|
|
|
|
| Responsibility
|
113. Subject to sections 114 to 116, 120 and
121, the person who is responsible for bulk
wine at any time is
|
|
|
|
(a) the wine licensee or licensed user who
owns the wine at that time;
|
|
|
|
(b) if the wine is not owned at that time by
a wine licensee or licensed user, the wine
licensee or licensed user who last owned it;
or
|
|
|
|
(c) if the wine was never owned by a wine
licensee or licensed user, the wine licensee
who imported or produced it or the licensed
user who imported it.
|
|
| Return of
wine
purchased
from
unlicensed
person
|
114. (1) This section applies if a wine
licensee or licensed user (in this section
referred to as the ``purchaser'') purchases bulk
wine from a person who is not a wine licensee
or licensed user (in this section referred to as
the ``unlicensed person''), and, within 30 days
after the purchaser receives the wine,
|
|
|
|
(a) the purchaser returns the wine to the
wine licensee who was responsible for it
immediately before it was purchased by the
purchaser (in this section referred to as the
``previously responsible licensee'') or to the
wine licensee who supplied it (in this
section referred to as the ``supplier''); and
|
|
|
|
(b) the ownership of the wine reverts to the
unlicensed person.
|
|
| Determination
of person
responsible
for returned
wine
|
(2) At the later of the time at which the
previously responsible licensee or supplier
receives the wine and the time at which the
ownership of the wine reverts to the
unlicensed person,
|
|
|
|
(a) the previously responsible licensee
becomes again responsible for the wine;
and
|
|
|
|
(b) the purchaser of the wine ceases to be
responsible for it.
|
|
| Exception -
provincial
ownership
|
115. If, at any time, the government of a
province or a liquor authority that is a wine
licensee or a licensed user owns bulk wine for
a purpose not related to its licence, section 113
applies as though that ownership by the
government or the liquor authority did not
exist at that time.
|
|
| Wine
imported by
licensed user
|
116. A licensed user who imports bulk wine
is responsible for it.
|
|
| Blended
wine - joint
and several or
solidary
responsibility
|
117. (1) If bulk wine is blended with other
bulk wine, or if bulk wine is blended with bulk
spirits and the resulting product is wine, every
person who is a person responsible for any of
the wine or who is a licensed user responsible
for any of the bulk spirits is jointly and
severally or solidarily responsible for the
resulting blended wine.
|
|
| Responsibility
for spirits
ceases
|
(2) The spirits licensee or licensed user who
was responsible for the bulk spirits before they
were blended with bulk wine as described in
subsection (1) ceases to be responsible for the
spirits as of the time of blending.
|
|
| Person not
responsible
|
118. A person who is responsible for bulk
wine ceases to be responsible for it if it is
|
|
|
|
(a) taken for use and the duty on it is paid;
|
|
|
|
(b) taken for use in an approved
formulation;
|
|
|
|
(c) taken for use for a purpose described in
section 145 or subsection 146(1);
|
|
|
|
(d) exported in accordance with this Act; or
|
|
|
|
(e) lost, if the loss is recorded in a manner
authorized by the Minister.
|
|
| Notification
of change of
ownership
|
119. If a wine licensee or licensed user (in
this section referred to as the ``purchaser'')
purchases bulk wine from a person who is not
a wine licensee or licensed user, the purchaser
shall, except in respect of bulk wine that is to
be imported,
|
|
|
|
(a) at the time of the purchase, obtain from
the vendor the name and address of the wine
licensee who is responsible for the wine
immediately before it is sold to the
purchaser; and
|
|
|
|
(b) without delay, notify in writing that
licensee of the purchase.
|
|
| Removal of
special
container
|
120. If an unmarked special container of
wine is removed by a wine licensee from their
excise warehouse in accordance with section
156, the licensee is responsible for the wine
unless the wine is owned by another wine
licensee or a licensed user, in which case the
other wine licensee or the licensed user is
responsible for it.
|
|
| Removal of
wine
|
121. If wine is removed by a wine licensee
from their excise warehouse in accordance
with section 157, the licensee is responsible
for the wine unless it is owned by another wine
licensee or a licensed user, in which case the
other wine licensee or the licensed user is
responsible for it.
|
|
|
|
|
|
| Imposition -
domestic
spirits
|
122. (1) Duty is imposed on spirits
produced in Canada at the rate set out in
section 1 of Schedule 4.
|
|
| Time of
imposition
|
(2) The duty is imposed at the time the
spirits are produced.
|
|
| Imposition -
low alcoholic
strength
spirits
|
123. If spirits do not contain more than 7%
of absolute ethyl alcohol by volume at the time
that they are packaged,
|
|
|
|
(a) the duty imposed on the spirits under
section 122 or levied under section 21.1 of
the Customs Tariff is relieved; and
|
|
|
|
(b) duty is imposed on the spirits at the rate
set out in section 2 of Schedule 4.
|
|
| Duty payable
when
packaged
|
124. (1) Subject to sections 126 and 127, the
duty imposed on spirits is payable at the time
the spirits are packaged unless, immediately
after packaging, they are entered into an
excise warehouse.
|
|
| Payable by
responsible
person
|
(2) Duty is payable by the person who is
responsible for the spirits immediately before
they are packaged.
|
|
| Spirits
licensee
ceases to be
liable for duty
|
(3) If an excise warehouse licensee
becomes liable under section 140 for duty on
the spirits, the person required under
subsection (2) to pay the duty ceases to be
liable to pay it.
|
|
| Duty payable
when
removed from
warehouse
|
125. If packaged spirits are removed from
an excise warehouse for entry into the
duty-paid market, duty is payable on the
spirits at the time of their removal and is
payable by the excise warehouse licensee of
the warehouse.
|
|
| Duty payable
on bulk spirits
taken for use
|
126. Subject to sections 144 to 146, if bulk
spirits are taken for use, duty is payable at the
time the spirits are taken for use by the person
who is responsible for the spirits at that time.
|
|
| Duty payable
on
unaccounted
bulk spirits
|
127. (1) Duty is payable by the person who
is responsible for bulk spirits on any portion of
the spirits that cannot be accounted for by the
person as being in the possession of a spirits
licensee, a licensed user or an alcohol
registrant.
|
|
| When duty
payable
|
(2) The duty is payable at the time the spirits
cannot be accounted for.
|
|
| Exception
|
(3) Subsection (1) does not apply in
circumstances where the person is convicted
of an offence under section 218 or is liable to
pay a penalty under section 241.
|
|
| Duty payable
on packaged
spirits taken
for use
|
128. Subject to sections 144 to 146, if
non-duty-paid packaged spirits that are in the
possession of an excise warehouse licensee or
a licensed user are taken for use, duty is
payable at the time the spirits are taken for use
and is payable by the licensee or user.
|
|
| Duty payable
on
unaccounted
packaged
spirits
|
129. (1) Duty is payable on non-duty-paid
packaged spirits that have been received by an
excise warehouse licensee or a licensed user
but cannot be accounted for by the licensee or
user
|
|
|
|
(a) as being in the excise warehouse of the
licensee or the specified premises of the
user;
|
|
|
|
(b) as having been removed, used or
destroyed in accordance with this Act; or
|
|
|
|
(c) as having been lost in prescribed
circumstances, if the licensee or user fulfills
any prescribed conditions.
|
|
| When duty
payable
|
(2) Duty is payable by the licensee or user
at the time the spirits cannot be accounted for.
|
|
| Fortifying
wine
|
130. (1) A licensed user who is also a wine
licensee may use bulk spirits to fortify wine to
an alcoholic strength not in excess of 22.9%
absolute ethyl alcohol by volume.
|
|
| Duty relieved
on spirits
|
(2) The duty imposed under section 122 or
levied under section 21.1 of the Customs Tariff
on the spirits that were used to fortify the wine
is relieved.
|
|
| Blending wine
with spirits
|
131. (1) A licensed user who is also a spirits
licensee may blend bulk wine with spirits if
the resulting product is spirits.
|
|
| Blending
deemed to be
production of
spirits
|
(2) The resulting spirits are deemed to be
produced at the time of the blending and the
duty imposed under section 122 or levied
under section 21.1 of the Customs Tariff on the
spirits that were blended with the wine is
relieved.
|
|
| Duty
relieved -
DA and SDA
|
132. If a spirits licensee denatures bulk
spirits into denatured alcohol or specially
denatured alcohol, the duty imposed on the
spirits under section 122 or levied under
section 21.1 of the Customs Tariff is relieved.
|
|
| Imposition of
special duty
|
133. (1) In addition to the duty levied under
section 21.1 or 21.2 of the Customs Tariff, a
special duty is imposed on imported spirits
delivered to or imported by a licensed user at
the rate set out in Schedule 5.
