Language selection

Government of Canada

Search

This Web page has been archived on the Web.

Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Assented to 2002-06-13

PART 8TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Consequential and Related Amendments

1997, c. 36Customs Tariff

358. The Description of Goods of tariff item No. 2208.90.98 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other, packaged, of an alcoholic strength by volume not exceeding 7%359.

359. The Description of Goods of tariff item No. 2208.90.99 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

  • - - - - 
    Other

360. Note 4 to Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

361. The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “sections 21 and 22 of this Act” with a reference to “sections 21.1 to 22 of this Act”.

362. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 7 to this Act.

R.S., c. E-14Excise Act

363. The Excise Act is amended by adding the following after section 1:

APPLICATION

Marginal note:Non-application of Act

  • 1.1 (1) Despite anything in this Act, on the coming into force of Parts 3 and 4 of the Excise Act, 2001, this Act ceases to apply in respect of

    • (a) the manufacture of any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2); and

    • (b) the handling of, or the dealing with, anything that is or relates to any goods or substance other than beer, malt liquor and any product manufactured in accordance with subsection 169(2), to the extent that the Excise Act, 2001 applies to that handling or dealing.

  • Meaning of “beer” and “malt liquor”

    (2) In subsection (1), “beer” and “malt liquor” have the meaning assigned by section 4.

364. The definition “beer” or “malt liquor” in section 4 of the Act is replaced by the following:

“beer” or “malt liquor”

« bière »ou« liqueur de malt »

“beer” or “malt liquor” means all fermented liquor brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation, but does not include wine as defined in section 2 of the Excise Act, 2001;

365. Section 176 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Exception

    (3) Subsection (1) does not apply to a person who is licensed as a spirits licensee under section 14 of the Excise Act, 2001 and who produces beer solely for the purpose of distilling the beer.

R.S., c. E-15Excise Tax Act

Marginal note:1993, c. 25, s. 54; 1994, c. 29, s. 1(1)

366. The definitions “accredited representative”, “cigar”, “cigarette”, “manufactured tobacco” and “tobacco stick” in subsection 2(1) of the Excise Tax Act are repealed.

Marginal note:2001, c. 16, s. 17(1)

  • 367. (1) Subsection 23(1) of the Act is replaced by the following:

    Marginal note:Tax on various articles at schedule rates

    • 23. (1) Subject to subsections (6) to (8), whenever goods mentioned in Schedule I are imported or are manufactured or produced in Canada and delivered to a purchaser of those goods, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this or any other law, an excise tax in respect of the goods at the applicable rate set out in the applicable section of that Schedule, computed, if that rate is specified as a percentage, on the duty paid value or the sale price, as the case may be.

  • Marginal note:R.S., c. 15 (1st Supp.), s. 12(1)

    (2) Subsection 23(3.1) of the Act is replaced by the following:

    • Marginal note:Deemed sale

      (3.1) For the purposes of this Part, a person who, under a contract for labour, manufactures or produces goods mentioned in Schedule I from any article or material supplied by another person, other than a manufacturer licensed for the purposes of this Part, for delivery to that other person is deemed to have sold the goods, at a sale price equal to the charge made under the contract in respect of the goods, at the time they are delivered to that other person.

  • Marginal note:2001, c. 16, s. 17(2)

    (3) Subsection 23(5) of the Act is repealed.

  • Marginal note:2001, c. 15, s. 2(1)

    (4) Subsection 23(7) of the Act is replaced by the following:

    • Marginal note:When tax not payable

      (7) The tax imposed under subsection (1) is not payable in the case of

      • (a) goods that are purchased or imported by a manufacturer licensed for the purposes of this Part and that are to be incorporated into and form a constituent or component part of an article or product that is subject to excise tax under this Act, if the tax on the article or product has not yet been levied under this section; or

      • (b) the sale of a new motor vehicle designed for highway use, or a chassis for such a vehicle, to a person described in paragraph (h) of the definition “manufacturer or producer” in subsection 2(1) who is a manufacturer licensed for the purposes of this Part.

  • Marginal note:1990, c. 45, s. 5(1)

    (5) The portion of subsection 23(8) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Tax not payable

      (8) The tax imposed under subsection (1) is not payable in the case of

  • Marginal note:1993, c. 25, s. 55(3); 1995, c. 41, s. 113; 2001, c. 16, s. 17(4)

    (6) Subsections 23(8.1) to (8.3) of the Act are repealed.

  • Marginal note:1993, c. 25, s. 55(4)

    (7) Subsections 23(9.2) and (9.3) of the Act are repealed.

  • Marginal note:R.S., c. 12 (4th Supp.), s. 12(3)

    (8) The portion of subsection 23(10) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Appropriation by manufacturer or producer

      (10) If goods of any class mentioned in Schedule I that were manufactured or produced in Canada are appropriated by the manufacturer or producer for their own use, for the purposes of this Part,

Marginal note:1993, c. 25, s. 56; 1994, c. 29, s. 5(1); 1997, c. 26, s. 59(1); 2001, c. 16, ss. 18(1), 21(1)

368. Sections 23.1 to 23.3 of the Act are repealed.

369. Section 24 of the Act is replaced by the following:

Marginal note:Security that true returns rendered

24. For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any regulations made under it and pay any tax imposed by this Act on the sales. The security shall be in an amount of not more than two hundred and fifty thousand dollars and not less than one thousand dollars and shall be by bond of a guarantee company authorized to do business in Canada, acceptable to the Government of Canada, or by deposit of Government of Canada bonds.

