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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2021-03-23 and last amended on 2019-06-17. Previous Versions


Marginal note:Rates binding and payable by Her Majesty

  •  (1) The rates and duties of excise imposed by this Act or any other law relating to excise as well as the rates and duties of excise imposed by any law relating to excise or inland revenue enacted and in force since July 1, 1867 are binding on and payable by Her Majesty in respect of any goods manufactured or imported by or for Her Majesty, whether in right of Canada or a province, and whether or not the goods so manufactured or imported belonged at the time of manufacture or importation to Her Majesty, and any and all of those Acts shall be construed and interpreted as if the rates and duties of excise were and are by express words charged on and made payable by Her Majesty.

  • Marginal note:Interpretation

    (2) Nothing contained in subsection (1) is intended to impose or to declare the imposition of any tax on, or to make or declare liable to taxation, any property belonging to Her Majesty in right of Canada or a province.

  • Marginal note:Duties payable after seizure

    (3) Without restricting the generality of subsections (1) and (2), when any goods subject to excise have been seized or forfeited by the government of any province or any public authority established by or under the authority of that government, the duties of excise imposed by this Act are payable and may be recovered in the same manner as if those goods were found in the possession of any private person.

  • R.S., c. E-12, s. 7

PART IGeneral


Marginal note:Minister may refuse or suspend licence

  •  (1) The Minister may, for any reason that he deems sufficient in the public interest, refuse to issue any licence or to grant any privilege authorized by this Act, and may suspend, cancel or revoke a licence granted or any privilege given by this Act.

  • Marginal note:Commissioner may act

    (2) The Minister may authorize the Commissioner to exercise on the Minister’s behalf any of the powers conferred on the Minister by this Act.

  • R.S., 1985, c. E-14, s. 8
  • 1999, c. 17, s. 140

Marginal note:No licence in places unsurveyed or unsettled

 No licence shall be issued under this Act, nor shall any business subject to excise be carried on, in any unsurveyed or unsettled tract of country or in any district or place prohibited by order in council.

  • R.S., c. E-12, s. 9

Marginal note:Business may not be carried on without licence

 No person, unless licensed to do so, shall carry on any business or trade subject to excise or use any utensil, machinery or apparatus suitable for carrying on that business or trade or, not being licensed as a distiller or licensed to carry on the business of rectifying spirits, import, make or begin to make any still, rectifier or other apparatus suitable for the manufacture or rectification of spirits.

  • R.S., c. E-12, s. 10

Marginal note:List of apparatus to be furnished to collector

 Every person who imports, makes, has in his possession or keeps any still, worm, mash-tub, fermenting-tun, distilling, rectifying or brewing apparatus, tobacco press or mill for cutting or grinding tobacco shall, forthwith, after the apparatus or machinery comes into his possession and in each subsequent year on or before April 10, give to the collector of the division in which the apparatus or machinery is located a full and particular list, description and return thereof, the same in nature and form as is required by this Act in an application for a licence to use similar apparatus or machinery.

  • R.S., c. E-12, s. 11

Marginal note:Term of licence

 Each licence issued pursuant to this Act expires on March 31 next following the date of its issue, but, unless the licence is suspended, cancelled or revoked, it shall be deemed to be reissued from year to year on each successive April 1 on payment, on or before March 31 in each year, of the fee prescribed by the regulations for the issue of the licence.

  • R.S., c. E-12, s. 12
  • R.S., c. 15(1st Supp.), s. 4

Marginal note:Application for licence

 Every person who requires a licence under this Act shall make application therefor in writing over the person’s signature to the collector, or any other officer designated by the Minister, within whose district or excise division the business for which the licence is required is to be carried on, and every application shall be made in the form prescribed by the Minister.

  • R.S., 1985, c. E-14, s. 13
  • 1999, c. 17, s. 141(E)

Marginal note:What application must show

  •  (1) Every application for a licence under this Act shall state the exact locality in the city, town, village, township or local municipality, as the case may be, where the premises are situated, in which the business for which the licence is required is to be carried on, and shall also contain or have annexed thereto a full and particular written description in triplicate, with such models, diagrams or drawings, also in triplicate, as may be required by ministerial regulations.

