Bill C-47
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
TABLE OF PROVISIONS |
| AN ACT RESPECTING THE TAXATION OF SPIRITS, WINE
AND TOBACCO AND THE TREATMENT OF SHIPS' STORES
|
SHORT TITLE |
| 1. Short title
|
INTERPRETATION |
| 2. Definitions
|
| 3. References to other enactments
|
| 4. Meaning of ``administration or enforcement of this Act''
|
| 5. Constructive possession
|
| 6. Arm's length
|
PART 1 |
APPLICATION AND ADMINISTRATIVE MATTERS |
Application to Her Majesty |
| 7. Act binding on Her Majesty
|
Administration and Officers |
| 8. Minister's duty
|
| 9. Officers and employees
|
| 10. Designation of police forces
|
| 11. Designation of analysts
|
| 12. Administration of oaths
|
Inquiries |
| 13. Authorization of inquiry
|
PART 2 |
LICENCES AND REGISTRATIONS |
Licences |
| 14. Issuance
|
Registrations |
| 15. Ferment-on-premises registration
|
| 16. User's registration
|
| 17. Alcohol registration
|
| 18. SDA registration
|
Excise Warehouses |
| 19. Issuance of licence
|
Special Excise Warehouses |
| 20. Issuance of licence
|
| 21. Return of tobacco products
|
Duty Free Shops |
| 22. Issuance of licence
|
General |
| 23. Refusal to issue licence or registration
|
| 24. Compliance with Act
|
PART 3 |
TOBACCO |
Regulation of Tobacco |
| 25. Manufacturing tobacco product without a licence
prohibited
|
| 26. Tobacco dealer
|
| 27. Unlawful packaging or stamping
|
| 28. Unlawful removal
|
| 29. Prohibition - certain tobacco products for sale, etc.
|
| 30. Selling, etc., unstamped raw leaf tobacco
|
| 31. Exceptions to sections 26 and 30
|
| 32. Unlawful possession or sale of tobacco products
|
| 33. No sale or distribution except in original package
|
| 34. Packaging and stamping of tobacco
|
| 35. Packaging and stamping of imported tobacco
|
| 36. Absence of stamping - notice
|
| 37. Unstamped products to be warehoused
|
| 38. No warehousing of tobacco without markings
|
| 39. Non-compliant imports
|
| 40. Removal of raw leaf tobacco or waste tobacco
|
| 41. Re-working or destruction of tobacco
|
Duty on Tobacco |
| 42. Imposition
|
| 43. Additional duty on cigars
|
| 44. Application of Customs Act
|
| 45. Duty relieved
|
| 46. Duty relieved - raw leaf tobacco
|
| 47. Duty relieved - stamped tobacco imported by individual
|
| 48. Duty relieved - importation for destruction
|
Excise Warehouses |
| 49. Restriction - entering tobacco
|
| 50. Definitions
|
| 51. Removal of imported tobacco product
|
| 52. Restriction - special excise warehouse
|
Special Duties on Tobacco Products |
| 53. Special duty on imported manufactured tobacco delivered
to duty free shop
|
| 54. Meaning of ``traveller's tobacco''
|
| 55. Definition of ``tobacco product''
|
| 56. Imposition
|
| 57. Duty relieved - deliveries to a foreign duty free shop and
as foreign ships' stores
|
| 58. Duty relieved - prescribed tobacco product
|
PART 4 |
ALCOHOL |
General |
| 59. Application - Importation of Intoxicating Liquors Act
|
| 60. Prohibition - production and packaging of spirits
|
| 61. Prohibition - possession of still
|
| 62. Prohibition - production and packaging of wine
|
| 63. Prohibition - sale of wine produced for personal use
|
| 64. Wine produced by individual
|
| 65. Prohibition - ferment-on-premises facility
|
| 66. Application - in-transit and transhipped alcohol
|
| 67. Prohibition - sale of alcohol
|
| 68. Availability and sampling of imported DA and SDA
|
Bulk Alcohol |
| 69. Prohibition - ownership of bulk alcohol
|
| 70. Prohibition - possession
|
| 71. Prohibition - supply of spirits
|
| 72. Prohibition - supply of wine
|
| 73. Restriction - licensed user
|
| 74. Importation - bulk spirits
|
| 75. Importations involving a provincial authority
|
| 76. Unauthorized export
|
Special Containers of Spirits |
| 77. Marked container deemed packaged
|
| 78. Marking
|
| 79. Importation
|
| 80. Marking of imported container
|
| 81. Imported container to be warehoused
|
