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Vol. 137, No. 13 — June 18, 2003 Registration EXCISE ACT, 2001 Regulations Respecting the Fees for the Examination of Instruments and the Provision of TablesP.C. 2003-861 5 June, 2003 Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(j) of the Excise Act, 2001 (see footnote a) , hereby makes the annexed Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables. REGULATIONS RESPECTING THE FEES FOR THE EXAMINATION OF INSTRUMENTS AND THE PROVISION OF TABLES FEES 1. The fee to be paid for the examination of an instrument under subsection 148(2) of the Excise Act, 2001 is $25. 2. The fee for each copy of the tables set out in column 1 of the chart to this section is set out in column 2 of the chart. No fee is payable for copies of tables provided to an alcohol licensee or licensed user at the time their licence is issued. CHART
COMING INTO FORCE 3. These Regulations take effect on July 1, 2003. REGULATORY IMPACT ANALYSIS STATEMENT (This statement is not part of the Regulations.) Description The new Excise Act, 2001 (the "Act") received Royal Assent on June 13, 2002, thereby replacing the legislative provisions of the existing Excise Act, regarding the production and distribution of alcohol and tobacco products. The Act authorizes the Governor in Council to make identified related regulations in support of the new legislation. Accordingly, the Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables have been written to set out the fees to be paid to the Canada Customs and Revenue Agency (CCRA) for the examination and certification of instruments to be used in the determination of alcohol content for the purpose of calculating the amount of duty to be imposed. Subsection 148(1) of the Act requires that absolute ethyl alcohol content of alcohol be determined in a manner specified by the Minister using approved instruments. Paragraph 304(1)(j) of the Act allows for a prescribed fee to be charged for the examination of these instruments. The fee for the examination of instruments is set at $25. There are also three books of tables to be used with specified analytical instruments and are sold at the following cost:
Canadian Alcoholometric Tables, 1980 — $50
A set of these three publications is provided free of charge to each alcohol licensee and licensed user at the time the licence is issued. The fees charged are not based on cost recovery but do offset some of the administrative costs incurred by the CCRA, the actual cost would be prohibitive to many small wineries. The fees remain unchanged from the existing rates for the same instrument analysis and the three publications currently set out in the Departmental Alcohol Determination Regulations, 1997, which will be revoked. Alternatives There is no reasonable alternative to the making of these Regulations. These Regulations specifically set out the fees for the examination of instruments and the accompanying books of tables to be used in the determination of alcohol content and mirror the current regulations. Benefits and Costs There are no increased costs as a result of these Regulations. Licence holders are currently charged these fees for the related services and the rates are not being changed. The initial set of books of tables will continue to be provided free of charge. The fee also serves a dual purpose, to benefit small wine producers who would find the actual cost prohibitive and to discourage frivolous use of the examination process and unnecessary requests for the publications. The CCRA benefits from having the licence holder use approved instruments, which ensure that alcohol content is accurately determined and the correct amount of duty is imposed on alcohol. Consultation The CCRA and the Department of Finance carried out extensive consultations with the affected industries. Draft regulations were released in December 2001 and a Notice distributed in April 2002 to all current and potential licence and registration holders drawing their attention to the draft regulations and asking for submissions by June 30, 2002. Personal presentations and meetings were held with industry groups expressing interest and their comments and suggestions were actively sought and taken into consideration. There were no comments received with respect to these Regulations. These Regulations were pre-published in the Canada Gazette, Part I, on March 22, 2003. No comments were received in response to that pre-publication. Compliance and Enforcement Compliance with these Regulations will be monitored by CCRA auditors on a post-review basis to ensure that, if the licensee has had instruments examined or re-examined or has purchased any books of tables, the appropriate fee has been paid to the CCRA. Contact
Manager, Excise Act, 2001 - Implementation Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch Place de Ville, 20th Floor 320 Queen Street Ottawa, Ontario K1A 0L5 Telephone: (613) 954-5894 FAX: (613) 954-2226 S.C. 2002, c. 22 |
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