Bill C-47

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Bill C-47

Table of Contents

APPLICATION AND ADMINISTRATIVE MATTERS

Application to Her Majesty

Administration and Officers

LICENCES AND REGISTRATIONS

Excise Warehouses

Special Excise Warehouses

Duty Free Shops

Regulation of Tobacco

Duty on Tobacco

Excise Warehouses

Special Duties on Tobacco Products

Special Containers of Spirits

Special Containers of Wine

Packaged Alcohol

Denatured Alcohol and Specially Denatured Alcohol

Responsibility for Bulk Spirits

Responsibility for Bulk Wine

Imposition and Payment of Duty on Alcohol

Liability of Excise Warehouse Licensees and Licensed Users

Non-dutiable Uses and Removals of Alcohol

Determining Volume of Alcohol

Excise Warehouses

GENERAL PROVISIONS CONCERNING PAYABLE

Returns and Payment of Duty and Other Amounts

Objections to Assessment

Records and Information

Bankruptcies and Corporate Reorganizations

Offences and Punishment

Proceeds of Crime

Penalty Imposition

Search Warrants

Return or Disposal of Things Seized

Review of Imposed Penalty or Seizure

Third Party Claims

Evidence and Procedure

TRANSITIONAL PROVISIONS AND COORDINATING AMENDMENTS

Transitional Provisions

Consequential and Related Amendments

Coordinating Amendments

AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS

AMENDMENTS RELATED TO SHIPS' STORES

Ships' Stores Regulations

Ships' Stores Regulations

Ships Suppliers Drawback Regulations

COMING INTO FORCE

TABLE OF PROVISIONS