Suspension of paragraph (2)(e)	(1.1) The operation of paragraph (2)(e) is suspended during the period in which paragraph (2)(c) is in force.
1997, c. 36, s. 211; 1999, c. 17, s. 163	(2) Paragraphs 3(2)(a) to (c) of the Act are replaced by the following:
	(a) the carriage or transportation of intoxicating liquor into and through a province by the producer of the liquor or by a common carrier, if, during the time that the intoxicating liquor is being so carried or transported, its container is not opened or broken or any of the liquor drunk or used;
	(b) the importation of intoxicating liquor into a province by any person who is a licensed distiller or who is duly licensed by the Government of Canada to carry on the business or trade of a brewer if the liquor
	(i) is imported solely for the purpose of being used for blending with or flavouring the products of the business or trade of a distiller or brewer carried on by the person in the province, and
	(ii) is kept while in the province
	(A) in the case of spirits or wine, in accordance with the Excise Act, 2001 and the laws of the province, and
	(B) in the case of beer, by the person in a place or warehouse that conforms in all respects to the requirements of the law governing those places or warehouses;
	(c) the importation of bulk spirits into a province from a NAFTA country by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the United States Tariff, the Mexico Tariff or the Mexico- -United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(d) the importation of bulk spirits into a province from Chile by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the benefit of the Chile Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(e) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; or
	(f) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits
	(i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and
	(ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.
1997, c. 14, s. 81(2)	(3) Subsection 3(3) of the Act is repealed.
1992, c. 17	Special Economic Measures Act
	396. Subsection 9(1) of the Special Economic Measures Act is replaced by the following:
Peace officers for the purposes of this Act	9. (1) A person having the powers of an officer under the Customs Act, the Excise Act or the Excise Act, 2001 is deemed to be a peace officer for the purposes of this Act and sections 487 to 490, 491.l and 491.2 of the Criminal Code.
R.S., c. T-2	Tax Court of Canada Act
1990, c. 45, s. 55	397. Subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:
Definition of ``amount in dispute''	(2) For the purposes of this Act, the ``amount in dispute'' in an appeal means
	(a) in the case of an appeal under the Excise Act, 2001,
	(i) the amount of duty, refund or relief that is in issue in the appeal,
	(ii) any interest under that Act that is in issue in the appeal, and
	(iii) any amount of duty, refund or relief under that Act that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and
	(b) in the case of an appeal under Part IX of the Excise Tax Act,
	(i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,
	(ii) any interest or penalty under that Part that is in issue in the appeal, and
	(iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.
1996, c. 23, s. 188	398. (1) Subsection 12(1) of the Act is replaced by the following:
Jurisdiction	12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
1990, c. 45, s. 57(2); 1998, c. 19, s. 290	(2) Subsections 12(3) and (4) of the Act are replaced by the following:
Further jurisdiction	(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 204 or 205 of the Excise Act, 2001 or section 310 or 311 of the Excise Tax Act.
Extensions of time	(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
1990, c. 45, s. 58	399. Subsection 18.18(2) of the Act is replaced by the following:
Calculation of time limits	(2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:
	(a) the period beginning on December 21 in any year and ending on January 7 of the next year; and
	(b) the period during which proceedings are stayed in accordance with subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act.
2000, c. 30, s. 178	400. Subsection 18.29(3) of the Act is replaced by the following:
Extensions of time	(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 166.2 or 167 of the Income Tax Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
1998, c. 19, s. 296	401. Section 18.3001 of the Act is replaced by the following:
Application - Excise Act, 2001 and Excise Tax Act	18.3001 Subject to section 18.3002, this section and sections 18.3003 to 18.301 apply, with any modifications that the circumstances require, to an appeal under
	(a) the Excise Act, 2001 if
	(i) a person has so elected in the notice of appeal for an appeal under that Act or at any later time that may be provided in the rules of Court, and
	(ii) the amount in dispute does not exceed $25,000; and
	(b) Part IX of the Excise Tax Act if a person has so elected in the notice of appeal for an appeal under that Act or at any later time that may be provided in the rules of Court.
1990, c. 45, s. 61	402. Subsection 18.3002(3) of the Act is replaced by the following:
Costs	(3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where
	(a) in the case of an appeal under the Excise Act, 2001, the total of sales by the person for the prior calendar year did not exceed $1,000,000; and
	(b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
1990, c. 45, s. 61	403. Subsection 18.3007(1) of the Act is replaced by the following:
Costs	18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought the appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made, if
	(a) an order has been made under subsection 18.3002(1) in respect of the appeal;
	(b) the appeal is not an appeal referred to in subsection 18.3002(3); and
	(c) in the case of an appeal
	(i) under the Excise Act, 2001, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of sales by the person for the prior calendar year did not exceed $6,000,000, or
	(ii) under Part IX of the Excise Tax Act, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $6,000,000.
1990, c. 45, s. 61	404. Paragraphs 18.3008(a) and (b) of the Act are replaced by the following:
	(a) in the case of an appeal under the Excise Act, 2001, the amount in dispute does not exceed $25,000 and the aggregate of sales by the person for the prior calendar year did not exceed $1,000,000; and
	(b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
1998, c. 19, s. 298	405. Subsection 18.3009(1) of the Act is replaced by the following:
Costs - appeal under Excise Act, 2001 or Excise Tax Act	18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid by that person under paragraph 18.15(3)(b). The Court may, in accordance with the rules of Court, award costs to that person if the judgement reduces the amount in dispute by more than one half and
	(a) in the case of an appeal under the Excise Act, 2001
	(i) the amount in dispute does not exceed $25,000, and
	(ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; and
	(b) in the case of an appeal under Part IX of the Excise Tax Act,
	(i) the amount in dispute does not exceed $7,000, and
	(ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
1990, c. 45, s. 62	406. Subsection 18.31(2) of the Act is replaced by the following:
Determination of a question	(2) If it is agreed under section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
1990, c. 45, s. 63	407. Subsection 18.32(2) of the Act is replaced by the following:
Provisions applicable to determination of a question	(2) If an application has been made under section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.