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Excise Act (R.S.C., 1985, c. E-14)

Full Document:  

Act current to 2022-09-22 and last amended on 2022-07-01. Previous Versions

PART IGeneral (continued)

Books, Accounts and Papers (continued)

Marginal note:Yearly inventory of stock

  •  (1) Every person who is a distiller, tobacco manufacturer, cigar manufacturer, bonded manufacturer or brewer shall make and deliver to the collector of the division in which the manufactory or premises of that person is or are situated, an inventory in such form as is prescribed by the Minister of the quantity of the different kinds of raw material, articles and goods in process of manufacture, and manufactured products, and all other materials held or owned by that person at the close of business on the last day of the fiscal period of that person, as determined for the purposes of the Income Tax Act, in each year or at any intermediate time when required by the Minister.

  • Marginal note:Monthly returns

    (1.1) Every person who has a licence for a bonding warehouse granted under paragraph 50(1)(c) shall make a monthly return to the collector of the division in which the warehouse is situated of the quantity of manufactured tobacco and cigars delivered to accredited representatives, listing the quantity for each country represented by the accredited representatives.

  • Marginal note:Yearly inventory of stock in bonding warehouse

    (1.2) Every person who has a licence for a bonding warehouse granted under paragraph 50(1)(c) shall make and deliver to the collector of the division in which the warehouse is situated an inventory in such form as is prescribed by the Minister of the goods stored in the warehouse at the close of business on the last day of the fiscal period of that person, as determined for the purposes of the Income Tax Act, in each year or at any intermediate time when required by the Minister.

  • Marginal note:Stock-taking

    (2) The stock-taking necessary to make up the inventories referred to in subsections (1) and (1.2) shall be done in the manner specified by ministerial regulations.

  • R.S., 1985, c. E-14, s. 32
  • R.S., 1985, c. 12 (4th Supp.), s. 56
  • 1993, c. 25, s. 33
  • 1999, c. 17, s. 144(E)

Marginal note:Inspection of books and papers

  •  (1) Every person who is licensed to carry on any business subject to excise shall, as often as is required by the collector or any inspector and at any time within ordinary business hours, or when any operation is being carried on within the licensed premises, produce for the inspection of any such officer

    • (a) all books, papers and accounts, kept in accordance with the requirements of this Act, in which books, papers or accounts the officer may enter any memorandum, statement or account of quantities, in which case he shall attest the same by his initials; and

    • (b) all books, accounts, statements and returns whatever, and all partnership accounts used by any such person or by any co-partners in carrying on the licensed business, whether those books, accounts, statements or returns are considered private or otherwise and whether they are or are not on the licensed premises, and every officer shall be permitted to take extracts therefrom or copies thereof.

  • Marginal note:Officer seizing may remove books, etc.

    (2) In case of seizure of any article or thing in any premises subject to excise for contravention of this Act, the seizing officer or any superior officer may take possession of and remove all or any books, papers or accounts kept under the requirements of this Act, and may retain them until the seizure is declared valid by competent authority or the article or thing seized or the proceeds thereof is, by competent authority, directed to be restored.

  • R.S., c. E-12, s. 33

Marginal note:No erasure allowed in books

 No erasure shall be made in any books required to be kept in accordance with this Act by any person licensed under it, nor shall any leaf or leaves, or part of a leaf or leaves, be removed therefrom, and any obliterating of words or figures by any means whatever, other than by ruling through them with ink in such a manner as not to render the words or figures so ruled out incapable of being read, shall be deemed to be an erasure.

  • R.S., c. E-12, s. 34

Marginal note:Quantities to be stated

  •  (1) Except as otherwise provided in this Act, every quantity of grain recorded or stated in the stock books mentioned herein, and in all returns, accounts, inventories and statements required by this Act to be kept or made, and the quantity of every other article or commodity, except fluids, used in or about any premises subject to excise, or entering into the manufacture of any article or commodity subject to excise, shall be stated in grams or kilograms.

  • Marginal note:Fluids

    (2) All quantities of fluids, except when otherwise provided in this Act, shall be stated in the stock books, returns, accounts, inventories and statements referred to in subsection (1), in millilitres or litres, and the quantity of any fluid, in millilitres or litres, shall, for all the purposes of this Act, be determined by weighing or gauging, in such manner as is prescribed by any ministerial regulation in that behalf.

  • R.S., 1985, c. E-14, s. 35
  • 1999, c. 17, s. 144(E)

Returns

Marginal note:Monthly returns

 All returns, unless otherwise provided in this Act, shall be made distinct and separate for each month, and shall relate to the month last preceding the day of making the returns.

