Excise Act, 2001 (S.C. 2002, c. 22)
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Assented to 2002-06-13
PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS
R.S., c. C-46Criminal Code
Marginal note:R.S., c. 1 (2nd Supp.), s. 213(2) (Sch. II, s. 3(1))(F), s. 213(4) (Sch. IV, s. 1)(E)
324. Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:
(d) an officer or a person having the powers of a customs or excise officer when performing any duty in the administration of the Customs Act, the Excise Act or the Excise Act, 2001,
Marginal note:R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 1)
325. Subsection 78(2) of the Act is replaced by the following:
Definition of “civil aircraft”
(2) For the purposes of this section, “civil aircraft” means all aircraft other than aircraft operated by the Canadian Forces, a police force in Canada or persons engaged in the administration or enforcement of the Customs Act, the Excise Act or the Excise Act, 2001.
Marginal note:1993, c. 25, par. 94(b)
326. The reference to “section 126.1 (possession of property obtained by excise offences), 126.2 (laundering proceeds of excise offences), 158 (unlawful distillation of spirits) or 163 (unlawful selling of spirits) or subsection 233(1) (unlawful packaging or stamping) or 240(1) (unlawful possession or sale of manufactured tobacco or cigars) of the Excise Act” in the definition “offence” in section 183 of the Act is replaced by a reference to “section 214 (unlawful production, sale, etc., of tobacco or alcohol), 216 (unlawful possession of tobacco product), 218 (unlawful possession, sale, etc., of alcohol), 219 (falsifying or destroying records), 230 (possession of property obtained by excise offences) or 231 (laundering proceeds of excise offences) of the Excise Act, 2001”.
Marginal note:1999, c. 5, s. 52
327. Paragraph (b.1) of the definition “enterprise crime offence” in section 462.3 of the Act is replaced by the following:
(b.1) an offence against section 214, 216, 218, 230 or 231 of the Excise Act, 2001, section 153, 159, 163.1 or 163.2 of the Customs Act or subsection 52.1(9) of the Competition Act, or
R.S., c. 1 (2nd Supp.)Customs Act
Marginal note:1993, c. 25, s. 68
328. (1) The definitions “cigar” and “manufactured tobacco” in subsection 2(1) of the Customs Act are repealed.
Marginal note:1993, c. 25, s. 68; 1997, c. 36, s. 147(1)
(2) The definitions “duties” and “tobacco product” in subsection 2(1) of the Act are replaced by the following:
“duties”
« droits »
“duties” means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act;
“tobacco product”
« produit du tabac »
“tobacco product” has the same meaning as in section 2 of the Excise Act, 2001;
Marginal note:1995, c. 41, s. 1(2)
(3) Paragraph (a) of the definition “designated goods” in subsection 2(1) of the Act is repealed.
(4) The definition “designated goods” in subsection 2(1) of the Act is amended by adding the following after paragraph (i):
(i.1) spirits,
(5) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“raw leaf tobacco”
« tabac en feuilles »
“raw leaf tobacco” has the same meaning as in section 2 of the Excise Act, 2001;
“specially denatured alcohol”
« alcool spécialement dénaturé »
“specially denatured alcohol” has the same meaning as in section 2 of the Excise Act, 2001;
“spirits”
« spiritueux »
“spirits” has the same meaning as in section 2 of the Excise Act, 2001;
“spirits licensee”
« titulaire de licence de spiritueux »
“spirits licensee” has the same meaning as in section 2 of the Excise Act, 2001;
“tobacco licensee”
« titulaire de licence de tabac »
“tobacco licensee” has the same meaning as in section 2 of the Excise Act, 2001;
“wine”
« vin »
“wine” has the same meaning as in section 2 of the Excise Act, 2001;
“wine licensee”
« titulaire de licence de vin »
“wine licensee” has the same meaning as in section 2 of the Excise Act, 2001.
Marginal note:1995, c. 41, s. 1(3)
(6) The definitions “alcohol”, “ethyl alcohol” and “spirits” and “wine” in subsection 2(1.1) of the Act are repealed.
329. Subsection 3(1) of the Act is replaced by the following:
Marginal note:Duties binding on Her Majesty
3. (1) All duties or taxes levied on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty.
Marginal note:2001, c. 16, s. 2(1)
330. Paragraph 24(1)(c) of the Act is replaced by the following:
(c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada
Marginal note:1993, c. 25, s. 71
331. Subsection 26(2) of the Act is replaced by the following:
Marginal note:Definition
(2) In subsection (1), “duties” means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs.
Marginal note:1995, c. 39, s. 168
332. (1) The portion of subsection 28(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Liability of operator
28. (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods
Marginal note:1993, c. 25, s. 72(1)
(2) Subsections 28(1.1) and (1.2) of the Act are repealed.
(3) The portion of subsection 28(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Rates
(2) The rates of duties or taxes payable on goods under subsection (1) shall
Marginal note:1993, c. 25, s. 72(2)
(4) Subsection 28(3) of the Act is replaced by the following:
Definition of “duties” not to apply
(3) The definition “duties” in subsection 2(1) does not apply for the purposes of subsections (1) and (2).
Marginal note:1997, c. 36, s. 152
333. Subsection 32.2(8) of the Act is replaced by the following:
Marginal note:Duties
(8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
Marginal note:1992, c. 28, s. 6(1)
334. Section 33 of the Act is replaced by the following:
Marginal note:Release prior to payment of duties
33. (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.
Marginal note:Payment of duties
(2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.
Marginal note:Meaning of duties
(3) In subsection (2), “duties” does not include the duties levied under
(a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or
(b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.
335. Section 44 of the Act is replaced by the following:
Marginal note:Ad valorem rates of duty
44. If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.
336. Clause 48(5)(b)(ii)(B) of the Act is replaced by the following:
(B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs; and
Marginal note:1997, c. 36, s. 175(3)
337. Subsection 74(1.2) of the Act is replaced by the following:
Marginal note:Duties
(1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
338. Section 117 of the Act is renumbered as subsection 117(1) and is amended by adding the following:
Marginal note:No return of certain goods
(2) Despite subsection (1), if spirits, wine, specially denatured alcohol, raw leaf tobacco or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.
339. Section 119.1 of the Act is amended by adding the following after subsection (1):
Marginal note:Restriction
(1.1) Subject to the regulations, the sale under subsection (1) of
(a) spirits or specially denatured alcohol may only be to a spirits licensee;
(b) wine may only be to a wine licensee; and
(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee.
340. The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disposal of things abandoned or forfeit
142. (1) Unless the thing is spirits, specially denatured alcohol, wine, raw leaf tobacco or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall
341. The Act is amended by adding the following after section 142:
Marginal note:Dealing with abandoned or forfeited alcohol, etc.
142.1 (1) If spirits, specially denatured alcohol, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.
Marginal note:Restriction
(2) Subject to the regulations, the sale under subsection (1) of
(a) spirits or specially denatured alcohol may only be to a spirits licensee;
(b) wine may only be to a wine licensee; and
(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee.
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