Marginal note:R.S., c. 1 (2nd Supp.), s. 189, c. 7 (2nd Supp.), s. 11(1); 1990, c. 45, s. 7(1); 1991, c. 42, s. 1; 1993, c. 25, s. 57; 2000, c. 30, s. 9(F)

370. Parts IV and V of the Act are repealed.

Marginal note:R.S., c. 12 (4th Supp.), s. 14(1)

371. Subparagraph 48(4)(a)(ii) of the Act is replaced by the following:

  • (ii) for the purposes of Part III, goods described in paragraph 23(7)(a); and

372. Subsection 50(9) of the Act is repealed.

Marginal note:1990, c. 45, s. 8(1)

373. Subsection 56(3) of the Act is replaced by the following:

  • Marginal note:Tax on cancellation

    (3) On the cancellation under subsection (1) of the licence granted to any licensed wholesaler, or if the licence is cancelled at the request of the licensee, or if any such licence expires and is not renewed by the licensee, all taxes imposed by this Act are forthwith payable on all goods then in the possession of the licensee that have been purchased free of tax by virtue of the licence, which taxes shall be paid at the rate in force when the licence is cancelled or expires and is not renewed and shall be computed in accordance with paragraph 50(1)(c) and Part III.

Marginal note:R.S., c. 12 (4th Supp.), s. 22(1)

374. Subsection 64(1) of the Act is replaced by the following:

Marginal note:Application for licence

  • 64. (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part.

Marginal note:1993, c. 25, s. 59; 2000, c. 30, s. 11(1)

375. Sections 66 and 66.1 of the Act are replaced by the following:

Marginal note:Exemption on exported goods

66. The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish

  • (a) that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or

  • (b) that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act.

376. The portion of section 67 of the Act before paragraph (a) is replaced by the following:

Marginal note:Taxes on goods imported by Crown

67. The tax imposed under Part III is applicable

Marginal note:2000, c. 30, s. 12(1)

377. Subsection 68.1(1) of the Act is renumbered as section 68.1 and subsection 68.1(2) of the Act is repealed.

Marginal note:1993, c. 25, s. 61; 2001, c. 16, s. 28(1)

378. Sections 68.17 to 68.172 of the Act are replaced by the following:

Marginal note:Payment where use as ships’ stores

68.17 If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount of that tax shall, subject to this Part, be paid to that dealer if that dealer applies for it within two years after that sale of the goods.

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 2001, c. 16, s. 29(1)

379. Subsections 68.18(1) to (3.1) of the Act are replaced by the following:

Marginal note:Payment where goods in inventory

  • 68.18 (1) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 54 or 64 and could thereafter have obtained the goods exempt from tax under subsection 23(7), an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted.

  • Marginal note:Payment where goods in inventory

    (2) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 55 and could thereafter have obtained the goods exempt from tax under subsection 23(6), (7) or (8), an amount equal to the lesser of the amount of that tax and the amount of tax under Part III that would be payable if the goods were acquired in a taxable transaction by that person on that day shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted.

  • Marginal note:Exception

    (3) No amount equal to the amount of tax under Part III shall be paid under subsection (2) to a person in respect of any goods that are not subject to tax under that Part on the day a licence is granted to that person under section 55.

Marginal note:1991, c. 42, s. 3

380. The portion of subsection 68.19(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Payment where use by province

  • 68.19 (1) If tax under Part III has been paid in respect of any goods and Her Majesty in right of a province has purchased or imported the goods for any purpose other than

Marginal note:1993, c. 25, s. 62(1)

  • 381. (1) The portion of subsection 70(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Drawback on certain goods

    • 70. (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of

  • Marginal note:1995, c. 41, s. 114

    (2) Subsection 70(2.1) of the Act is replaced by the following:

    • Marginal note:Drawback on imported goods

      (2.1) On application, the Minister may, under section 100 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

  • Marginal note:1993, c. 25, s. 62(2)

    (3) Subsection 70(5) of the Act is repealed.

Marginal note:2001, c. 16, s. 32(1)

  • 382. (1) Subsections 78(1) and (2) of the Act are replaced by the following:

    Marginal note:Monthly returns

    • 78. (1) Every person who is required to pay tax under Part III shall make each month a return in the prescribed form containing prescribed information of all amounts that became payable by the person on account of that tax in the preceding month.

    • Marginal note:Nil returns

      (2) Every person who holds a licence granted under or in respect of Part III and whose tax payable under that Part in the preceding month is nil shall make a return as required under subsection (1) reporting that fact.

  • Marginal note:R.S., c. 12 (4th Supp.), s. 31(1); 2001, c. 16, s. 32(2)

    (2) Paragraphs 78(3)(b) and (c) of the Act are replaced by the following:

    • (b) authorize any person to make a return in respect of any period longer than one month but not longer than six months, if the tax payable by that person under Part III for the last preceding calendar year did not exceed four thousand eight hundred dollars; or

    • (c) authorize any person whose activities that give rise to tax payable by the person under Part III are predominantly limited to a seasonal period of operation to make a return in respect of any period longer than one month but not longer than six months, if the tax payable by that person under that Part for the equivalent period in the last preceding calendar year did not exceed an average of four hundred dollars per month throughout that equivalent period.

Table of Contents

 

Page Details

Date modified: