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