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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2021-10-07 and last amended on 2019-06-17. Previous Versions

PART IIDistilleries (continued)

Duties of Excise (continued)

Marginal note:Computing standard of production

 For the purposes of computing duty by the methods prescribed in section 137, the Governor in Council may, by regulation, prescribe the method of determining

  • (a) the quantity of grain used in production of spirits in a distillery;

  • (b) the quantity of beer, wash or wort fermented or made in a distillery;

  • (c) the alcoholic value of beer, wash or wort fermented or made in a distillery;

  • (d) the quantity of spirits that passes into the closed spirit-receivers in a distillery; and

  • (e) the quantity of spirits sold or removed from a distillery.

  • R.S., c. E-12, s. 138
  • R.S., c. 15(1st Supp.), s. 19

Marginal note:Apparatus to be constructed according to regulations

  •  (1) The following, namely,

    • (a) the spirit-receiver, doubler, low wines receiver, faints receiver, the safe or apparatus enclosing the tail of the worm or still,

    • (b) every pump used for removing any spirit, beer, wash or wort or other matter to or from any vessel, or from one vessel to another, and every lock, pipe, valve, duct, conduit, cock or connection used for securing, leading to or from, or between, or for giving access to any of the vessels mentioned or referred to in this paragraph, and

    • (c) every valve, pipe, cock, gauge, pump, lock or other apparatus, utensil, appliance or arrangement for securing, gauging, ascertaining, testing or proving the quantity or strength of any spirit, beer, wash or worts, manufactured or distilled, or for preventing the undue abstraction of any such spirits, beer, wash or worts,

    shall be constructed, arranged and applied at the cost of the distiller, in accordance with such plans, designs, drawings and regulations and of such materials as are approved by the Minister.

  • Marginal note:Regulations

    (2) The Governor in Council may make regulations requiring that all pipe-lines, troughs and conduits in distilleries that are used for the conveyance of spirits, beer, wash or wort, water or denatured or specially denatured alcohol be painted or coloured in such colours as are prescribed by the regulations.

  • R.S., c. E-12, s. 139
  • R.S., c. 15(1st Supp.), s. 20

Marginal note:Marking of casks and barrels

 All casks and barrels used in a distillery or for storage or delivery of spirits by a distillery shall be clearly and legibly marked, by cutting, branding or painting in durable colours, with the name of the distiller and with such other marks, numbers or other information as is prescribed by the regulations.

  • R.S., c. E-12, s. 140
  • R.S., c. 15(1st Supp.), s. 20

Marginal note:Tail of worm to be enclosed in safe

  •  (1) The tail of every worm in every distillery shall be enclosed in a locked or sealed safe, or other suitable apparatus, in which the strength of the spirits and low wines flowing from the worm may be approximately ascertained by the inspection of the hydrometer or other suitable instruments contained therein.

  • Marginal note:Safe to be approved

    (2) Every safe referred to in subsection (1) shall be constructed in such manner and secured by such means and by such mechanism as are approved by the Minister.

  • Marginal note:Pipes to convey spirits

    (3) From the closed safe or apparatus referred to in subsection (1) all low wines, faints and spirits, from time to time running from the end of the worm, shall be conveyed to the doubler or closed spirit-receiver, as the case may be, through suitable pipes of such metal as are required by ministerial regulations, visible throughout the whole of their length, with stop cocks and other appliances so arranged that the liquid may be conveyed either to the doubler or to the receiver, but so that no portion of the liquid can be abstracted or diverted from the closed spirit-receiver or doubler without the knowledge and consent of the proper officer.

  • R.S., 1985, c. E-14, s. 142
  • 1999, c. 17, s. 144(E)

Marginal note:Number and capacity of receivers

  •  (1) In every distillery two closed spirit-receivers shall be provided, each of such capacity as may be required by the Minister.