Special Containers of Wine |
| 82. Marked container deemed packaged
|
| 83. Marking
|
| 84. Importation
|
| 85. Marking of imported container
|
| 86. Imported container to be warehoused
|
Packaged Alcohol |
| 87. Information on container
|
| 88. Prohibition - possession
|
| 89. Storage
|
| 90. Restriction - licensed user
|
| 91. Restriction - registered user
|
| 92. Unauthorized removal - spirits
|
| 93. Unauthorized removal - wine
|
Denatured Alcohol and Specially Denatured Alcohol |
| 94. Prohibition - denaturing of spirits
|
| 95. Prohibition - sale as beverage
|
| 96. Prohibition - use of SDA
|
| 97. Prohibition - possession of SDA
|
| 98. Prohibition - supply of SDA
|
| 99. Prohibition - sale of SDA
|
| 100. Prohibition - importing of SDA
|
| 101. Spirits mistakenly imported as DA or SDA
|
| 102. Prohibition - exporting of SDA
|
| 103. Restriction on disposal
|
Responsibility for Bulk Spirits |
| 104. Responsibility
|
| 105. Return of spirits purchased from unlicensed person
|
| 106. Exception - provincial ownership
|
| 107. Spirits imported by licensed user
|
| 108. Blended spirits - joint and several or solidary
responsibility
|
| 109. Person not responsible
|
| 110. Notification of change of ownership
|
| 111. Removal of special container
|
| 112. Removal of spirits
|
Responsibility for Bulk Wine |
| 113. Responsibility
|
| 114. Return of wine purchased from unlicensed person
|
| 115. Exception - provincial ownership
|
| 116. Wine imported by licensed user
|
| 117. Blended wine - joint and several or solidary
responsibility
|
| 118. Person not responsible
|
| 119. Notification of change of ownership
|
| 120. Removal of special container
|
| 121. Removal of wine
|
Imposition and Payment of Duty on Alcohol |
| 122. Imposition - domestic spirits
|
| 123. Imposition - low alcoholic strength spirits
|
| 124. Duty payable when packaged
|
| 125. Duty payable when removed from warehouse
|
| 126. Duty payable on bulk spirits taken for use
|
| 127. Duty payable on unaccounted bulk spirits
|
| 128. Duty payable on packaged spirits taken for use
|
| 129. Duty payable on unaccounted packaged spirits
|
| 130. Fortifying wine
|
| 131. Blending wine with spirits
|
| 132. Duty relieved - DA and SDA
|
| 133. Imposition of special duty
|
| 134. Imposition - bulk wine taken for use
|
| 135. Imposition - wine packaged in Canada
|
| 136. Duty payable on removal from warehouse
|
| 137. Duty payable on packaged wine taken for use
|
| 138. Duty payable on unaccounted packaged wine
|
| 139. Duty on wine in marked special container relieved
|
Liability of Excise Warehouse Licensees and Licensed Users |
| 140. Non-duty-paid packaged alcohol
|
| 141. Imported packaged alcohol
|
| 142. Transfer between warehouse licensees
|
Non-dutiable Uses and Removals of Alcohol |
| 143. Approved formulations
|
| 144. Non-dutiable uses - approved formulations
|
| 145. Duty not payable - bulk alcohol
|
| 146. Duty not payable - vinegar
|
| 147. Duty not payable - packaged alcohol
|
Determining Volume of Alcohol |
| 148. Volume of alcohol
|
Excise Warehouses |
| 149. Restriction - entering into warehouse
|
| 150. Import by warehouse licensee
|
| 151. Restriction on removal
|
| 152. Return of duty-paid alcohol
|
| 153. Return of non-duty-paid alcohol
|
| 154. Supplying packaged alcohol to retail store
|
| 155. Exception for remote stores
|
| 156. Removal of special container
|
| 157. Removal of packaged wine from excise warehouse
|
| 158. Removal of packaged spirits from excise warehouse
|
PART 5 |
GENERAL PROVISIONS CONCERNING DUTY AND OTHER AMOUNTS PAYABLE |
Fiscal Month |
| 159. Determination of fiscal months
|
Returns and Payment of Duty and Other Amounts |
| 160. Filing by licensee
|
| 161. Filing by other persons
|
| 162. Set-off of refunds
|
| 163. Large payments
|
| 164. Authority for separate returns
|
| 165. Small amounts owing
|
| 166. Meaning of ``electronic filing''
|
| 167. Execution of returns, etc.
