Marginal note:Payable by responsible person
(2) Subject to sections 144 to 146, the duty is payable at the time the wine is taken for use and is payable by the person who is responsible for the wine at that time.
Marginal note:Exception
(3) Subsection (1) does not apply to wine
(a) that is produced by an individual for their personal use and that is consumed in the course of that use; or
(b) that is produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada.
- 2002, c. 22, s. 134
- 2007, c. 2, s. 56
- 2022, c. 10, s. 131
- Date modified: