Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Mode of giving notices and returns

• 41 (1) All notices, lists, descriptions, returns, inventories, statements, accounts and reports required by this Act to be given or made to any officer or person shall be held to be validly so given or made if they are delivered to the officer or person, as the case may be, or if they are left at the usual place of business or residence of the officer or person, within the period or time fixed in this Act without any reference to the mode by which the notices, lists, descriptions, returns, inventories, statements, accounts or reports were conveyed to the officer or person.

• Marginal note:Burden of proof

  (2) The burden of proof that all notices, lists, descriptions, returns, inventories, statements, accounts and reports referred to in subsection (1) have been given or made, as required by this Act, lies on the person whose duty it is to give or make them.

Duties, how Ascertained and when Payable

Marginal note:Calculation of duty

• 42 (1) The amount of duty shall be calculated on the mass, measurements, accounts, statements and returns, taken, kept or made, as provided in this Act, subject to correction and approval by the collector or other officer thereunto duly authorized, and when two or more methods for determining quantities or the amount of duty to be paid are provided for, the method that yields the largest quantity or the greatest amount of duty shall be the standard.

• Marginal note:Verification

  (2) Where the collector or any superior officer has any reason to doubt the correctness of any account, statement or return, he shall compute the mass, measurements or quantities personally and levy the duty accordingly.

• Marginal note:Basis of calculation

  (3) The computation described in this section may be based on any reliable evidence respecting the quantity of material brought into the premises subject to excise, the quantity of the manufactured article removed therefrom or the quantity or strength of any articles used in any of the processes of manufacture.

• Marginal note:Proof of error

  (4) Where the result of a computation described in this section is disputed, the burden of proof of the error or wrong shall rest with the person who is liable for the payment of the duty.

• Marginal note:Refund of duties

  (5) Where application in writing is made within three years from the date when payment of duty is made, the Minister may refund any duty of excise or fee erroneously paid or overpaid under this Act, but in no case shall a refund or repayment be made unless application is made in accordance with this subsection.

Marginal note:On what quantities duties to be levied

43 All duties of excise imposed by this Act shall accrue and be levied on the quantities ascertained in the manner provided in this Act, or otherwise proved.

Marginal note:Determination of alcohol, etc.

• 44 (1) Every person who is required to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol for the purposes of this Act or the regulations or ministerial regulations shall make such determination

  • (a) in the manner prescribed by ministerial regulations using instruments

    • (i) that are specified, or are of a class, type or design specified, by ministerial regulations, and

    • (ii) that have been examined and approved, or are of a class, type or design that has been examined and approved, by the Minister as meeting the specifications prescribed therefor by ministerial regulations; or

  • (b) using tanks that have been approved by the Minister, where tanks are used to make the determination.

• Marginal note:Re-examination

  (2) The Minister may at any time direct in writing that any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1) be submitted to him for re-examination and, where he so directs, the person having the custody and control of that instrument shall forthwith submit it to the Minister for re-examination.

• Marginal note:Idem

  (3) In addition to any re-examination referred to in subsection (2), the Minister may, on request, re-examine any instrument previously examined and approved, or of a class, type or design previously examined and approved, by him for the purposes of subsection (1).

• Marginal note:Revocation of approval

  (4) After re-examining an instrument pursuant to subsection (2) or (3), the Minister may revoke in writing his approval of that instrument or instruments of the same class, type or design as that instrument.

• Marginal note:Idem

  (5) The Minister may revoke his approval, given pursuant to paragraph (1)(b), of the use of a tank for determining a quantity or volume of alcohol, spirits or absolute ethyl alcohol.

Marginal note:Regulations

• 45 (1) The Minister may make regulations

  • (a) specifying instruments, or classes, types or designs of instruments, for the purposes of subsection 44(1);

  • (b) prescribing the manner in which approval of an instrument under section 44 is to be indicated on the instrument and providing for the removal of the indication and the issue or cancellation of certificates in relation thereto;

  • (c) prescribing the manner in which quantities or volumes of alcohol, spirits or absolute ethyl alcohol are to be determined for the purposes of subsection 44(1);

  • (d) prescribing the fees to be paid for the examination or re-examination of instruments under section 44 and for any other service or good provided by the Minister in relation to that section; and

  • (e) prescribing specifications for any instrument, or any class, type or design of instrument, for the purposes of subsection 44(1).

• Marginal note:Commencement of regulations

  (2) Any regulation made pursuant to subsection (1) may be made effective with reference to any period commencing on or after March 31, 1981.

• Marginal note:Determination of alcohol, etc., in special circumstances

  (3) Where circumstances or conditions make it difficult to determine a quantity or volume of alcohol, spirits or absolute ethyl alcohol in accordance with subsection 44(1), the determination may be made in another manner or by another method that is approved by the Minister.

Marginal note:Power to restore reduced duties

46 Where the duty imposed under this Act on spirits, malt or beer has been reduced, and it is made to appear to the Governor in Council that in any province the prices of spirituous or malt liquors to the consumer have not been reduced to, or are not being maintained at, levels that will give the consumer the full benefit of that reduction, the Governor in Council may order that the reduction shall be no longer in effect and, on publication of that order in the Canada Gazette, the full rates of duty theretofore payable on those goods shall again be in force and effect.

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.

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.

• Marginal note:Idem

  (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.

• Marginal note:Presumption

  (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.