Excise Act, 2001

Bills that amended this Act0

No published amendment links yet for this Act.

Sections4,741

• 1Short title

  This Act may be cited as the Excise Act, 2001.

• 2Definitions

  The definitions in this section apply in this Act.

• 2[p2]

  absolute ethyl alcohol means the substance with the chemical composition C2H5OH. (alcool éthylique absolu)

• 2[p3]

  accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. (représentant accrédité)

• 2[p4]

  additional cannabis duty means a duty imposed under section 158.2 or 158.22. (droit additionnel sur le cannabis)

• 2[p5]

  additional vaping duty means a duty imposed under section 158.58. (droit additionnel sur le vapotage)

• 2[p6]

  Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act. (Agence)

• 2[p7]

  alcohol means spirits or wine. (alcool)

• 2[p8]

  alcohol licensee means a person who is a spirits licensee or a wine licensee. (titulaire de licence d’alcool)

• 2[p9]

  alcohol registrant means a person who holds an alcohol registration issued under section 17. (détenteur autorisé d’alcool)

• 2[p10]

  analyst means a person who is designated as an analyst under section 11. (analyste)

• 2[p10](a)
• 2[p11]

  approved formulation means

• 2[p10](b)
• 2[p11](a)

  any product made with alcohol by a licensed user in accordance with a formula for which the user has approval from the Minister; and

• 2[p11](b)

  any imported product that, in the opinion of the Minister, would be a product under paragraph (a) if it were made in Canada by a licensed user. (préparation approuvée)

• 2[p13]
• 2[p14]

  assessment means an assessment under this Act and includes a reassessment. (cotisation)

• 2[p15]

  beer means beer or malt liquor as defined in section 4 of the Excise Act. (bière)

• 2[p16]

  black stock, in respect of manufactured tobacco, means that the tobacco is stamped but not marked in accordance with any statute of a province to indicate that it is intended for retail sale in a particular province or in particular provinces. (non ciblé)

• 2[p17]

  bottle-your-own premises means premises in which, in accordance with the laws of the province in which they are located, alcohol is supplied from a marked special container of alcohol for the purpose of being packaged by a purchaser. (centre de remplissage libre-service)

• 2[p18]

  bulk, in respect of alcohol, means alcohol that is not packaged. (en vrac)

• 2[p19]

  cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis)

• 2[p20]

  cannabis duty means a duty imposed under section 158.19 or 158.21. (droit sur le cannabis)

• 2[p21]

  cannabis excise stamp means a stamp that is issued by the Minister under subsection 158.03(1) and that has not been cancelled under section 158.07. (timbre d’accise de cannabis)

• 2[p22]

  cannabis licensee means a person that holds a cannabis licence issued under section 14. (titulaire de licence de cannabis)

• 2[p23]

  cannabis plant has the same meaning as in subsection 2(1) of the Cannabis Act. (plante de cannabis)

• 2[p23](a)
• 2[p24]

  cannabis product means but does not include a prescribed substance, material or thing. (produit du cannabis)

• 2[p23](b)
• 2[p24](a)

  a product that is cannabis but that is not industrial hemp produced or imported in accordance with the Cannabis Act or the Industrial Hemp Regulations,

• 2[p23](c)
• 2[p24](b)

  a product that is an industrial hemp by-product,

• 2[p23](d)
• 2[p24](c)

  anything that is made with or contains a product described in paragraph (a) or (b), or

• 2[p24](d)

  a prescribed substance, material or thing,

• 2[p28]
• 2[p28](a)
• 2[p29]

  cigar includes

• 2[p28](b)
• 2[p29](a)

  a cigarillo or cheroot; and

• 2[p29](b)

  any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. (cigare)

• 2[p31]
• 2[p32]

  cigarette includes any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick. If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. (cigarette)

• 2[p33]

  Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

• 2[p34]

  container, in respect of a tobacco product, a cannabis product or a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product, cannabis product or vaping product. (contenant)

• 2[p35]

  customs bonded carrier means a person who transports or causes to be transported goods in accordance with section 20 of the Customs Act. (transporteur cautionné)