|
| 168. Extension of time
|
| 169. Demand for return
|
Interest |
| 170. Compound interest on amounts not paid when required
|
| 171. Compound interest on amounts owed by Her Majesty
|
| 172. Application of interest provisions if Act amended
|
| 173. Waiving or reducing interest
|
Refunds |
| 174. Statutory recovery rights
|
| 175. Applications for refunds
|
| 176. Payment if error
|
| 177. Restriction on refunds, etc.
|
| 178. Restriction re trustees
|
| 179. Overpayment of refunds, etc.
|
| 180. No refund on exported tobacco products or alcohol
|
| 181. Re-worked or destroyed tobacco products
|
| 182. Refund of tax to importer if foreign taxes paid
|
| 183. Refund of special duty to duty free shop licensee
|
| 184. Payment if bad debt
|
| 185. Refund - imported bulk spirits
|
| 186. Refund - alcohol returned to warehouse
|
| 187. Refund - alcohol in special container
|
Assessments |
| 188. Assessments
|
| 189. Assessment of refund
|
| 190. No assessment for penalty
|
| 191. Limitation period for assessments
|
| 192. Minister not bound
|
| 193. Notice of assessment
|
| 194. Assessment payable
|
Objections to Assessment |
| 195. Objection to assessment
|
| 196. Extension of time by Minister
|
Appeal |
| 197. Extension of time by Tax Court
|
| 198. Appeal to Tax Court
|
| 199. Extension of time to appeal
|
| 200. Limitation on appeals to the Tax Court
|
| 201. Institution of appeals
|
| 202. Notice to the Commissioner
|
| 203. Disposition of appeal
|
| 204. References to Tax Court
|
| 205. Reference of common questions to Tax Court
|
Records and Information |
| 206. Keeping records - general
|
| 207. Objection or appeal
|
| 208. Requirement to provide records or information
|
| 209. Compliance order
|
| 210. Meaning of ``foreign-based information or record''
|
| 211. Definitions applicable to confidentiality provisions
|
Bankruptcies and Corporate Reorganizations |
| 212. Definitions
|
| 213. Amalgamations
|
PART 6 |
ENFORCEMENT |
Offences and Punishment |
| 214. Unlawful production, sale, etc., of tobacco or alcohol
|
| 215. Punishment - section 30
|
| 216. Punishment - section 32
|
| 217. Punishment for certain alcohol offences
|
| 218. Punishment for more serious alcohol offences
|
| 219. Falsifying or destroying records
|
| 220. Obstruction of officer
|
| 221. Offence - confidential information
|
| 222. Other contraventions
|
| 223. Defence of due diligence
|
| 224. Compliance orders
|
| 225. No penalty unless imposed before laying of information
|
| 226. Officers of corporations, etc.
|
| 227. Offences by employees or agents
|
| 228. Power to decrease punishment
|
| 229. Information or complaint
|
Proceeds of Crime |
| 230. Property obtained from offences
|
| 231. Laundering proceeds of certain offences
|
| 232. Part XII.2 of Criminal Code applicable
|
Penalties |
| 233. Contravention of section 34 or 37
|
| 234. Contravention of section 38, 40, 41, 49, 61, 99, 149 or 151
|
| 235. Penalty for unauthorized export of raw leaf tobacco
|
| 236. Diversion of black stock tobacco
|
| 237. Diversion of non-duty-paid alcohol
|
| 238. Penalty in respect of unaccounted tobacco
|
| 239. Other diversions
|
| 240. Contravention of subsection 50(5)
|
| 241. Contravention of section 71
|
| 242. Contravention of section 72
|
| 243. Contravention of section 73, etc.
