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| Authorization
of inquiry
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13. (1) The Minister may, for any purpose
related to the administration or enforcement
of this Act, authorize any person, whether or
not the person is an officer, to make any
inquiry that the Minister considers necessary
with reference to anything relating to the
administration or enforcement of this Act.
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| Appointment
of hearing
officer
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(2) If the Minister authorizes a person to
make an inquiry, the Minister shall without
delay apply to the Tax Court for an order
appointing a hearing officer before whom the
inquiry will be held.
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| Powers of
hearing
officer
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(3) For the purposes of an inquiry, a hearing
officer has all of the powers conferred on a
commissioner under sections 4 and 5 of the
Inquiries Act and that may be conferred on a
commissioner under section 11 of that Act.
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| When powers
to be
exercised
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(4) A hearing officer shall exercise the
powers conferred on a commissioner under
section 4 of the Inquiries Act in relation to any
person that the person authorized to make the
inquiry considers appropriate for the conduct
of the inquiry, but the hearing officer shall not
exercise the power to punish any person
unless, on application by the hearing officer,
a judge certifies that the power may be
exercised in the matter disclosed in the
application and the applicant has given to the
person in respect of whom the power is
proposed to be exercised 24 hours notice of the
hearing of the application, or any shorter
notice that the judge considers reasonable.
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| Rights of
witnesses
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(5) Any person who gives evidence in an
inquiry is entitled to be represented by counsel
and, on request made by the person to the
Minister, to receive a transcript of that
evidence.
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| Rights of
person
investigated
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(6) Any person whose affairs are
investigated in the course of an inquiry is
entitled to be present and to be represented by
counsel throughout the inquiry unless the
hearing officer, on application by the Minister
or a person giving evidence, orders otherwise
in relation to the whole or any part of the
inquiry, on the ground that the presence of the
person and their counsel, or either of them,
would be prejudicial to the effective conduct
of the inquiry.
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| Issuance
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14. (1) Subject to the regulations, on
application, the Minister may issue to a person
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(a) a spirits licence, authorizing the person
to produce or package spirits;
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(b) a wine licence, authorizing the person to
produce or package wine;
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(c) a user's licence, authorizing the person
to use bulk alcohol or non-duty-paid
packaged alcohol;
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(d) a tobacco licence, authorizing the
person to manufacture tobacco products; or
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(e) a tobacco dealer's licence, authorizing
the person to carry on the activity of a
tobacco dealer.
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| Deemed
packaging
excluded
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(2) A person is not entitled to a licence
under paragraph (1)(a) or (b) by reason only of
having been deemed to have packaged alcohol
under section 77 or 82.
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| Deemed
production
excluded
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(3) A person is not entitled to a licence
under paragraph (1)(a) by reason only of
having been deemed to have produced spirits
under subsection 131(2).
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| Ferment-on-p
remises
registration
|
15. Subject to the regulations, on
application, the Minister may issue a
ferment-on-premises registration to a person
authorizing the person to possess at their
ferment-on-premises facility bulk wine
produced at the premises by an individual and
owned by the individual.
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| User's
registration
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16. Subject to the regulations, on
application, the Minister may issue a user's
registration authorizing the use of
non-duty-paid packaged spirits by
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(a) a scientific and research laboratory in
receipt annually of aid from the
Government of Canada or a province, for
scientific purposes;
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(b) a university or other post-secondary
educational institution recognized by a
province, for scientific purposes;
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(c) a health care facility, for medicinal and
scientific purposes; or
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(d) a health institution in receipt annually of
aid from the Government of Canada or a
province, for medicinal and scientific
purposes.
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| Alcohol
registration
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17. Subject to the regulations, on
application, the Minister may issue an alcohol
registration to a person authorizing the person
to store or transport bulk alcohol or specially
denatured alcohol.
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| SDA
registration
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18. (1) Subject to the regulations, on
application, the Minister may issue a specially
denatured alcohol registration to a person
authorizing the person to possess and use
specially denatured alcohol.
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| Restrictions
on grades of
SDA
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(2) The Minister may impose restrictions on
the use of particular grades of specially
denatured alcohol.
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| Issuance of
licence
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19. (1) Subject to the regulations, on
application, the Minister may issue an excise
warehouse licence to a person who is not a
retailer of alcohol authorizing the person to
possess in their excise warehouse
non-duty-paid packaged alcohol or a tobacco
product that is not stamped.
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| Eligible
retailers of
alcohol
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(2) Even if they are retailers of alcohol, the
following persons may be issued an excise
warehouse licence under subsection (1):
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(b) a liquor authority; and
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(c) any person who supplies goods in
accordance with the Ships' Stores
Regulations.
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| Issuance of
licence
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20. (1) Subject to the regulations, on
application, the Minister may issue a special
excise warehouse licence to a person who is
authorized by a tobacco licensee to be the only
person, other than the licensee, who is entitled
to distribute to an accredited representative a
tobacco product manufactured by the
licensee.
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| Single licence
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(2) The Minister shall not issue to the same
person more than one special excise
warehouse licence.
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| Licence
limited to one
premises
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(3) The Minister shall not specify more than
one premises of a special excise warehouse
licensee as a special excise warehouse.
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| Return of
tobacco
products
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21. (1) If a person ceases to be authorized by
a tobacco licensee to distribute to an
accredited representative a tobacco product
manufactured by the tobacco licensee,
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(a) the person shall immediately return the
tobacco product of that licensee that is
stored in the person's special excise
warehouse to the excise warehouse of the
tobacco licensee; and
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(b) the tobacco licensee shall immediately
notify the Minister in writing that the person
has ceased to be so authorized.
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| Cancellation
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(2) The Minister shall cancel the special
excise warehouse licence of the person if the
person is no longer authorized by any tobacco
licensee to distribute to an accredited
representative a tobacco product.
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| Issuance of
licence
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22. Subject to the regulations, the Minister
may, on application, issue to a person who is
licensed under the Customs Act to operate a
duty free shop a licence authorizing the person
to possess and sell imported manufactured
tobacco that is subject to a special duty under
section 53.
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| Refusal to
issue licence
or registration
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23. (1) The Minister may, for any reason the
Minister considers sufficient in the public
interest, refuse to issue a licence or
registration.
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| Amendment
or renewal
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(2) Subject to the regulations, the Minister
may amend, suspend, renew, cancel or
reinstate any licence or registration.
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| Conditions
imposed by
Minister
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(3) On issuing a licence or registration, or at
any later time, the Minister
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(a) may, subject to the regulations, specify
the activities that may be carried on under
the licence or registration and the premises
where those activities may be carried on;
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(b) shall, in the case of a spirits licence or a
tobacco licence, require security in a form
satisfactory to the Minister and in an
amount determined in accordance with the
regulations; and
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(c) may impose any other conditions that
the Minister considers appropriate with
respect to the carrying on of activities under
the licence or registration.
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| Compliance
with Act
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24. A licensee or registrant shall not carry
on any activity under their licence or
registration otherwise than in accordance with
this Act.
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| Manufacturin
g tobacco
product
without a
licence
prohibited
|
25. (1) No person shall, other than in
accordance with a tobacco licence issued to
the person, manufacture a tobacco product.
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| Deemed
manufacturer
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(2) A person who, whether for
consideration or otherwise, provides or offers
to provide in their place of business equipment
for use in that place by another person in the
manufacture of a tobacco product is deemed to
be manufacturing the tobacco product and the
other person is deemed not to be
manufacturing the tobacco product.
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| Exception -
manufacturin
g for personal
use
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(3) An individual who is not a tobacco
licensee may manufacture a tobacco product
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(a) from packaged raw leaf tobacco or
manufactured tobacco on which the duty
has been paid, if the product is for their
personal use; or
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(b) from raw leaf tobacco grown on land on
which the individual resides, if
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(i) the product is for their personal use or
that of the members of their family who
reside with the individual and who are 18
years of age or older, and
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(ii) the quantity of product manufactured
in any year does not exceed 15 kg for the
individual and each member of the
individual's family who resides with the
individual and who is 18 years of age or
older.
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| Tobacco
dealer
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26. No person shall carry on the activity of
a tobacco dealer except in accordance with a
tobacco dealer's licence issued to the person.
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| Unlawful
packaging or
stamping
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27. No person shall package or stamp any
raw leaf tobacco or tobacco product unless the
person
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(a) is a tobacco licensee; or
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(b) is the importer or owner of the tobacco
or product and it has been placed in a
sufferance warehouse for the purpose of
being stamped.
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| Unlawful
removal
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28. (1) Except as permitted under section
40, no person shall remove raw leaf tobacco or
a tobacco product from the premises of a
tobacco licensee unless the tobacco or product
is packaged and
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(a) if the product is intended for the
duty-paid market, it is stamped; or
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(b) if the product is not intended for the
duty-paid market, all tobacco markings that
are required under this Act to be printed on
or affixed to its container are so printed or
affixed.
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| Exception
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(2) Subsection (1) does not apply to a
tobacco licensee who removes from their
premises
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(a) raw leaf tobacco for return to a tobacco
grower, for delivery to another tobacco
licensee or for export; or
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(b) partially manufactured tobacco for
delivery to another tobacco licensee or for
export.
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| Prohibition -
certain
tobacco
products for
sale, etc.
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29. No person shall purchase or receive for
sale a tobacco product
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(a) from a manufacturer who the person
knows, or ought to know, is not a tobacco
licensee;
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(b) that is required under this Act to be
packaged and stamped unless it is so
packaged and stamped; or
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(c) that the person knows, or ought to know,
is fraudulently stamped.
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| Selling, etc.,
unstamped
raw leaf
tobacco
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30. (1) No person shall dispose of, sell, offer
for sale, purchase or have in their possession
raw leaf tobacco unless the tobacco is
packaged and stamped.
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| Exception
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(2) Subsection (1) does not apply to
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(a) a person who is a tobacco licensee;
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(b) the possession of raw leaf tobacco
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(i) in a customs bonded warehouse or a
sufferance warehouse by the licensee of
that warehouse, or
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(ii) by a body established under
provincial law for the marketing of raw
leaf tobacco grown in the province; or
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(c) the sale, offer for sale or purchase of raw
leaf tobacco by a licensed tobacco dealer.
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| Exceptions to
sections 26
and 30
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31. A tobacco grower does not contravene
section 26 or 30 by reason only that the grower
deals in or has in their possession raw leaf
tobacco
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(a) grown by the grower on their property
for sale to a tobacco licensee or a licensed
tobacco dealer or for other disposition to a
tobacco licensee, if the tobacco is either on
the grower's property or is being
transported by the grower
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(i) in connection with the curing of the
tobacco,
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(ii) for delivery to or return from a
tobacco licensee, or
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(iii) for delivery to or return from a body
established under provincial law for the
marketing of raw leaf tobacco grown in
the province;
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(b) grown by any other person, if the grower
operates a tobacco drying kiln on the
grower's property and the grower's
possession is solely for the purpose of
curing the tobacco and returning it to the
other person immediately after completion
of the curing process or exporting it in
accordance with paragraph (c); or
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(c) that is to be exported, if the grower has
the written approval of the Minister and
complies with any conditions that the
Minister considers appropriate.
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| Unlawful
possession or
sale of
tobacco
products
|
32. (1) No person shall sell, offer for sale or
have in their possession a tobacco product
unless it is stamped.
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| Exceptions -
possession
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(2) Subsection (1) does not apply to the
possession of a tobacco product by
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(a) a tobacco licensee at the place of
manufacture of the product or at the excise
warehouse of the licensee;
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