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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2021-06-28 and last amended on 2019-06-17. Previous Versions

Excise Act

R.S.C., 1985, c. E-14

An Act respecting excise

Short Title

Marginal note:Short title

 This Act may be cited as the Excise Act.

  • R.S., c. E-12, s. 1


Marginal note:Non-application of Act

  •  (1) Despite anything in this Act, on the coming into force of Parts 3 and 4 of the Excise Act, 2001, this Act ceases to apply in respect of

    • (a) the manufacture of any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2); and

    • (b) the handling of, or the dealing with, anything that is or relates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.

  • Meaning of beer and malt liquor

    (2) In subsection (1), beer and malt liquor have the meaning assigned by section 4.

  • 2002, c. 22, s. 363

Marginal note:Non-application — transformation of beer concentrate

  •  (1) This Act does not apply to the transformation, by dilution or hydration, of beer concentrate into beer for consumption as a beverage on the premises where it is transformed if the transformation is done in a manner approved by the Minister.

  • Marginal note:Meaning of beer

    (2) For the purposes of subsection (1), beer means a product that would be beer or malt liquor, as defined in section 4, if that definition were read without reference to its paragraph (b).

  • 2017, c. 33, s. 165



Marginal note:Definitions

 In this Act,

bonding warehouse

bonding warehouse means any warehouse in which goods subject to excise may be stored or deposited without payment of the duty imposed by this Act; (entrepôt)


collector means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division; (receveur)


Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act; (commissaire)


Department[Repealed, 1999, c. 17, s. 139]

departmental analyst

departmental analyst means a person employed as a chemical analyst in any department or agency of the government of Canada or of any province; (analyste de ministère)

departmental regulations

departmental regulations[Repealed, 1999, c. 17, s. 139]

Deputy Minister

Deputy Minister[Repealed, 1999, c. 17, s. 139]

excise division

excise division means the district or territory under the survey of the collector; (division d’accise)


holiday, in relation to any area in Canada, means a day that is a holiday for employees employed in that area

  • (a) by the Canada Revenue Agency and who are entitled to additional compensation for work performed on that day, or

  • (b) in the Public Service and to whom regulations made pursuant to the Financial Administration Act respecting terms and conditions of employment apply; (jour férié)


inspector means any superior officer or any inspector of excise who is appointed or authorized to perform the duties of inspector in any defined district or excise division; (inspecteur)


Minister means the Minister of National Revenue; (ministre)

ministerial regulations

ministerial regulations means all regulations made by the Minister under this Act; (règlements ministériels)


officer means every officer of excise who is employed or appointed to the survey of manufactures, operations or premises subject to excise, and every person employed for the purpose of the administration or enforcement of this Act, including any member of the Royal Canadian Mounted Police; (préposé)


person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind; (personne)


possession means not only having in one’s own personal possession, but also knowingly

  • (a) having in the actual possession or custody of any other person, and

  • (b) having in any place, whether belonging to or occupied by one’s self or not, for the use or benefit of one’s self or of any other person; (possession)

provincial analyst

provincial analyst means any analyst appointed by the government of any province and having authority to make any analysis for any public purpose; (analyste provincial)


regulations, unless the context indicates that the reference is to ministerial regulations, means regulations made by the Governor in Council under this Act; (règlements)


stamp means any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any goods subject to excise, or any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any package in which any of those goods are contained; (estampille)

subject to excise

subject to excise means subject to the provisions of this Act, of any other Act respecting duties of excise or of any proclamation, order in council or ministerial regulation published or made under those provisions; (sujet à l’accise, soumis à l’accise ou assujetti à l’accise)

subsequent offence

subsequent offence means an offence committed within five years after the date of a previous conviction; (récidive)

superior officer

superior officer means the Commissioner and any officer or member of a class of officers designated by the Minister; (fonctionnaire supérieur)


vehicle means any motor vehicle, aircraft or other conveyance designed to be driven or drawn by any means including muscular power, and any part thereof, and includes any equipment necessary for the proper operation of the vehicle and any appurtenances of the vehicle; (véhicule)


vessel, where used to indicate a craft for navigation of the water, includes any ship, vessel or boat of any kind whatever, whether propelled by steam or otherwise and whether used as a sea-going vessel or on inland waters only, and also includes any vehicle; (vaisseau)

volume of absolute ethyl alcohol

volume of absolute ethyl alcohol means such volume measured at twenty degrees Celsius (20°C). (volume d’alcool éthylique absolu)

  • R.S., 1985, c. E-14, s. 2
  • R.S., 1985, c. 1 (2nd Supp.), s. 213(F)
  • 1994, c. 13, s. 7, c. 37, s. 1
  • 1999, c. 17, ss. 139, 144(E)
  • 2005, c. 38, ss. 91, 138
  • 2007, c. 2, s. 58

Marginal note:Possession

 For the purposes of subsections 225(1) and (3) and 235(3), section 239.1 and subsections 240(1) and (2), where one of two or more persons, with the knowledge and consent of the rest, has anything in the person’s possession, it shall be deemed to be in the custody and possession of each and all of them.

  • 1993, c. 25, s. 31
  • 2001, c. 32, s. 63

Marginal note:Related persons

 For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that

  • (a) a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and

  • (b) a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively.

  • 2007, c. 2, s. 59
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