• 2[p36]

  customs bonded warehouse means a place that is licensed as a bonded warehouse under the Customs Tariff. (entrepôt de stockage)

• 2[p37]

  customs bonded warehouse licensee means a person licensed under the Customs Tariff to operate a bonded warehouse. (exploitant agréé d’entrepôt de stockage)

• 2[p38]

  data means representations, in any form, of information or concepts. (données)

• 2[p39]

  denature means to denature spirits into denatured alcohol or specially denatured alcohol using prescribed denaturants in the prescribed manner. (dénaturation)

• 2[p40]

  denatured alcohol means any prescribed grade of denatured alcohol made from spirits in accordance with the prescribed specification for that grade. (alcool dénaturé)

• 2[p41]

  dried cannabis has the same meaning as in subsection 2(1) of the Cannabis Act. (cannabis séché)

• 2[p41](a)
• 2[p42]

  dutiable amount, in respect of a cannabis product, means

• 2[p41](b)
• 2[p42](a)

  if paragraph (b) does not apply, the amount determined by the formula is the total of the following amounts that the purchaser is liable to pay to the vendor by reason of, or in respect of, the sale of the cannabis product: the consideration, as determined for the purposes of Part IX of the Excise Tax Act, for the cannabis product, any additional consideration, as determined for the purposes of that Part, for the container in which the cannabis product is contained, and any amount of consideration, as determined for the purposes of that Part, that is in addition to the amounts referred to in subparagraphs (i) and (ii), 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, is the percentage set out in paragraph 2(a) of Schedule 7, and is if additional cannabis d…

• 2[p42](b)

  in prescribed circumstances, the amount determined in prescribed manner. (somme passible de droits)

• 2[p44]
• 2[p45]

  duty means, unless a contrary intention appears, the duty imposed under this Act and the duty levied under section 21.1 or 21.2 of the Customs Tariff and, except in Parts 3 and 4, includes special duty. (droit)

• 2[p46]

  duty free shop means a place that is licensed as a duty free shop under the Customs Act. (boutique hors taxes)

• 2[p47]

  duty free shop licensee means a person licensed under the Customs Act to operate a duty free shop. (exploitant agréé de boutique hors taxes)

• 2[p48]

  duty-paid market means the market for goods in respect of which duty, other than special duty, is payable. (marché des marchandises acquittées)

• 2[p48](a)
• 2[p49]

  duty-paid value means

• 2[p48](b)
• 2[p49](a)

  in respect of imported cigars, the value of the cigars as it would be determined for the purpose of calculating an ad valorem duty on the cigars in accordance with the Customs Act, whether or not the cigars are subject to ad valorem duty, plus the amount of any duty imposed on the cigars under section 42 of this Act and section 20 of the Customs Tariff; and

• 2[p49](b)

  in respect of imported cigars that, when imported, are contained in containers or otherwise prepared for sale, the total of the value of the cigars as determined in accordance with paragraph (a) and the value similarly determined of the container in which they are contained. (valeur à l’acquitté)

• 2[p51]
• 2[p52]

  excise stamp means a tobacco excise stamp, a cannabis excise stamp or a vaping excise stamp. (timbre d’accise)

• 2[p53]

  excise warehouse means the premises of an excise warehouse licensee that are specified by the Minister as the excise warehouse of the licensee. (entrepôt d’accise)

• 2[p54]

  excise warehouse licensee means a person who holds an excise warehouse licence issued under section 19. (exploitant agréé d’entrepôt d’accise)

• 2[p55]

  export means to export from Canada. (exportation)

• 2[p56]

  ferment-on-premises facility means the premises of a ferment-on-premises registrant that are specified by the Minister as the registrant’s ferment-on-premises facility. (vinerie libre-service)

• 2[p57]

  ferment-on-premises registrant means a person who holds a ferment-on-premises registration issued under section 15. (exploitant autorisé de vinerie libre-service)

• 2[p58]

  fiscal half-year means a fiscal half-year as determined under subsection 159(1.1). (semestre d’exercice)

