1993, c. 25, s. 55(4)	(7) Subsections 23(9.2) and (9.3) of the Act are repealed.
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:
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,
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 Sections 23.1 to 23.3 of the Act are repealed.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:
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.
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 Parts IV and V of the Act are repealed.
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 Subsection 50(9) of the Act is repealed.
1990, c. 45, s. 8(1)	373. Subsection 56(3) of the Act is replaced by the following:
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.
R.S., c. 12 (4th Supp.), s. 22(1)	374. Subsection 64(1) of the Act is replaced by the following:
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.
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:
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:
Taxes on goods imported by Crown	67. The tax imposed under Part III is applicable
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.
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:
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.
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:
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.
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.
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.
1991, c. 42, s. 3	380. The portion of subsection 68.19(1) of the Act before paragraph (a) is replaced by the following:
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
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:
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
1995, c. 41, s. 114	(2) Subsection 70(2.1) of the Act is replaced by the following:
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.
1993, c. 25, s. 62(2)	(3) Subsection 70(5) of the Act is repealed.
2001, c. 16, s. 32(1)	382. (1) Subsections 78(1) and (2) of the Act are replaced by the following:
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.
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.
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.
R.S., c. 12 (4th Supp.), s. 32(1)	383. Subsection 79(1.1) of the Act is replaced by the following:
Minimum penalty and interest	(1.1) No penalty or interest is payable under subsection (1) if the person liable to pay the tax pays all amounts of tax payable by them under Part III and, at the time of the payment, the total penalty and interest payable in respect of those amounts of tax is less than ten dollars.
R.S., c. 12 (4th Supp.), s. 33(1)	384. (1) Clause 79.1(1)(a)(i)(A) of the Act is replaced by the following:
	(A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that month, and
R.S., c. 12 (4th Supp.), s. 33(1)	(2) Clause 79.1(1)(a)(ii)(A) of the Act is replaced by the following:
	(A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that accounting period, and
R.S., c. 12 (4th Supp.), s. 33(1)	(3) Clause 79.1(1)(a)(iii)(A) of the Act is replaced by the following:
	(A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that period, and
R.S., c. 12 (4th Supp.), s. 33(1); 1999, c. 31, par. 247(b)(F)	(4) Subparagraphs 79.1(1)(b)(i) and (ii) of the Act are replaced by the following:
	(i) the aggregate amount of tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time exceeded twelve million dollars, or
	(ii) the person
	(A) was, at any time in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time, a member of a group of associated corporations (within the meaning of section 256 of the Income Tax Act) and the aggregate amount of tax payable under Part III, other than tax payable in accordance with the Customs Act, by the group in that year exceeded twelve million dollars, and
	(B) is not, at that time, authorized to make a return in accordance with a regulation made under paragraph 78(3)(b) or (c).
R.S., c. 12 (4th Supp.), s. 33(1)	(5) Subsection 79.1(6) of the Act is replaced by the following:
Minimum penalty and interest	(6) No penalty or interest is payable under subsection (4) or (5) if the large taxpayer or other person liable to pay the instalment pays all amounts of tax payable by the taxpayer or other person under Part III and, at the time of the payment, the total penalty and interest payable in respect of the instalment is less than five dollars and in respect of those amounts of tax is less than ten dollars.
1990, c. 45, s. 11(1)	385. Subsection 80(1) of the Act is replaced by the following:
Report by licence holders	80. (1) Every person holding a licence in respect of Part III shall submit to the Minister each year, within six months after the end of that person's fiscal year, a report in the prescribed form containing details of that person's sales, taxes paid under this Act and deductions under subsection 69(2) in the fiscal year and any other prescribed information.
2001, c. 16, s. 39(1)	386. Subsection 100(5) of the Act is repealed.
1990, c. 45, s. 12(1)	387. The definition ``excisable goods'' in subsection 123(1) of the Act is replaced by the following:
``excisable goods'' « produit soumis à l'accise »	``excisable goods'' means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine and tobacco products (within the meaning assigned by section 2 of the Excise Act, 2001);
1996, c. 23, s. 170	388. Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:
	(iii) all amounts required under this Act (other than this Part), the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Income Tax Act, sections 21 and 33 of the Canada Pension Plan and section 82 and Part VII of the Employment Insurance Act to be remitted or paid before that time by the registrant have been remitted or paid, and
1993, c. 27, s. 107(1); 1997, c. 10, s. 58(1)	389. Paragraph 252(1)(b) of the Act is repealed.
1994, c. 29, s. 14(1); 1997, c. 26, s. 74(1); 2001, c. 16, ss. 40(1), (2), 41(1)	390. Schedule II to the Act is repealed.
1990, c. 45, s. 18	391. Section 3 of Part V of Schedule VI to the Act is replaced by the following:
	3. A supply of an excisable good if the recipient exports the good without the payment of duty in accordance with the Excise Act or the Excise Act, 2001.
2001, c. 16, s. 42(1)	392. Section 1.1 of Schedule VII to the Act is replaced by the following:
	1.1 For the purposes of section 1, ``duty'' does not include a special duty imposed under section 54 of the Excise Act, 2001.
R.S., c. E-18	Export Act
R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 5)	393. Paragraph 6(1)(a) of the Export Act is replaced by the following:
	(a) no intoxicating liquor held in accordance with the Customs Act, the Excise Act or the Excise Act, 2001 shall be released or removed from any warehouse or other building or place in which the liquor is stored in any case in which the liquor proposed to be removed is destined for delivery in any country into which the importation of the liquor is prohibited by law;
R.S., c. I-3	Importation of Intoxicating Liquors Act
	394. Section 2 of the Importation of Intoxicating Liquors Act is amended by adding the following in alphabetical order:
``beer'' « bière »	``beer'' has the same meaning as in section 4 of the Excise Act;
``bulk'' « en vrac »	``bulk'' has the same meaning as in section 2 of the Excise Act, 2001;
``denature'' « dénaturatio n »	``denature'' has the same meaning as in section 2 of the Excise Act, 2001;
``excise warehouse'' « entrepôt d'accise »	``excise warehouse'' has the same meaning as in section 2 of the Excise Act, 2001;
``licensed distiller'' « distillateur agréé »	``licensed distiller'' means a person who holds a spirits licence under section 14 of the Excise Act, 2001;
``packaged'' « emballé »	``packaged'' 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;
``wine'' « vin »	``wine'' has the same meaning as in section 2 of the Excise Act, 2001.
1993, c. 44, s. 160(1)	395. (1) Subsection 3(1.1) of the Act is replaced by the following: