Bill C-47

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	Inquiries
Authorization of inquiry	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.
Appointment of hearing officer	(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.
Powers of hearing officer	(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.
When powers to be exercised	(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.
Rights of witnesses	(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.
Rights of person investigated	(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.
	PART 2
	LICENCES AND REGISTRATIONS
	Licences
Issuance	14. (1) Subject to the regulations, on application, the Minister may issue to a person
	(a) a spirits licence, authorizing the person to produce or package spirits;
	(b) a wine licence, authorizing the person to produce or package wine;
	(c) a user's licence, authorizing the person to use bulk alcohol or non-duty-paid packaged alcohol;
	(d) a tobacco licence, authorizing the person to manufacture tobacco products; or
	(e) a tobacco dealer's licence, authorizing the person to carry on the activity of a tobacco dealer.
Deemed packaging excluded	(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.
Deemed production excluded	(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).
	Registrations
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.
User's registration	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
	(a) a scientific and research laboratory in receipt annually of aid from the Government of Canada or a province, for scientific purposes;
	(b) a university or other post-secondary educational institution recognized by a province, for scientific purposes;
	(c) a health care facility, for medicinal and scientific purposes; or
	(d) a health institution in receipt annually of aid from the Government of Canada or a province, for medicinal and scientific purposes.
Alcohol registration	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.
SDA registration	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.
Restrictions on grades of SDA	(2) The Minister may impose restrictions on the use of particular grades of specially denatured alcohol.
	Excise Warehouses
Issuance of licence	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.
Eligible retailers of alcohol	(2) Even if they are retailers of alcohol, the following persons may be issued an excise warehouse licence under subsection (1):
	(a) an alcohol licensee;
	(b) a liquor authority; and
	(c) any person who supplies goods in accordance with the Ships' Stores Regulations.
	Special Excise Warehouses
Issuance of licence	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.
Single licence	(2) The Minister shall not issue to the same person more than one special excise warehouse licence.
Licence limited to one premises	(3) The Minister shall not specify more than one premises of a special excise warehouse licensee as a special excise warehouse.
Return of tobacco products	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,
	(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
	(b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.
Cancellation	(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.
	Duty Free Shops
Issuance of licence	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.
	General
Refusal to issue licence or registration	23. (1) The Minister may, for any reason the Minister considers sufficient in the public interest, refuse to issue a licence or registration.
Amendment or renewal	(2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence or registration.
Conditions imposed by Minister	(3) On issuing a licence or registration, or at any later time, the Minister
	(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;
	(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
	(c) may impose any other conditions that the Minister considers appropriate with respect to the carrying on of activities under the licence or registration.
Compliance with Act	24. A licensee or registrant shall not carry on any activity under their licence or registration otherwise than in accordance with this Act.
	PART 3
	TOBACCO
	Regulation of Tobacco
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.
Deemed manufacturer	(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.
Exception - manufacturin g for personal use	(3) An individual who is not a tobacco licensee may manufacture a tobacco product
	(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
	(b) from raw leaf tobacco grown on land on which the individual resides, if
	(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
	(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.
Tobacco dealer	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.
Unlawful packaging or stamping	27. No person shall package or stamp any raw leaf tobacco or tobacco product unless the person
	(a) is a tobacco licensee; or
	(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.
Unlawful removal	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
	(a) if the product is intended for the duty-paid market, it is stamped; or
	(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.
Exception	(2) Subsection (1) does not apply to a tobacco licensee who removes from their premises
	(a) raw leaf tobacco for return to a tobacco grower, for delivery to another tobacco licensee or for export; or
	(b) partially manufactured tobacco for delivery to another tobacco licensee or for export.
Prohibition - certain tobacco products for sale, etc.	29. No person shall purchase or receive for sale a tobacco product
	(a) from a manufacturer who the person knows, or ought to know, is not a tobacco licensee;
	(b) that is required under this Act to be packaged and stamped unless it is so packaged and stamped; or
	(c) that the person knows, or ought to know, is fraudulently stamped.
Selling, etc., unstamped raw leaf tobacco	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.
Exception	(2) Subsection (1) does not apply to
	(a) a person who is a tobacco licensee;
	(b) the possession of raw leaf tobacco
	(i) in a customs bonded warehouse or a sufferance warehouse by the licensee of that warehouse, or
	(ii) by a body established under provincial law for the marketing of raw leaf tobacco grown in the province; or
	(c) the sale, offer for sale or purchase of raw leaf tobacco by a licensed tobacco dealer.
Exceptions to sections 26 and 30	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
	(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
	(i) in connection with the curing of the tobacco,
	(ii) for delivery to or return from a tobacco licensee, or
	(iii) for delivery to or return from a body established under provincial law for the marketing of raw leaf tobacco grown in the province;
	(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
	(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.
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.
Exceptions - possession	(2) Subsection (1) does not apply to the possession of a tobacco product by
	(a) a tobacco licensee at the place of manufacture of the product or at the excise warehouse of the licensee;