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Excise Act

Version of section 2 from 2003-01-01 to 2005-12-11:

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 customs and 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 Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act; (commissaire)


Department[Repealed, 1999, c. 17, s. 139]

departmental analyst

analyste de ministère

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departmental regulations[Repealed, 1999, c. 17, s. 139]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Deputy Minister[Repealed, 1999, c. 17, s. 139]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

division d’accise

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


jour férié

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 Customs and 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

règlements ministériels

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)



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

analyste provincial

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

sujet à l’accise, soumis à l’accise ou assujetti à l’accise

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

fonctionnaire supérieur

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 d’alcool éthylique absolu

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)

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