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Bill C-47
Table of Contents
Summary
BILL C-47
SHORT TITLE
INTERPRETATION
PART 1
APPLICATION AND ADMINISTRATIVE MATTERS
Application to Her Majesty
Administration and Officers
Inquiries
PART 2
LICENCES AND REGISTRATIONS
Licences
Registrations
Excise Warehouses
Special Excise Warehouses
Duty Free Shops
General
PART 3
TOBACCO
Regulation of Tobacco
Duty on Tobacco
Excise Warehouses
Special Duties on Tobacco Products
PART 4
ALCOHOL
General
Bulk Alcohol
Special Containers of Spirits
Special Containers of Wine
Packaged Alcohol
Denatured Alcohol and Specially Denatured Alcohol
Responsibility for Bulk Spirits
Responsibility for Bulk Wine
Imposition and Payment of Duty on Alcohol
Liability of Excise Warehouse Licensees and Licensed Users
Non-dutiable Uses and Removals of Alcohol
Determining Volume of Alcohol
Excise Warehouses
PART 5
GENERAL PROVISIONS CONCERNING PAYABLE
Fiscal Month
Returns and Payment of Duty and Other Amounts
Interest
Refunds
Assessments
Objections to Assessment
Appeal
Records and Information
Bankruptcies and Corporate Reorganizations
PART 6
ENFORCEMENT
Offences and Punishment
Proceeds of Crime
Penalties
Penalty Imposition
Search Warrants
Inspections
Return or Disposal of Things Seized
Forfeitures
Review of Imposed Penalty or Seizure
Third Party Claims
Collection
Evidence and Procedure
PART 7
REGULATIONS
PART 8
TRANSITIONAL PROVISIONS AND COORDINATING AMENDMENTS
Transitional Provisions
Consequential and Related Amendments
APPLICATION
Coordinating Amendments
PART 9
AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS
Customs Tariff
Excise Tax Act
PART 10
AMENDMENTS RELATED TO SHIPS' STORES
Customs Act
Customs Tariff
Customs Tariff
Excise Act
Excise Tax Act
Excise Tax Act
Ships' Stores Regulations
Ships' Stores Regulations
Ships Suppliers Drawback Regulations
PART 11
COMING INTO FORCE
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 5
SCHEDULE 6
SCHEDULE 7
TABLE OF PROVISIONS