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Excise Act ( R.S., 1985, c. E-14 )
Disclaimer: These documents are not the official versions (more).
Act current to October 30th, 2007
Attention: See coming into force provision and notes, where applicable.
 
Table of contents
  1. Excise Act
    1. SHORT TITLE
    2. APPLICATION
    3. INTERPRETATION
      1. General
      2. Distilleries
      3. Breweries
      4. Bonded Manufacturers
      5. Tobacco and Cigars and Manufacturers thereof
    5. APPLICATION
    6. PART I : GENERAL
      1. Licences
      2. Obligations of Licensees
      3. Books, Accounts and Papers
      4. Returns
      5. Duties, how Ascertained and when Payable
      6. Bonding and Warehousing
      7. Powers and Duties of Officers
      8. Protection of Officers
      9. Offences and Punishment
      10. Recovery of Duties and Penalties
      11. Appropriation of Penalties and Forfeitures
      12. Regulations
    8. PART II : DISTILLERIES
      1. Interpretation
      2. Licences
      3. Duties of Excise
      4. Returns
      5. Bonding and Warehousing
      6. Permits
      7. Offences and Punishment
    10. PART III : BREWERIES
      1. Interpretation
      2. Licences
      3. Duties of Excise
      4. Returns
      5. Offences and Punishment
    12. PART IV : BONDED MANUFACTURERS
      1. Interpretation
      2. Licences
      3. Duties of Excise
      4. Returns
      5. Drawback and Remission of Duties
      6. Supervision
      7. Offences and Punishment
      8. Regulations
    14. PART V : TOBACCO AND CIGARS AND MANUFACTURERS THEREOF
      1. Interpretation
      2. Licences
      3. Duties
      4. Tobacco Packaging, Stamping and Marking
      5. Regulations
      6. Quantities of Tobacco and Cigars
      7. Returns
      8. Bonding and Warehousing
      9. Canadian Leaf Tobacco
      10. Offences and Punishment
    16. PART VI : DENATURED ALCOHOL, SPECIALLY DENATURED ALCOHOL AND WOOD ALCOHOL
    17. SCHEDULE

Related Information
  1. Related Provisions

Related Regulations
  1. Brewery Departmental Regulations
  2. Brewery Regulations
  3. Excise Act Licence Fees Regulations
  4. Excise Duty Indexing Ratio Regulations
  5. Special Services (Excise) Regulations
  6. Special Services Regulations

Last updated: 2007-11-09
Last updated: 2007-11-09
Last updated: 2007-11-09
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