|
| 244. Spirits improperly used as DA or SDA
|
| 245. Contravention of section 78, 83 or 94
|
| 246. Contravention of section 81, 86, 92 or 93
|
| 247. Unauthorized possession, etc., of SDA
|
| 248. Unauthorized removal of marked special container
|
| 249. Contravention of section 154
|
| 250. Failure to comply
|
| 251. Failure to file return
|
| 252. Failure to provide information
|
| 253. False statements or omissions
|
Penalty Imposition |
| 254. Notice of imposed penalty
|
| 255. When penalty becomes payable
|
| 256. Interest on penalty during review period
|
| 257. Review of imposed penalty
|
Search Warrants |
| 258. Information for search warrant
|
| 259. Warrant not necessary in exigent circumstances
|
Inspections |
| 260. By whom
|
| 261. Custody of seized things
|
| 262. Copies of records
|
| 263. Officer must give notification of seizure
|
Return or Disposal of Things Seized |
| 264. Certain things not to be returned
|
| 265. Return if security provided
|
| 266. Dealing with things seized
|
Forfeitures |
| 267. Forfeiture from time of contravention
|
| 268. Thing no longer forfeit
|
| 269. Review of forfeiture
|
Review of Imposed Penalty or Seizure |
| 270. Penalty imposed or seizure made in error
|
| 271. Request for Minister's decision
|
| 272. Extension of time by Minister
|
| 273. Decision of the Minister
|
| 274. If no contravention occurred
|
| 275. If contravention occurred - penalty
|
| 276. Federal Court
|
| 277. Restoration of things seized pending appeal
|
Third Party Claims |
| 278. Third party may claim interest in seized or forfeited thing
|
| 279. Extension of time by Minister
|
| 280. Application to court
|
| 281. Order
|
| 282. Appeal
|
| 283. Delivery to applicant
|
Collection |
| 284. Debts to Her Majesty
|
| 285. Security
|
| 286. Collection restrictions
|
| 287. Authorization to proceed without delay
|
| 288. Certificates
|
| 289. Garnishment
|
| 290. Recovery by deduction or set-off
|
| 291. Acquisition of debtor's property
|
| 292. Money seized from debtor
|
| 293. Seizure - failure to pay duty, etc.
|
| 294. Person leaving Canada or defaulting
|
| 295. Liability of directors
|
| 296. Compliance by unincorporated bodies
|
| 297. Liability re transfers not at arm's length
|
Evidence and Procedure |
| 298. Venue
|
| 299. Service
|
| 300. Sending by mail
|
| 301. Proof of service by mail
|
| 302. Certificate of analysis
|
| 303. Certificate or report of analyst as proof
|
PART 7 |
REGULATIONS |
| 304. Regulations - Governor in Council
|
PART 8 |
TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS |
Transitional Provisions |
| 305. Meaning of ``implementation date''
|
| 306. Transitional treatment of duties on packaged spirits
|
| 307. Transitional treatment of duties on bulk spirits
|
| 308. Transitional treatment of excise taxes on wine
|
| 309. Transitional treatment of packaged wine in inventory of
small manufacturers
|
| 310. Application of Act to tax-paid packaged wine
|
| 311. Application of Act to tax-paid bulk wine
|
| 312. Definitions
|
| 313. Application of Act to spirits to be used for scientific
purposes
|
| 314. Application of Act to alcohol in bottle-your-own premises
|
| 315. Removal of alcohol from customs bonded warehouse
|
| 316. Transitional treatment of Canadian manufactured tobacco
products
|
| 317. Transitional treatment of imported tobacco products
|
| 318. Transitional treatment of imported raw leaf tobacco
|
| 319. Removal of cigars from customs bonded warehouse
|
| 320. Removal of tobacco products from bonding warehouse of
manufacturer
|
Consequential and Related Amendments |
| 321. Budget Implementation Act, 2000
|
| 322-323. Canada Customs and Revenue Agency Act
|
| 324-327. Criminal Code
|
| 328-344. Customs Act
|
| 345. Customs and Excise Offshore Application Act
|
| 346-362. Customs Tariff
|
| 363-365. Excise Act
|
| 366-392. Excise Tax Act
|
| 393. Export Act
|
| 394-395. Importation of Intoxicating Liquors Act
|
| 396. Special Economic Measures Act
|
| 397-407. Tax Court of Canada Act
|
Coordinating Amendments |
| 408. 2001, c. 25
|
| 409. Bill C-24
|
| 410. Bill C-30
|
| 411. Bill C-32
|
PART 9 |
AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS |
| 412. Customs Tariff
|
| 413-419. Excise Tax Act
|
| 420. Interest
|
| 421. Coming into force
|
PART 10 |
AMENDMENTS RELATED TO SHIPS' STORES |
| 422. Customs Act
|
| 423. Customs Tariff
|
| 424. Customs Tariff
|
| 425. Excise Act
|
| 426. Excise Tax Act
|
| 427-429. Excise Tax Act
|
| 430-431. Ships' Stores Regulations
|
| 432. Ships Suppliers Drawback Regulations
|
PART 11 |
COMING INTO FORCE |
| 433. Coming into force
|
| SCHEDULES 1 TO 7
|