Excise Act

Marginal note:Definitions

2 In this Act,

bonding warehouse

bonding warehouse means any warehouse in which goods subject to excise may be stored or deposited without payment of the duty imposed by this Act; (entrepôt)

collector

collector means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division; (receveur)

Commissioner

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

Department

Department[Repealed, 1999, c. 17, s. 139]

departmental analyst

departmental analyst means a person employed as a chemical analyst in any department or agency of the government of Canada or of any province; (analyste de ministère)

departmental regulations

departmental regulations[Repealed, 1999, c. 17, s. 139]

Deputy Minister

Deputy Minister[Repealed, 1999, c. 17, s. 139]

excise division

excise division means the district or territory under the survey of the collector; (division d’accise)

holiday

holiday, in relation to any area in Canada, means a day that is a holiday for employees employed in that area

• (a) by the Canada Revenue Agency and who are entitled to additional compensation for work performed on that day, or

• (b) in the Public Service and to whom regulations made pursuant to the Financial Administration Act respecting terms and conditions of employment apply; (jour férié)

inspector

inspector means any superior officer or any inspector of excise who is appointed or authorized to perform the duties of inspector in any defined district or excise division; (inspecteur)

Minister

Minister means the Minister of National Revenue; (ministre)

ministerial regulations

ministerial regulations means all regulations made by the Minister under this Act; (règlements ministériels)

officer

officer means every officer of excise who is employed or appointed to the survey of manufactures, operations or premises subject to excise, and every person employed for the purpose of the administration or enforcement of this Act, including any member of the Royal Canadian Mounted Police; (préposé)

person

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)

possession

possession means not only having in one’s own personal possession, but also knowingly

• (a) having in the actual possession or custody of any other person, and

• (b) having in any place, whether belonging to or occupied by one’s self or not, for the use or benefit of one’s self or of any other person; (possession)

provincial analyst

provincial analyst means any analyst appointed by the government of any province and having authority to make any analysis for any public purpose; (analyste provincial)

regulations

regulations, unless the context indicates that the reference is to ministerial regulations, means regulations made by the Governor in Council under this Act; (règlements)

stamp

stamp means any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any goods subject to excise, or any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any package in which any of those goods are contained; (estampille)

subject to excise

subject to excise means subject to the provisions of this Act, of any other Act respecting duties of excise or of any proclamation, order in council or ministerial regulation published or made under those provisions; (sujet à l’accise, soumis à l’accise ou assujetti à l’accise)

subsequent offence

subsequent offence means an offence committed within five years after the date of a previous conviction; (récidive)

superior officer

superior officer means the Commissioner and any officer or member of a class of officers designated by the Minister; (fonctionnaire supérieur)

vehicle

vehicle means any motor vehicle, aircraft or other conveyance designed to be driven or drawn by any means including muscular power, and any part thereof, and includes any equipment necessary for the proper operation of the vehicle and any appurtenances of the vehicle; (véhicule)

vessel

vessel, where used to indicate a craft for navigation of the water, includes any ship, vessel or boat of any kind whatever, whether propelled by steam or otherwise and whether used as a sea-going vessel or on inland waters only, and also includes any vehicle; (vaisseau)

volume of absolute ethyl alcohol

volume of absolute ethyl alcohol means such volume measured at twenty degrees Celsius (20°C). (volume d’alcool éthylique absolu)