Bill C-232
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- BILL C-232 BILL C-232
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Act, 2001 (spirits)
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FIRST READING, February 25, 2016
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Mr. Lobb |
SUMMARY
This enactment amends the Excise Act, 2001 to provide that, in the case of certain spirits, different rates of duty are imposed based on the quantity produced.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 42nd Parliament, 64-65 Elizabeth II, 2015-2016 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-232 |
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An Act to amend the Excise Act, 2001 (spirits) |
2002, c. 22
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 Section 122 of the Excise Act, 2001 is amended by adding the following after subsection (1):
Reduced rates
Start of inserted block(1.1) With respect to the first 100,000 litres of spirits produced in Canada in a fiscal year by a spirits licensee, duty is imposed at the rate set out in section 1.1 of Schedule 4.
End of inserted block2 Section 1 of Schedule 4 to the Act is replaced by the following:
1 Spirits: $ Insertion start 11.00 Insertion end per litre of absolute ethyl alcohol contained in the spirits.
1.1 Spirits: $6.00 per litre of absolute ethyl alcohol contained in the spirits.
End of inserted block|
Published under authority of the Speaker of the House of Commons
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