|
|
| Bulk spirits
|
(2) If a spirits licensee imports bulk spirits
that are delivered to a licensed user, the special
duty is payable at the time the spirits are
delivered to the licensed user and is payable
|
|
|
|
(a) by the spirits licensee who is responsible
for the spirits at that time;
|
|
|
|
(b) if the licensed user is responsible for the
spirits at that time and there was a spirits
licensee who was responsible immediately
before that time, by that spirits licensee; or
|
|
|
|
(c) if the licensed user is responsible for the
spirits at that time and there was not a spirits
licensee who was responsible immediately
before that time, by the spirits licensee who
delivered the spirits.
|
|
| Packaged
spirits
|
(3) If imported packaged spirits or imported
spirits that have been packaged in Canada are
removed from an excise warehouse for
delivery to a licensed user, the special duty is
payable by the excise warehouse licensee at
the time the spirits are removed from the
excise warehouse.
|
|
| Spirits
imported by
licensed user
|
(4) If bulk or packaged spirits are imported
by a licensed user, the special duty
|
|
|
|
(a) is payable by the licensed user at the
time the spirits are imported; and
|
|
|
|
(b) shall be paid and collected under the
Customs Act, and interest and penalties
shall be imposed, calculated, paid and
collected under that Act, as if the duty were
a duty levied on the spirits under section 20
of the Customs Tariff, and, for those
purposes, the Customs Act applies with any
modifications that the circumstances
require.
|
|
| Imposition -
bulk wine
taken for use
|
134. (1) Duty is imposed on bulk wine that
is taken for use at the rates set out in Schedule
6.
|
|
| Payable by
responsible
person
|
(2) Subject to sections 144 to 146, the duty
is payable at the time the wine is taken for use
and is payable by the person who is
responsible for the wine at that time.
|
|
| Wine
produced for
personal use
|
(3) Subsection (1) does not apply to wine
produced by an individual for their personal
use and that is consumed in the course of that
use.
|
|
| Imposition -
wine
packaged in
Canada
|
135. (1) Duty is imposed on wine that is
packaged in Canada at the rates set out in
Schedule 6.
|
|
| Wine
produced for
personal use
and by small
producers
|
(2) Subsection (1) does not apply to wine
that is
|
|
|
|
(a) produced and packaged by an individual
for their personal use; or
|
|
|
|
(b) produced by a wine licensee and
packaged by the licensee during a fiscal
month of the licensee if the sales by the
licensee of products subject to duty under
subsection (1), or that would have been so
subject to duty in the absence of this
subsection, in the 12 fiscal months
preceding that fiscal month did not exceed
$50,000.
|
|
| Time of
imposition
|
(3) The duty is imposed at the time the wine
is packaged. It is also payable at that time
unless the wine is entered into an excise
warehouse immediately after packaging.
|
|
| Payable by
responsible
person
|
(4) The duty is payable by the person who
is responsible for the wine immediately before
it is packaged.
|
|
| Wine licensee
ceases to be
liable for duty
|
(5) If an excise warehouse licensee
becomes liable under section 140 for duty on
the wine, the person required under subsection
(4) to pay the duty ceases to be liable to pay it.
|
|
| Duty payable
on removal
from
warehouse
|
136. If packaged wine is removed from an
excise warehouse for entry into the duty-paid
market, duty is payable on the wine at the time
of its removal and is payable by the excise
warehouse licensee.
|
|
| Duty payable
on packaged
wine taken for
use
|
137. Subject to sections 144 to 146, if
non-duty-paid packaged wine that is in the
possession of an excise warehouse licensee or
a licensed user is taken for use, duty is payable
on the wine at the time it is taken for use and
is payable by the licensee or user.
|
|
| Duty payable
on
unaccounted
packaged
wine
|
138. (1) Duty is payable on non-duty-paid
packaged wine that has been received by an
excise warehouse licensee or a licensed user
but that cannot be accounted for by the
licensee or user
|
|
|
|
(a) as being in the excise warehouse of the
licensee or the specified premises of the
user;
|
|
|
|
(b) as having been removed, used or
destroyed in accordance with this Act; or
|
|
|
|
(c) as having been lost in prescribed
circumstances, if the licensee or user fulfills
any prescribed conditions.
|
|
| When duty
payable
|
(2) Duty is payable by the licensee or user
at the time the wine cannot be accounted for.
|
|
| Duty on wine
in marked
special
container
relieved
|
139. (1) Duty imposed under subsection
135(1) is relieved on wine that is contained in
a marked special container of wine from
which the marking has been removed in
accordance with section 156.
|
|
| Duty on
returned wine
relieved
|
(2) Duty imposed under subsection 135(1)
or levied under subsection 21.2(2) of the
Customs Tariff is relieved on wine that is
returned to the bulk wine inventory of a wine
licensee in accordance with section 157.
|
|