(a) as of that day, the tax is relieved;
	(b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;
	(c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;
	(d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day
	(i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or
	(ii) in any other case, by the person having possession of it immediately before that day; and
	(e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though
	(i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and
	(ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships' stores in accordance with the Ships' Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
Transitional treatment of packaged wine in inventory of small manufacturers	309. (1) If tax under Part IV of the Excise Tax Act is not payable in respect of packaged wine because it was produced by a person who is exempt from payment of excise tax under the Small Manufacturers or Producers Exemption Regulations, subsection 135(1) does not apply to the wine if it was packaged before the implementation date.
Determination of sales for transitional purposes	(2) For the period beginning on the implementation date and ending on the day that is one year after that day, the words ``products subject to duty under subsection (1), or would have been so subject to duty in the absence of this subsection,'' in paragraph 135(2)(b) shall be read as ``goods referred to in paragraph 2(1)(a) of the Small Manufacturers or Producers Exemption Regulations''.
Application of Act to tax-paid packaged wine	310. (1) If packaged wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the excise warehouse of an excise warehouse licensee on or before the end of six months after that day, this Act applies in respect of the wine as though it were produced and packaged in Canada by the licensee and the licensee were permitted under this Act to produce and package it on the day it is entered into the warehouse.
Refund of excise tax paid on packaged wine	(2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the warehouse has been paid, the licensee may apply to the Minister for a refund of the tax.
Limitation	(3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Application of Act to tax-paid bulk wine	311. (1) If bulk wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the specified premises of a licensed user on that day, this Act applies in respect of the wine as though it were produced in Canada on that day by the user and the user were permitted to produce the wine.
Refund of excise tax paid on bulk wine	(2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the specified premises of a licensed user has been paid, the user may apply to the Minister for a refund of the tax.
Limitation	(3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Definitions	312. (1) The definitions in this subsection apply in this section.
``bonded manufacturer' ' « fabricant entrepositaire »	``bonded manufacturer'' means a person who holds, before the implementation date, a licence under subsection 182(1) of the Excise Act.
``licensed pharmacist'' « pharmacien titulaire de licence »	``licensed pharmacist'' means a person who holds, before the implementation date, a licence under subsection 136(2) of the Excise Act.
Application of Act to spirits in possession of bonded manufacturer or licensed pharmacist	(2) If, on the implementation date, a bonded manufacturer or a licensed pharmacist possesses, in accordance with their licence, spirits that were produced before that day, the following rules apply:
	(a) as of that day, the Excise Act ceases to apply in respect of the spirits; and
	(b) this Act applies in respect of them as though
	(i) in the case of bulk spirits, the spirits were produced in Canada on that day by the manufacturer or the pharmacist and, if they are a licensed user, they were permitted to produce the spirits, or
	(ii) in the case of packaged spirits, the spirits were produced and packaged in Canada on that day by the manufacturer or the pharmacist and they were permitted to produce and package the spirits.
Refund of duty paid by bonded manufacturer or licensed pharmacist	(3) If, on the implementation date, a bonded manufacturer or licensed pharmacist possesses spirits on which duty at a rate determined by the application of subsection 1(2) or (3) of Part I of the schedule to the Excise Act was paid, the manufacturer or pharmacist may apply to the Minister for a refund of the duty.
Limitation	(4) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Application of Act to spirits to be used for scientific purposes	313. If a person described by any of paragraphs 135(2)(a) to (d) of the Excise Act possesses, on the implementation date, spirits in respect of which a drawback under subsection 135(2) of that Act is granted at any time, the following rules apply:
	(a) as of that day, the Excise Act ceases to apply in respect of the spirits;
	(b) this Act applies in respect of them as though
	(i) in the case of bulk spirits, the spirits were produced in Canada on that day by the person and, if the person is a registered user, the person were permitted to produce the spirits, or
	(ii) in the case of packaged spirits,
	(A) the spirits were produced and packaged in Canada on that day by the person,
	(B) the person were permitted to produce and package the spirits, and
	(C) if the person is a registered user, the spirits were, on that day, entered into an excise warehouse and then removed from the warehouse in accordance with subparagraph 147(1)(a)(iii); and
	(c) if the spirits are contained in a special container and the person is a registered user
	(i) the person shall, despite subsection 78(1), mark the container on that day, and
	(ii) the container is deemed to have been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(2)(a) on that day.
Application of Act to alcohol in bottle-your-o wn premises	314. The following rules apply to alcohol contained in a special container located on a person's bottle-your-own premises on the implementation date:
	(a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day;
	(b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and
	(c) in the case of wine,
	(i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and
	(ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.
Removal of alcohol from customs bonded warehouse	315. (1) If packaged alcohol is located in a customs bonded warehouse on the implementation date,
	(a) the alcohol shall be removed from the warehouse; and
	(b) any duty on the alcohol that is imposed under this Act or levied under section 21.2 of the Customs Tariff as a result of the operation of section 306 or 308 is payable on that day unless the alcohol is without delay entered into an excise warehouse.
Exception	(2) Subsection (1) does not apply if the alcohol in the customs bonded warehouse is to be
	(a) exported in accordance with this Act; or
	(b) delivered
	(i) to an accredited representative for their personal or official use,
	(ii) to a duty free shop for sale in accordance with the Customs Act,
	(iii) as ships' stores in accordance with the Ships' Stores Regulations, or
	(iv) to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service.
Transitional treatment of Canadian manufactured tobacco products	316. (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date:
	(a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day,
	(i) the tax is relieved,
	(ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and
	(iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day;
	(b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and
	(c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
Refund of duty paid	(2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty.
Limitation	(3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Transitional treatment of imported tobacco products	317. The following rules apply to an imported tobacco product:
	(a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,
	(i) the duty and tax are relieved, and
	(ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;
	(b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and
	(c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.
Transitional treatment of imported raw leaf tobacco	318. If, on the implementation date, a person possesses raw leaf tobacco that was imported before that day, this Act applies as though the person imported the tobacco on that day.
Removal of cigars from customs bonded warehouse	319. If cigars manufactured in Canada are located in a customs bonded warehouse on the implementation date, they shall be removed from the warehouse and entered into an excise warehouse on that day.
Removal of tobacco products from bonding warehouse of manufacturer	320. (1) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under subsection 196(1) of the Excise Act, the product shall be removed from the warehouse and entered into an excise warehouse on that day.
Removal of tobacco products from bonding warehouse of authorized distributor	(2) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under paragraph 50(1)(c) of the Excise Act, the product shall, on that day, be removed from the warehouse and
	(a) entered into the person's special excise warehouse, if the person is a special excise warehouse licensee and the product is one that the person is permitted under this Act to distribute; or
	(b) returned to the excise warehouse of the tobacco licensee who manufactured the product.