• 2[p59]

  fiscal month means a fiscal month as determined under section 159. (mois d’exercice)

• 2[p60]

  fiscal year of a person means the same period that is the person’s fiscal year under Part IX of the Excise Tax Act. (exercice)

• 2[p61]

  flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. (matière florifère)

• 2[p62]

  foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country. (boutique hors taxes à l’étranger)

• 2[p63]

  foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft. (provisions de bord à l’étranger)

• 2[p64]

  fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations. (cannabis frais)

• 2[p65]

  Her Majesty means Her Majesty in right of Canada. (Sa Majesté)

• 2[p66]

  immediate container, in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. (contenant immédiat)

• 2[p67]

  import means to import into Canada. (importation)

• 2[p67](a)
• 2[p68]

  industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations. (chanvre industriel)

• 2[p67](b)
• 2[p69]

  industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not

• 2[p69](a)

  been disposed of by retting or by otherwise rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act; or

• 2[p70]
• 2[p69](b)

  been disposed of in a similar manner under the Cannabis Act. (sous-produit de chanvre industriel)

• 2[p71]
• 2[p72]

  industrial hemp grower means a person that holds a licence or permit under the Controlled Drugs and Substances Act or the Cannabis Act authorizing the person to produce industrial hemp plants. (producteur de chanvre industriel)

• 2[p73]

  industrial hemp plant means a cannabis plant, including a seedling, that is industrial hemp. (plante de chanvre industriel)

• 2[p74]

  intoxicating liquor has the same meaning as in section 2 of the Importation of Intoxicating Liquors Act. (boisson enivrante)

• 2[p75]

  judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)

• 2[p76]

  licensed tobacco dealer means a person who holds a tobacco dealer’s licence issued under section 14. (commerçant de tabac agréé)

• 2[p77]

  licensed user means a person who holds a user’s licence issued under section 14. (utilisateur agréé)

• 2[p77](a)
• 2[p78]

  liquor authority means a government board, commission or agency that is authorized by the laws of a province to sell intoxicating liquor. (administration des alcools)

• 2[p77](b)
• 2[p79]

  listed international agreement means

• 2[p79](a)

  the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada; or

• 2[p80]
• 2[p79](b)

  a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction. (accord international désigné)

• 2[p80](a)
• 2[p80](a)(i)
• 2[p82]

  low-THC cannabis product means a cannabis product

• 2[p80](a)(ii)
• 2[p82](a)

  consisting entirely of

• 2[p80](a)(iii)
• 2[p82](a)(i)

  fresh cannabis,

• 2[p80](b)
• 2[p82](a)(ii)

  dried cannabis, or

• 2[p82](a)(iii)

  oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and

• 2[p86]
• 2[p82](b)

  any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. (produit du cannabis à faible teneur en THC)

• 2[p87]
• 2[p88]

  manufacture includes

• 2[p88](a)

  in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and

• 2[p88](a)(i)
• 2[p88](b)

  in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. (fabrication)

• 2[p88](a)(ii)
• 2[p91]

  manufactured tobacco means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. (tabac fabriqué)

• 2[p92]

  mark means, in respect of

• 2[p92](a)

  a special container of spirits, to mark in the prescribed form and manner to indicate that the container is intended for

• 2[p93]
• 2[p92](a)(i)

  delivery to and use by a registered user, or

• 2[p94]
• 2[p92](a)(ii)

  delivery to and use at a bottle-your-own premises; and

• 2[p94](a)
• 2[p92](b)

  a special container of wine, to mark in the prescribed form and manner to indicate that the container is intended for delivery to and use at a bottle-your-own premises. (marquer)

• 2[p94](b)
• 2[p97]

  Minister means the Minister of National Revenue. (ministre)

• 2[p98]

  month means a period beginning on a particular day in a calendar month and ending on

• 2[p98](a)

  the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or

• 2[p99]
• 2[p98](b)

  if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. (mois)

