Excise Act, 2001

Marginal note:Keeping records — general

• 206 (1) The following persons shall keep all records that are necessary to determine whether they have complied with this Act:

  • (a) every licensee or registrant;

  • (b) every person who is required under this Act to file a return;

  • (c) every person who makes an application for a refund that may be obtained under this Act; and

  • (d) every person that transports a tobacco product or cannabis product that is not stamped or non-duty-paid packaged alcohol.

• Marginal note:Keeping records — tobacco growers and provincial tobacco marketing boards

  (2) Every tobacco grower and every body established under provincial law for the marketing of raw leaf tobacco grown in the province shall keep records that will enable the determination of the amount of raw leaf tobacco grown, received or disposed of by them.

• Marginal note:Keeping records — cannabis licensee

  (2.01) Every cannabis licensee shall keep records that will enable the determination of the amount of cannabis product produced, received, used, packaged, re-worked, sold or disposed of by the licensee.

• Marginal note:Keeping records — tobacco manufacturing equipment

  (2.1) Every person who possesses tobacco manufacturing equipment (other than equipment that is designed for use by an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3) and that is not designed for commercial manufacturing) shall keep records that will enable the determination of the source, the type and the disposition of that equipment.

• Marginal note:Keeping records — excise stamps

  (2.2) Every person who has been issued an excise stamp shall keep all records that are necessary to determine the receipt, retention, location, use or disposition of the stamp.

• Marginal note:Minister may specify information

  (3) The Minister may specify in writing the form a record is to take and any information that the record must contain.

• Marginal note:Language and location of record

  (4) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.

• Marginal note:Electronic records

  (5) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.

• Marginal note:Inadequate records

  (6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify and the person shall keep the records specified by the Minister.

• Marginal note:Period for retention

  (7) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.