Excise Act, 2001

Marginal note:Regulations — Governor in Council

• 304 (1) The Governor in Council may make regulations

  • (a) respecting any requirements and conditions that must be met by a person to be issued or to hold a licence or a registration;

  • (b) respecting the activities that a licensee or registrant may carry on and the premises where those activities may be carried on;

  • (c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;

  • (c.1) respecting the types of security that are acceptable for the purposes of subsection 158.03(3) or 158.36(3), and the manner by which the amount of the security is to be determined;

  • (d) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of licences and registrations;

  • (e) prescribing facilities, equipment and personnel that must be provided by a licensee or registrant at the premises specified by the Minister under subsection 23(3);

  • (f) respecting the information to be provided on tobacco products, packaged alcohol, cannabis products and vaping products and on containers of tobacco products, packaged alcohol, cannabis products and vaping products;

  • (f.1) respecting the issuance of excise stamps;

  • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (h) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

  • (i) respecting the entry and removal of tobacco products, alcohol or vaping products from an excise warehouse or a special excise warehouse;

  • (j) prescribing the fees to be paid for the examination or re-examination of instruments under section 148 and for any other service or anything provided by the Minister in relation to that section;

  • (k) prescribing the fees or the manner of determining any fees to be paid for a licence or registration;

  • (l) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act;

  • (m) requiring any person to provide the Minister with the person’s Social Insurance Number;

  • (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco, specially denatured alcohol, restricted formulations, cannabis products or vaping products seized under section 260;

  • (n.1) respecting the packaging or stamping, and entry into the duty-paid market, by a cannabis licensee of cannabis products that are owned or produced by another cannabis licensee, subject to an authorization of the Minister and any conditions that the Minister considers appropriate, and prescribing joint and several, or solidary, liability or penalties in respect of those cannabis products;

  • (o) prescribing any matter or thing that by this Act is to be or may be prescribed; and

  • (p) generally to carry out the purposes and provisions of this Act.

• Marginal note:Effect

  (2) A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

  • (a) has a relieving effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

  • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

  • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

• Marginal note:Incorporation by reference

  (3) For greater certainty, a regulation made under this Act may incorporate by reference any material, regardless of its source and either as it exists on a particular date or as amended from time to time.