• 2[p99](a)
• 2[p101]

  non-duty-paid, in respect of packaged alcohol or a cannabis product, means that duty (other than special duty in the case of alcohol) has not been paid on the alcohol or cannabis product. (non acquitté)

• 2[p99](b)
• 2[p102]

  non-flowering material means any part of a cannabis plant other than flowering material, viable seeds and a part of the plant referred to in Schedule 2 to the Cannabis Act. (matière non florifère)

• 2[p99](c)
• 2[p103]

  officer means, except in section 167, in the definition contact information in subsection 211(1) and in sections 226 and 296,

• 2[p103](a)

  a person who is appointed or employed in the administration or enforcement of this Act;

• 2[p103](b)

  a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

• 2[p103](b)(i)
• 2[p103](c)

  with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé)

• 2[p103](b)(ii)
• 2[p107]

  packaged means

• 2[p107](a)

  in respect of raw leaf tobacco, a tobacco product, a cannabis product or a vaping product, packaged in a prescribed package; or

• 2[p108]
• 2[p107](b)

  in respect of alcohol, packaged

• 2[p109]
• 2[p107](b)(i)

  in a container of a capacity of not more than 100 L that is ordinarily sold to consumers without the alcohol being repackaged, or

• 2[p110]
• 2[p107](b)(ii)

  in a marked special container. (emballé)

• 2[p111]
• 2[p112]

  partially manufactured tobacco means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. (tabac partiellement fabriqué)

• 2[p112](a)
• 2[p113]

  peace officer has the same meaning as in section 2 of the Criminal Code. (agent de la paix)

• 2[p112](b)
• 2[p114]

  person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

• 2[p112](c)
• 2[p115]

  personal use, in relation to the use of a good by an individual, means the use of the good by the individual or by others at the individual’s expense. It does not include the sale or other commercial use of the good. (usage personnel)

• 2[p116]

  prescribed means

• 2[p116](a)

  in the case of a form or the manner of filing a form, authorized by the Minister;

• 2[p116](b)

  in the case of the information to be given on or with a form, specified by the Minister; and

• 2[p116](c)

  in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

• 2[p119]
• 2[p119](a)
• 2[p120]

  prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number under the Food and Drug Regulations, other than

• 2[p119](b)
• 2[p120](a)

  a drug or mixture of drugs that may, under the Food and Drugs Act or the Controlled Drugs and Substances Act, be sold to a consumer, as defined in subsection 123(1) of the Excise Tax Act, without a prescription, as defined in section 1 of Part I of Schedule VI to the Excise Tax Act; or

• 2[p119](c)
• 2[p120](b)

  a prescribed cannabis product or a cannabis product of a prescribed class. (drogue de cannabis sur ordonnance)

• 2[p123]

  produce means

• 2[p123](a)

  in respect of spirits, to bring into existence by distillation or other process or to recover;

• 2[p124]
• 2[p123](b)

  in respect of wine, to bring into existence by fermentation; or

• 2[p125]
• 2[p123](c)

  in respect of a cannabis product, has the same meaning as in subsection 2(1) of the Cannabis Act but also includes packaging the cannabis product. (production)

• 2[p126]
• 2[p127]

  raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant. (tabac en feuilles)

• 2[p128]

  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. (registre)

• 2[p129]

  registered user means a person who holds a user’s registration issued under section 16. (utilisateur autorisé)

• 2[p129](a)
• 2[p130]

  reporting period means a reporting period as determined under section 159.1. (période de déclaration)

• 2[p129](b)
• 2[p131]

  responsible, in relation to a person, means that

• 2[p129](c)
• 2[p131](a)

  in the case of bulk alcohol, the person is responsible for the bulk alcohol in accordance with sections 104 to 121;

• 2[p132]
• 2[p129](d)
• 2[p131](b)

  in the case of a cannabis product, the person is responsible for the cannabis product in accordance with sections 158.17 and 158.18; and

• 2[p133]
• 2[p131](c)

  in the case of a vaping product, the person is responsible for the vaping product in accordance with sections 158.54 to 158.56. (responsable)

• 2[p133](a)
• 2[p134]