Bill C-47

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	(a) in respect of spirits, to bring into existence by distillation or other process or to recover; or
	(b) in respect of wine, to bring into existence by fermentation.
``raw leaf tobacco'' « tabac en feuilles »	``raw leaf tobacco'' means unmanufactured tobacco or the leaves and stems of the tobacco plant.
``record'' « registre »	``record'' means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device.
``registered user'' « utilisateur autorisé »	``registered user'' means a person who holds a user's registration issued under section 16.
``responsible'' « responsable »	``responsible'', in relation to a person, means that the person is responsible for bulk alcohol in accordance with sections 104 to 121.
``sale price'' « prix de vente »	``sale price'', in respect of cigars, means the total of
	(a) the amount charged as the price for the cigars before an amount payable in respect of a tax under Part IX of the Excise Tax Act is added,
	(b) the amount charged as the price for or in respect of the container in which the cigars are contained,
	(c) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale of the cigars in addition to the amount charged as the price, whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter, and
	(d) the amount of duty imposed on the cigars under section 42.
``SDA registrant'' « détenteur autorisé d'alcool spécialement dénaturé »	``SDA registrant'' means a person who holds a specially denatured alcohol registration issued under section 18.
``special container'' « contenant spécial »	``special container'' means
	(a) in respect of spirits, a container of a capacity of more than 100 L but not more than 1,500 L; and
	(b) in respect of wine, a container of a capacity of more than 100 L.
``special duty'' « droit spécial »	``special duty'' means
	(a) in respect of a tobacco product, a special duty imposed under subsection 53(1), 54(2) or 56(1); and
	(b) in respect of imported spirits, the special duty imposed under subsection 133(1).
``special excise warehouse'' « entrepôt d'accise spécial »	``special excise warehouse'' means the premises of a special excise warehouse licensee that are specified by the Minister as the special excise warehouse of the licensee.
``special excise warehouse licensee'' « exploitant agréé d'entrepôt d'accise spécial »	``special excise warehouse licensee'' means a person who holds a special excise warehouse licence issued under section 20.
``specially denatured alcohol'' « alcool spécialement dénaturé »	``specially denatured alcohol'' means any prescribed grade of specially denatured alcohol made from spirits in accordance with the prescribed specification for that grade.
``specified premises'' « local déterminé »	``specified premises'', in respect of a licensed user, means the premises of the licensed user that are specified by the Minister under subsection 23(3).
``spirits'' « spiritueux »	``spirits'' means any material or substance containing more than 0.5% absolute ethyl alcohol by volume other than
	(a) wine;
	(b) beer;
	(c) vinegar;
	(d) denatured alcohol;
	(e) specially denatured alcohol;
	(f) an approved formulation; or
	(g) any product containing or manufactured from a material or substance referred to in paragraphs (b) to (f) that is not consumable as a beverage.
``spirits licensee'' « titulaire de licence de spiritueux »	``spirits licensee'' means a person who holds a spirits licence issued under section 14.
``stamped'' « estampillé »	``stamped'', in respect of a tobacco product, means that all prescribed information in a prescribed format is, in the prescribed manner, stamped, impressed, printed or marked on, indented into or affixed to the product or its container to indicate that duty, other than special duty, has been paid on the product.
``sufferance warehouse'' « entrepôt d'attente »	``sufferance warehouse'' has the same meaning as in subsection 2(1) of the Customs Act.
``sufferance warehouse licensee'' « exploitant agréé d'entrepôt d'attente »	``sufferance warehouse licensee'' means a person licensed under the Customs Act to operate a sufferance warehouse.
``take for use'' « utilisation pour soi »	``take for use'', in respect of alcohol, means to consume, analyze or destroy alcohol or to use alcohol for any purpose that results in a product other than alcohol.
``Tax Court'' « Cour de l'impôt »	``Tax Court'' means the Tax Court of Canada.
``tobacco dealer'' « commerçant de tabac »	``tobacco dealer'' means a person, other than a tobacco licensee, who
	(a) purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act; and
	(b) does not take physical possession of the tobacco.
``tobacco licensee'' « titulaire de licence de tabac »	``tobacco licensee'' means a person who holds a tobacco licence issued under section 14.
``tobacco marking'' « mention obligatoire »	``tobacco marking'' means prescribed information that is required under this Act to be printed on or affixed to a container of tobacco products that are not required under this Act to be stamped.
