Marginal note:Additional punishment

159 Every person who has been convicted of an offence under section 158 or adjudged liable to the punishment therein provided shall in addition to that punishment forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by him under this Act.

Marginal note:Apparatus perforated or plugged

• 160 (1) Where in any distillery there is at any time found a vessel that may be used for containing any of the products resulting from distillation before the quantity of the products is determined and an account taken thereof, in which there is any perforation, hole or aperture, other than such as is necessary for the lawful use of the vessel, or in contravention of this Act, the distiller in whose distillery the vessel so perforated is found, although the holes or apertures or perforations have been plugged or stopped, shall incur a penalty of five hundred dollars, and the vessel, with its contents, together with all the stock of spirits or grain in the distillery at the time the unlawful perforation is discovered, shall be forfeited to the Crown and dealt with accordingly.

• Marginal note:Exception

  (2) A hole or perforation accidentally made may with the permission of the Minister be repaired under the supervision of an officer.

Marginal note:Removing spirits

• 161 (1) Spirits removed from any distillery or warehouse in which they have been bonded or stored before a permit for that removal has been granted as required by section 156 shall be forfeited to the Crown and shall be seized and detained by any officer and dealt with accordingly.

• Marginal note:Package detained

  (2) Where any package containing spirits has been detained by any officer by reason of the package being carried by any person or vehicle without a permit and if within thirty days after the detention thereof evidence is not adduced to the satisfaction of the officer that the spirits were being lawfully removed and that the duty thereon had been paid, the package and spirits so detained shall be forfeited to the Crown and dealt with accordingly.

Marginal note:Removal of spirits contrary to regulations

162 Where spirits are removed from a distillery in a cask or package containing less than a quantity prescribed by the regulations, those spirits are forfeited to the Crown and shall be seized by an officer and dealt with accordingly.

Marginal note:Sale of spirits unlawfully manufactured, etc.

• 163 (1) Every person is guilty of an indictable offence who, without lawful excuse, sells or offers for sale or purchases or has in the person’s possession any spirits, whether or not the person is the owner thereof,

  • (a) unlawfully manufactured;

  • (b) unlawfully imported;

  • (c) unlawfully or fraudulently removed from any distillery;

  • (d) unlawfully or fraudulently removed from any bonded manufactory;

  • (e) unlawfully or fraudulently removed from any bonded warehouse;

  • (f) unlawfully or fraudulently removed from any place where spirits subject to drawback are held;

  • (g) that have been released from excise bond exempt from duty as being for the use of a person or organization by law entitled to the exemption, but which spirits have been subsequently sold or otherwise disposed of to a person not entitled to any exemption; or

  • (h) that have been released from excise bond either free or at a reduced rate of duty for a specific use and have been subsequently diverted to a use other than that for which the exemption was given.

• Marginal note:Punishment

  (2) Every person who is convicted of an offence under subsection (1) is liable to

  • (a) a fine of not more than ten thousand dollars and not less than five hundred dollars,

  • (b) imprisonment for a term not exceeding twelve months, or

  • (c) both fine and imprisonment

  and, in default of payment of a fine imposed under paragraph (a) or (c), to imprisonment for a term not exceeding twelve months in addition to the imprisonment, if any, imposed under paragraph (b) or (c).

• Marginal note:Forfeiture

  (3) All spirits referred to in subsection (1) wherever they are found, and all horses and vehicles, vessels and other appliances that have been or are being used for the purpose of transporting the spirits so manufactured, imported, removed, disposed of, diverted, or in or on which the spirits are found, shall be forfeited to the Crown, and may be seized and detained by any officer and be dealt with accordingly.

164 [Repealed, 1995, c. 36, s. 14]

Marginal note:Illegal possession

165 Where any two or more persons are found together and they, or any one of them, have in their or his possession any spirits liable to seizure under this Act, each of those persons having knowledge of the fact of the possession is guilty of an offence and punishable in accordance with the provisions of this Act as if the goods were found in his possession.

Marginal note:Attaching to packages of spirits any unauthorized label

166 Every person who, except as authorized by the Trade-marks Act, attaches to any bottle, flask or other package of spirits any label, stamp or other device containing any statement or information other than the name of the spirits and the name of the bottler and his place of residence, unless the form and wording thereof have been first approved by the Minister, is guilty of an offence and liable on summary conviction,

• (a) for a first offence, to a fine not exceeding fifty dollars, and

• (b) for each subsequent offence, to a fine not exceeding one hundred dollars,

and in addition thereto in either case to an additional fine equal to eleven cents per litre on the reputed contents of the bottles, flasks or other packages so illegally labelled or stamped.

PART IIIBreweries

Interpretation

Marginal note:Provisions additional to Part I

167 The provisions of this Part are to be construed as additional or supplemental to the provisions of Part I applicable to breweries.

Licences

Marginal note:Conditions of licence

• 168 (1) A licence to carry on the trade or business of a brewer may be granted to any person who has complied with the requirements of this Act, if the granting of the licence has been approved by the district inspector, and the person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in an amount determined by the Minister that is not less than five thousand dollars.

• Marginal note:Conditions of bond

  (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, duties and penalties, as well as to all other matters and things whatever.

Marginal note:Fee for licence

• 169 (1) A person to whom a licence for brewing is granted shall pay to the collector of the district or excise division in which he proposes to carry on the trade or business of a brewer a licence fee prescribed by the regulations.

• Marginal note:Manufacture of malt products

  (2) No person shall manufacture a product if malt or malt and other ingredients are infused and the resultant wort is used in the manufacturing process, unless a formula is submitted and approved by the Minister, and the person manufacturing the product has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of five thousand dollars conditioned on the complete manufacture of the goods in accordance with the formula and compliance with such other conditions as are prescribed by ministerial regulations.

Duties of Excise

Marginal note:Duties

• 170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor the duties of excise set out in Part II of the schedule, which duties shall be paid to the collector as provided in this Act.

• Marginal note:Wastage allowance

  (2) Notwithstanding subsection (1), where beer or malt liquor is produced by a person licensed under section 168 to carry on the trade or business of a brewer, an allowance prescribed by the regulations shall be made for loss in production based on the duty assessed on the beer or malt liquor produced, but the allowance shall not exceed five per cent thereof.