CONSOLIDATION

Bottled Domestic Spirits Remission Order

SI/85-215

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Order Respecting the Remission of Excise Duty Paid or Payable on Bottled Domestic Spirits

Short Title

Interpretation

Remission

Condition

Current to June 20, 2022

ii

Registration SI/85-215 December 11, 1985

FINANCIAL ADMINISTRATION ACT Bottled Domestic Spirits Remission Order

P.C. 1985-3488

November 18, 1985

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue, the Minister of Finance and the Treasury Board and pursuant to section 17* of the Financial Administration Act, to make the annexed Order respecting the remission of excise duty paid or payable on bottled domestic spirits in accordance with the schedule hereto.

*

S.C. 1980-81-82-83, c. 170, s. 4

Current to June 20, 2022

Order Respecting the Remission of Excise Duty Paid or Payable on Bottled Domestic Spirits

Short Title 1 This Order may be cited as the Bottled Domestic Spirits Remission Order.

Interpretation 2 In this Order,

agency means any board, commission or other government agency that, by the law of a province, is empowered to sell or to authorize the sale and delivery of spirits; (organisme) Minister means the Minister of National Revenue; (ministre) spirits means any material or substance, whether in liquid or in any other form, containing any proportion by mass or by volume of absolute ethyl alcohol (C2H5OH) other than beer or malt liquor. (eau-de-vie)

Remission 3 Subject to section 4, remission is hereby granted, effective September 1, 1984, of the excise duty paid or payable by a licensed distiller under subsection 135(1) of the Excise Act on domestic spirits which have been bottled by any agency for a licensed distiller where the spirits are (a) exported; (b) returned to the licensed distiller’s excise bonding warehouse under the supervision of an excise officer; (c) sold to any agency and entered into the excise bonding warehouse of the agency under the supervision of an excise officer; or (d) delivered to a customs bonded warehouse and designated for delivery as ships stores. SI/86-164, s. 1.

Current to June 20, 2022

Bottled Domestic Spirits Remission Order Condition Section 4

Condition 4 The remission granted under this Order is on condition that a claim for remission is made to the Minister in such form and manner as he may prescribe.

Current to June 20, 2022