``tobacco product'' « produit du tabac »	``tobacco product'' means manufactured tobacco, packaged raw leaf tobacco or cigars.
``tobacco stick'' « bâtonnet de tabac »	``tobacco stick'' means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed. If a tobacco stick exceeds 90 mm in length or 800 mg, each portion of 60 mm or less or each portion of 650 mg or less, respectively, is considered to be a separate stick.
``wine'' « vin »	``wine'' means
	(a) a beverage, containing more than 0.5% absolute ethyl alcohol by volume, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of
	(i) an agricultural product other than grain,
	(ii) a plant or plant product, other than grain, that is not an agricultural product, or
	(iii) a product wholly or partially derived from an agricultural product or plant or plant product other than grain;
	(b) sake; and
	(c) a beverage described by paragraph (a) or (b) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume.
``wine licensee'' « titulaire de licence de vin »	``wine licensee'' means a person who holds a wine licence issued under section 14.
References to other enactments	3. A reference in this Act to a repealed enactment, or a portion of it, of the legislature of a province or territory shall, with respect to a subsequent transaction, matter or thing, be read as a reference to the provisions of any enactment replacing the repealed enactment or portion that relate to the same subject-matter as the repealed enactment or portion. If there is no replacement enactment or portion, or if there are no provisions in the replacement enactment that relate to the same subject-matter, the repealed enactment or portion shall be read as unrepealed in so far as is necessary to maintain or give effect to the reference.
Meaning of ``administrati on or enforcement of this Act''	4. For greater certainty, a reference in this Act to ``administration or enforcement of this Act'' includes the collection of any amount payable under this Act.
Constructive possession	5. (1) For the purposes of subsections 30(1) and 32(1), section 61, subsections 70(1) and 88(1) and sections 230 and 231, if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person's possession, it is deemed to be in the custody and possession of each and all of them.
Meaning of ``possession''	(2) In this section and in subsections 30(1) and 32(1), section 61 and subsections 70(1) and 88(1), ``possession'' means not only having in one's own personal possession but also knowingly
	(a) having in the actual possession or custody of another person; or
	(b) having in any place, whether belonging to or occupied by one's self or not, for one's own use or benefit or that of another person.
Arm's length	6. (1) For the purposes of this Act,
	(a) related persons are deemed not to deal with each other at arm's length; and
	(b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm's length.
Related persons	(2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that
	(a) a reference in those subsections to ``corporation'' shall be read as a reference to ``corporation or partnership''; and
	(b) a reference in those subsections to ``shares'' or ``shareholders'' shall, in respect of a partnership, be read as a reference to ``rights'' or ``partners'', respectively.
	PART 1
	APPLICATION AND ADMINISTRATIVE MATTERS
	Application to Her Majesty
Act binding on Her Majesty	7. This Act is binding on Her Majesty and Her Majesty in right of a province.
	Administration and Officers
Minister's duty	8. The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
Officers and employees	9. (1) The officers, employees and agents that are necessary to administer and enforce this Act shall be appointed, employed or engaged in the manner authorized by law.
Delegation of powers	(2) The Minister may authorize a designated officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.
Designation of police forces	10. (1) The Minister and the Solicitor General of Canada may designate any police force in Canada for the purposes of the enforcement of any of the provisions of this Act that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation.
Persons to have powers and duties of officers	(2) All members of a police force designated under subsection (1) have the powers and duties of an officer for the purposes of the enforcement of the provisions of this Act specified in the designation.
Designation to be published	(3) A designation under subsection (1) or any variation or cancellation of that designation must be published in the Canada Gazette and is not effective before it is so published.
Designation of analysts	11. The Minister may designate any person or class of persons as an analyst for the purposes of this Act.
Administratio n of oaths	12. Any officer, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every officer so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Bill C-47

PART 1

APPLICATION AND ADMINISTRATIVE MATTERS

Application to Her Majesty

Administration and Officers