PART IGeneral (continued)
Duties, how Ascertained and when Payable (continued)
Marginal note:Duties due on passing of entry
47 (1) Except as otherwise provided in this Act, the several duties imposed by this Act shall be levied in respect of any goods subject to duty when those goods are entered for consumption by the manufacturer or importer thereof, and shall be payable and collected at that time or at such later time and in such manner as is prescribed by the regulations.
Marginal note:Monthly returns
(2) Except as otherwise provided in this Act, all goods subject to excise, the manufacture of which has been completed during any month, shall be returned as produced, and at the end of each month shall either be entered for duty ex-manufactory or be warehoused.
Marginal note:Entry requirement for manufactured tobacco and cigars
(3) All manufactured tobacco and cigars that are manufactured in Canada shall, at the time they are completely manufactured, be entered for consumption or be entered into a bonding warehouse, in accordance with this Act and the ministerial regulations.
- R.S., 1985, c. E-14, s. 47
- 1993, c. 25, s. 34
- 1999, c. 17, s. 144(E)
Marginal note:No removal until duty paid
48 (1) No goods that are subject to a duty of excise under this Act shall be removed from any premises subject to excise or from any premises subject to excise to any retail outlet on those premises, until the duty on those goods has been paid or secured by bond in the manner by law required.
(2) Subsection (1) does not apply in respect of goods the payment of duty on which may, under any regulations made pursuant to subsection 47(1), be made at a time later than the time at which they are entered for consumption.
(3) For the purposes of subsection (1), a retail outlet is deemed to be on premises subject to excise if it is in a building or other place that forms part of or is appurtenant to, or that communicates in any way whatever, except by means of a public highway, with those premises.
- R.S., 1985, c. E-14, s. 48
- R.S., 1985, c. 15 (1st Supp.), s. 48
Bonding and Warehousing
Marginal note:Bonding warehouse
49 Any portion of the premises of a manufacturer licensed under this Act that is designated as a bonding warehouse in the manufacturer’s application for a licence and shown as such on the plans accompanying the application shall, on the granting of the licence, be a bonding warehouse within the meaning of this Act.
- R.S., c. E-12, s. 47
Marginal note:To whom bonding warehouse licence may be granted
(a) any distiller for the storage, at a place other than his distillery, of specially denatured alcohol or alcohol intended for use exclusively in manufacturing or for commercial purposes and not for use as a beverage or in the manufacture of a beverage;
(b) any board, commission or other government agency that by the law of a province is empowered to sell or to authorize the sale of intoxicating liquor; or
(c) any person who is authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives, exclusively for the storage in the warehouse and subsequent sale of the manufacturer’s tobacco or cigars to accredited representatives.
(2) Prior to the issue of a licence for a bonding warehouse to a distiller pursuant to paragraph (1)(a), the distiller shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned on the payment of all duties and penalties to which the owner of the warehouse or of any goods stored therein may become liable under this Act.
(3) Prior to the issue of a licence for a bonding warehouse to a board, commission or other government agency pursuant to paragraph (1)(b), the board, commission or other government agency shall enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister and conditioned in the manner described in subsection (2).
(4) Before a licence for a bonding warehouse is granted to a person under paragraph (1)(c), the person shall, jointly with a guarantee company approved by the Minister, enter into a bond to Her Majesty in right of Canada in an amount determined by the Minister as security for the payment of any amount that is or may become payable under this Act or the Excise Tax Act in respect of goods stored in the warehouse.
Marginal note:Limitation on granting licence
(5) No person shall be granted a licence under paragraph (1)(c) for more than one bonding warehouse.
- R.S., 1985, c. E-14, s. 50
- 1993, c. 25, s. 35
Marginal note:Cancellation of bonding warehouse licence
50.1 (1) Where a person has been granted a licence for a bonding warehouse under paragraph 50(1)(c) by reason of being authorized by a licensed tobacco manufacturer or a licensed cigar manufacturer to be the only person, other than the manufacturer, who is entitled to distribute the manufacturer’s tobacco or cigars to accredited representatives and the person ceases to be so authorized, the Minister shall cancel that licence.
Marginal note:Return of tobacco and cigars on cancellation of licence
(2) On the cancellation, suspension or revocation of a licence granted under paragraph 50(1)(c), the person to whom the licence was granted shall return all the tobacco and cigars stored in the bonding warehouse at the time the licence is cancelled, suspended or revoked to the licensed manufacturers of the tobacco and cigars.
- 1993, c. 25, s. 36
Marginal note:Fee for bonding warehouse licence
51 A person to whom, or a board, commission or government agency to which, a licence for a bonding warehouse is granted under subsection 50(1) shall pay a licence fee prescribed by the regulations to the collector of the district or excise division in which the warehouse is located.
- R.S., 1985, c. E-14, s. 51
- 1993, c. 25, s. 36
Marginal note:Warehousing of goods
52 Goods subject to excise may, subject to the following provisions and to ministerial regulations, be deposited in any suitable bonding warehouse without payment of the duty imposed by this Act.
- R.S., 1985, c. E-14, s. 52
- 1999, c. 17, s. 144(E)
Marginal note:Limitation on entry of tobacco into bonding warehouse
52.1 Manufactured tobacco shall not be entered into a bonding warehouse if it is intended to be removed for
(b) export for delivery to a foreign duty free shop;
(c) export for delivery as foreign ships’ stores;
- 2001, c. 16, s. 8
- 2002, c. 22, s. 425(F)
Marginal note:Security of bonding warehouses
53 Bonding warehouses shall be made secure in accordance with requirements prescribed by the regulations.
- R.S., c. E-12, s. 51
- R.S., c. 15(1st Supp.), s. 10
Marginal note:Goods at owner’s risk
54 All goods warehoused shall be at the risk of the owner and, unless destroyed by fire, the duty shall be payable thereon as if they were entered for consumption.
- R.S., c. E-12, s. 52
Marginal note:Term of warehousing
55 Except as otherwise provided in this Act, no goods shall remain warehoused for a period longer than two years, and at the end of that period the full amount of duty remaining unpaid shall be collected, but if no deficiency in the goods exists they may be re-warehoused for a further period of two years.
- R.S., c. E-12, s. 53
Marginal note:Deficiency of goods in warehouse
56 (1) Where the quantity of goods bonded in any warehouse, at any time or by any means, falls short or is deficient of the actual quantity that ought to be or remain warehoused, after deducting the quantities entered ex-warehouse, the owner thereof is liable for the full duties on the balance of goods with which the warehouse stands debited, and the goods remaining are subject to the duties on the quantity deficient and shall be sold for payment thereof, by order of the Minister, and the surplus, if any, is payable to the person who warehoused the goods, or his assigns, after deducting all penalties and expenses incurred.
(2) When the Minister is satisfied that no goods have been illegally removed from the warehouse, any goods that are actually in the warehouse at the time stock is taken, or at the expiration of two years, may be re-warehoused on payment of the full amount of duty on the ascertained deficiency.
Marginal note:Certain spirits subject to an abatement
(3) Spirits for the fortification of native wines when stored in wooden barrels in a bonding warehouse at a registered winery may, in the event of a deficiency arising, be subject to an abatement, which shall not exceed two-thirds of one per cent for each complete month after the date of original warehousing, but no abatement shall be allowed for a period of more than twelve months, and every abatement shall be made in respect of each specific package and shall in no case exceed the actual deficiency found to exist in the package.
- R.S., c. E-12, s. 54
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