  • Marginal note:Where licence to apply

    (2) No licence shall authorize a person to carry on any business subject to excise in any place other than the premises mentioned in the application for the licence, but on application being made, in the form prescribed by the Minister, by the holder of any licence under this Act, the licence so held may be transferred from any premises to any other premises situated within the same excise division, without payment of additional licence fee, if all the requirements of this Act have been complied with by the holder of the licence with reference to the premises to which it is proposed to transfer it and all obligations imposed by the licence have been fulfilled.

  • Marginal note:New bond

    (3) Whenever any transfer of a licence is made pursuant to subsection (2), a new bond shall be taken as is required on the issue of a new licence.

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

Marginal note:Name of surety

 Every application for a licence under this Act shall state the name of the guarantee company proposed by the applicant therefor as his surety, in accordance with the requirements of this Act, and it shall also state, in the case of a tobacco manufactory, the maximum quantity of manufactured tobacco, and, in the case of a cigar manufactory, the maximum number of cigars intended to be produced in each month.

  • R.S., c. E-12, s. 15

Marginal note:List and description of apparatus

 Every application for a licence for distilling or brewing shall contain, in addition to the information required by sections 14 and 15, a list and description in triplicate of all utensils, stills, worms, boilers, mash-tubs, fermenting-tuns, coolers, closed spirit-receivers or other vessels or machinery that are intended to be placed on the premises or that are on the premises at the time of application, specifying distinctly and clearly

  • (a) the dimensions and capacity of every still, mash-tub, fermenting-tun, cooler, closed spirit-receiver and every other utensil, in centimetres and litres, the purpose to which each is to be applied and the locality or position in the premises in which it is, or is to be, placed or used; and

  • (b) a description of every pipe, conduit, trough, hose, valve, pump, cock and of every means of connection or communication between the several vessels or utensils used in or about the distillery or brewery, with a description and drawing or model showing the exact position of every cock, valve, connection and joint.

  • R.S., c. E-12, s. 16
  • 1980-81-82-83, c. 68, s. 51

Marginal note:Premises to be surveyed by officer

  •  (1) No licence shall be granted for carrying on any business subject to excise until after a survey has been made by the collector, or an officer instructed for the purpose by him, of the buildings or places in which the business is to be carried on or until the collector or other officer has certified in writing that the application, descriptions, models, diagrams and drawings correctly represent the premises, and that all the provisions of this Act and of every order in council or ministerial regulation made in virtue thereof have been complied with respecting the place or premises.

  • Marginal note:No licence if premises unsatisfactory

    (2) No licence shall be granted for carrying on any business subject to excise in a building or premises that, after careful survey, appear to the Minister to be so situated with reference to surrounding buildings or places of business, or to be so constructed or arranged, as to embarrass or endanger the full collection of the revenue.

  • (3) [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 47]

  • R.S., 1985, c. E-14, s. 17
  • R.S., 1985, c. 15 (1st Supp.), s. 47
  • 1999, c. 17, s. 144(E)

Marginal note:Term of bond

 Every bond entered into under this Act remains in force so long as any duty on any articles or commodities subject to excise, or on any licence to which the bond relates, or any penalty, remains unpaid by the person to whom the licence was granted.

  • R.S., c. E-12, s. 18

Marginal note:New bond

  •  (1) Whenever any new licence is granted to any person, a new bond shall be entered into with reference to the new licence.

  • Marginal note:Idem

    (2) A new bond shall be given, whenever, during the period for which any licence is in force to which the bond first given relates, the guarantee company is wound up, becomes insolvent or ceases to do business in Canada, and the licence is void from the time the person to whom it was granted is required by the collector or superior officer to enter into a new bond until the time when the new bond is given, during which time the person neglecting to enter into the new bond shall be held to be without a licence.

  • R.S., c. E-12, s. 19
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