Excise Act, 2001 (S.C. 2002, c. 22)
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Act current to 2024-10-30 and last amended on 2024-07-01. Previous Versions
RELATED PROVISIONS
— 2006, c. 4, s. 42
42 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.
— 2006, c. 4, s. 50
50 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.
— 2006, c. 4, s. 114(2)
114 (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.
— 2006, c. 4, s. 115(2)
115 (2) Subsection (1) applies in respect of any fiscal month of a person that ends on or after April 1, 2007.
— 2006, c. 4, ss. 119(2) to (4)
119 (2) Section 251 of the Act, as enacted by subsection (1), applies in respect of any demand under section 169 of the Act served by the Minister of National Revenue on or after April 1, 2007.
(3) Section 251.1 of the Act, as enacted by subsection (1), applies
(a) in respect of any return that is required to be filed under the Act on or after April 1, 2007; and
(b) in respect of any return that is required to be filed under the Act before that day if it is not filed on or before March 31, 2007, in which case the day on or before which the return is required to be filed is deemed to be March 31, 2007 for the purposes of calculating any penalty under that section.
(4) Section 251.2 of the Act, as enacted by subsection (1), applies in respect of any instrument that is dishonoured on or after April 1, 2007.
— 2006, c. 4, s. 123(2)
123 (2) Subsection (1) applies in respect of any certificate made under subsection 288(1) of the Act in respect of amounts that became payable to the Receiver General on or after April 1, 2007.
— 2007, c. 2, s. 56(2)
56 (2) Subsection (1) applies to wine taken for use after June 2006.
— 2007, c. 2, s. 57(2)
57 (2) Subsection (1) applies to wine packaged after June 2006.
— 2007, c. 18, s. 157(2)
157 (2) Subsection (1) applies to wine packaged after June 2006.
— 2007, c. 35, s. 209
209 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 204 to 208 had come into force on January 1, 2008.
— 2008, c. 28, ss. 49(2), (3)
49 (2) With respect to fermented liquor that is brewed by a brewer in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume, a valid licence held by the brewer under the Excise Act is deemed to be a valid spirits licence issued under section 14 of the Excise Act, 2001 until the day that is 30 days after the day on which this Act is assented to.
(3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2008, c. 28, s. 56(2)
56 (2) Subsection (1) applies to imported manufactured tobacco that is delivered after February 26, 2008.
— 2008, c. 28, s. 58(2)
58 (2) Subsection (1) applies to imported manufactured tobacco that is black stock and that is, after February 26, 2008,
(a) delivered to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations; or
(b) exported for delivery to a foreign duty free shop or as foreign ships’ stores.
— 2008, c. 28, s. 69
69 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though
(a) section 63, paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection 66(1), section 67 and paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on February 27, 2008; and
(b) section 64, paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection 66(1), and paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on July 1, 2008.
— 2008, c. 28, s. 70(2)
70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2010, c. 12, s. 54
Meaning of implementation date
54 (1) In this section, implementation date means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent.
Application
(2) Sections 38 to 46, subsections 47(1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001, a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners:
(a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent;
(b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or
(c) in the manner described in paragraphs (a) and (b).
Effect — paragraph (2)(a)
(3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product.
Effect — paragraph (2)(b) or (c)
(4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.
— 2013, c. 33, s. 61
61 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as if sections 56 to 60 had come into force on March 22, 2013.
— 2014, c. 20, s. 82
82 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001, as enacted by section 79, subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80, and section 81 had come into force on February 12, 2014.
— 2017, c. 20, s. 67
67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.
— 2018, c. 12, s. 67
67 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001, as enacted by sections 54 to 57, and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001, as enacted by section 58, had been assented to on February 28, 2018.
— 2018, c. 12, s. 68(1)
68 (1) If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force.
— 2018, c. 12, s. 117
117 (1) In applying sections 14 and 23 of the Excise Act, 2001 in respect of a cannabis licence that is issued to a person before commencement day, the following rules apply beginning on the day on which the cannabis licence is issued until commencement day:
(a) subsection 14(1.2) of that Act, as enacted by section 71, is to be read as follows:
(1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations comes into effect.