  • R.S., c. E-12, s. 36

Marginal note:Determination of periods for semi-annual returns

  •  (1) The following are six-month periods of a licensed brewer:

    • (a) the period beginning on January 1 and ending on June 30, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective; and

    • (b) the period beginning on July 1 and ending on December 31, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective.

  • Marginal note:Semi-annual returns

    (2) On application by a licensed brewer in the form and manner specified by the Minister, the Minister may, in writing, authorize the brewer to make a return for each six-month period in a particular year if

    • (a) the brewer has been licensed for a period exceeding one year;

    • (b) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the year ending immediately before the particular year did not exceed $120,000;

    • (c) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the particular year does not exceed $120,000; and

    • (d) the brewer is in compliance with the Act.

  • Marginal note:Deemed revocation

    (3) An authorization under subsection (2) is deemed to be revoked if the total of all duties imposed, levied and collected on beer and malt liquor by the brewer and any person associated with the brewer exceeds $120,000 in a year, which revocation is effective as of the first day after the end of the six-month period in which the excess occurs.

  • Marginal note:Revocation — other

    (4) The Minister may revoke an authorization if

    • (a) the brewer requests in writing the Minister to do so;

    • (b) the brewer fails to comply with the Act; or

    • (c) the Minister considers that the authorization is no longer required.

  • Marginal note:Notice of revocation

    (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the brewer and shall specify in the notice the month for which the revocation becomes effective.

  • 2010, c. 25, s. 105

Marginal note:Time for making return — general

  •  (1) Every return with respect to quantities, required to be made by this Act, shall be made to the collector on or before the tenth working day of each month for the month last preceding that day.

  • Marginal note:Time for making return — semi-annual

    (2) Despite subsection (1), if a licensed brewer is authorized by the Minister to make a return for a six-month period under subsection 36.1(2), the return shall be made to the collector on or before the tenth working day of the month following the end of the six-month period.

  • R.S., 1985, c. E-14, s. 37
  • R.S., 1985, c. 12 (4th Supp.), s. 57
  • 2010, c. 25, s. 106

Marginal note:How attested

  •  (1) Every account or return rendered as provided under this Act shall be made and signed by the person carrying on the business to which it relates, or his agent, and shall also be signed by the foreman, clerk, chief workman or other person employed on the premises where the business is carried on who has personal knowledge of the matters dealt with.

  • Marginal note:Further attestation

    (2) The collector or any superior officer may, at any time after the making of the account or return referred to in subsection (1), require any other person employed on the premises who, in his opinion, is best acquainted with the quantity of material used and goods produced, subject to excise, to testify on oath before him respecting the correctness of the account or return.

  • R.S., c. E-12, s. 38

Marginal note:Certification

 Every person who signs an account or statement that is rendered as required under this Act shall certify on the face of that account or statement as follows:

I, blank line, certify that the several accounts included in this return are true according to their purport, and that I have personal knowledge of the matters set out therein.

  • R.S., 1985, c. E-14, s. 39
  • R.S., 1985, c. 12 (4th Supp.), s. 58

Marginal note:Officer may question

  •  (1) Any collector, officer or superior officer may, when an account or statement is made, or at any time thereafter, put to the person or persons making it such questions as the collector, officer or superior officer may deem necessary.

  • (2) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 59]

  • Marginal note:Officer may examine

    (3) The collector or officer may, when the account or statement is made, or at any time thereafter, examine under oath, with respect to the truth of the statement, any person or persons employed or who have, at any time, been employed on or about the premises subject to excise, to which the account relates, or any person doing business therewith, selling material thereto or buying goods therefrom, and also any common carrier, agent, clerk or other person who has been concerned in the removal of any of the goods or material to or from any premises subject to excise, or in taking or keeping an account of those removals, and may reject all such written statements as are shown by the evidence to be incorrect or unreliable, and that rejection shall render the person making the return liable to the same punishment as he would be liable to if no return had been made.

  • R.S., 1985, c. E-14, s. 40
  • R.S., 1985, c. 12 (4th Supp.), s. 59

Marginal note:Mode of giving notices and returns

  •  (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.

  • R.S., c. E-12, s. 41

Duties, how Ascertained and when Payable

Marginal note:Calculation of duty

  •  (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.

  • R.S., c. E-12, s. 42
  • 1976-77, c. 28, s. 49(F)
  • 1980-81-82-83, c. 68, s. 54

Marginal note:On what quantities duties to be levied

 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.

  • R.S., c. E-12, s. 43

Marginal note:Determination of alcohol, etc.

  •  (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.

  • R.S., 1985, c. E-14, s. 44
  • R.S., 1985, c. 7 (2nd Supp.), s. 61
  • 1999, c. 17, s. 144(E)
 
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