  • Marginal note:Quantities produced ascertained by regulations

    (2) The quantities of spirits produced in a distillery shall be ascertained in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 143
  • R.S., 1985, c. 12 (4th Supp.), s. 62
  • 1999, c. 17, s. 144(E)

Marginal note:Spirit not to be removed

 The spirit that passes from the tail of the worm to the closed spirit-receiver shall not be removed from the closed spirit-receiver except for the purpose of ascertaining the quantity and strength thereof as provided by this Act or by ministerial regulations.

  • R.S., 1985, c. E-14, s. 144
  • 1999, c. 17, s. 144(E)

Marginal note:Receiver to be a closed vessel and locked

 The closed spirit-receiver shall be a closed vessel and all pipes, cocks or valves communicating therewith, as well as all means of access thereto, shall be securely locked or sealed, and the key or keys shall be kept and controlled, in the manner prescribed by ministerial regulations, by such officer or employee of the distiller as is designated for that purpose by the distiller in accordance with the ministerial regulations.

  • R.S., 1985, c. E-14, s. 145
  • R.S., 1985, c. 12 (4th Supp.), s. 63
  • 1999, c. 17, s. 144(E)

Marginal note:Space for examination around apparatus

  •  (1) Around, above and below every closed spirit-receiver and every apparatus used for gauging or testing the strength of spirits, and every safe or apparatus used for enclosing or guarding the tail of the worm, and around and above every fermenting-tun, still charger, beer pump or spirit pump, there shall be sufficient space to admit of a full and careful examination of each vessel or apparatus, with the contents thereof, and there shall be sufficient light for the purpose of that examination.

  • Marginal note:Beer reservoir

    (2) The beer reservoir in every distillery shall be so placed that it and every pipe, trough, hose or conduit leading into or from it may be fully seen and examined, and no pipes, troughs, hoses or conduits for the passage of any water, spirits, wash or other liquid shall be placed near to any such beer reservoir, or so that any fluid whatever can be run into it, except with the knowledge of the officer in charge.

  • Marginal note:Licence cancelled for non-compliance

    (3) Any failure to comply with the requirements or provisions of this section, after a notice of one month has been given of the default, is sufficient cause for cancelling any licence granted to the distiller so in default, and no further licence shall be granted to any person for distilling within the premises in which the default has occurred, until all the requirements of this section and the preceding sections have been fully complied with.

  • R.S., c. E-12, s. 145

Marginal note:Certain apparatus to be locked up

  •  (1) In every distillery that is not working, all the worms, still-heads, closed spirit-receivers and doublers, with all pipes and cocks leading to or connecting with them shall be closed and locked or sealed in such manner as the collector or inspecting officer requires or directs, and the absence from any worm, still-head, closed spirit-receiver, doubler or cock of the locks or seals required by this subsection, subjects the distiller in whose distillery the default has occurred to the same penalties as he would be liable to for working without a licence.

  • Marginal note:Exception

    (2) Notwithstanding subsection (1), whenever it becomes necessary to execute any repairs to any of the apparatus mentioned in that subsection, the locks and seals may be removed by the proper officer, to such extent as is actually necessary for the performance of the repairs, and during the period they are actually in progress.

  • R.S., c. E-12, s. 146

Marginal note:Certain apparatus to be locked or sealed

 In distilleries where a doubler is used or where a portion of the products of the still, commonly called low wines or faints, are passed over for redistillation, the vessels and pipes used in that process shall be locked or sealed and shall receive the low wines from the safe or apparatus that encloses the tail of the worm, through suitable metal pipes, cocks or valves properly secured by locks or seals, so as to prevent the running or removal of any liquid therefrom, except with the knowledge and concurrence of the proper officer.

  • R.S., c. E-12, s. 147


Marginal note:What distiller’s accounts must show

 Every one who carries on business as a distiller shall render to the collector a just and true account in writing, extracted from the books kept as required by this Act, and the account shall exhibit such particulars as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 149
  • 1999, c. 17, s. 144(E)
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