(b) paragraph 23(2.1)(a.1) of that Act, as enacted by subsection 72(1), is to be read as follows:
(a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations is amended, suspended or revoked; or
(2) Section 158.13 of the Excise Act, 2001, as enacted by section 73, and section 84 only apply to cannabis products that are entered into the duty-paid market on or after commencement day, including cannabis products that are delivered at any time to a purchaser for sale or distribution on or after commencement day.
(3) Sections 158.19 and 158.2 of the Excise Act, 2001, as enacted by section 73, only apply to packaged cannabis products that are delivered to a purchaser on or after commencement day.
(4) Sections 158.21 and 158.22 of the Excise Act, 2001, as enacted by section 73, only apply to cannabis products that are imported into Canada or released (as defined in the Customs Act) on or after commencement day.
(5) Section 158.25 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that are taken for use on or after commencement day.
(6) Section 158.26 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that, on or after commencement day, cannot be accounted for as being in the possession of a cannabis licensee or in the possession of a person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a) of that Act, as enacted by section 73.
— 2018, c. 12, s. 118
118 (1) In this section, transitional period means the period beginning on the first day on which both this Act and the other Act have received royal assent and ending at the end of the day preceding commencement day.
(2) If, at any time during the transitional period, provisions of the Excise Act, 2001, as enacted or amended by this Part, rely on or incorporate provisions or concepts found in provisions of the other Act (other than subsection 204(1) of the other Act) that are not in force at that time, those provisions of the other Act are deemed, despite subsection 226(1) of the other Act, to be in force at that time but only for the purposes of applying the Excise Act, 2001.
— 2019, c. 29, s. 86(2)
(2) Subsection (1) comes into force, or is deemed to have come into force, on May 1, 2019 except that for the purpose of determining the amount of duty imposed on or after that day under subsection 158.19(2) of the Act on any cannabis product that is packaged before that day, section 2 of Schedule 7 to the Act is to be read as it read on April 30, 2019.
— 2022, c. 10, ss. 128(2) to (4), as amended by 2022, c. 19, s. 102
128 (2) Sections 158.41, 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) on or after that day. Those sections of the Excise Act, 2001 also apply in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the Customs Act.
(3) Sections 158.42 to 158.47 and 158.49 and subsection 158.5(2) of the Excise Act, 2001, as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001, subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.
(3.1) Sections 158.54 to 158.56, 158.6 and 158.61 of the Excise Act, 2001, as enacted by section 59, come into force on October 1, 2022. However, those sections of the Excise Act, 2001 do not apply in respect of
(a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and
(b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.
(4) In applying sections 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows:
(a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the later of the beginning of October 1, 2022 and the time they are stamped; and
— 2022, c. 10, s. 130(2)
(2) Subsection (1) comes into force, or is deemed to have come into force, on June 30, 2022, but does not apply to wine packaged before that day.
— 2022, c. 10, s. 132(2)
(2) Subsection (1) applies to wine packaged on or after June 30, 2022.
— 2023, c. 26, s. 89(2)
(2) Subsection (1) applies in respect of payments made after 2023.
— 2023, c. 26, s. 91(2)
(2) Subsection (1) applies in respect of payments made after 2023.
— 2024, c. 15, s. 145(3)
(3) For greater certainty, a vaping product licence issued to a person before January 1, 2024 under paragraph 14(1)(f) of the Act, as it read immediately before that day, also authorizes the person under subparagraph 14(1)(f)(ii) of the Act, as enacted by subsection (1), as of that day.
— 2024, c. 15, ss. 146(3), (4)
146 (3) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023.
(4) Subsection (2) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 147(2)
(2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 148(4)
(4) Subsection (2) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 149(2)
(2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 150(2)
(2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 151(2)
(2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 152(2)
(2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
— 2024, c. 15, s. 153(2)
(2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
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