CONSOLIDATION

Losses of Bulk Spirits and Packaged Alcohol Regulations

SOR/2003-206

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 Losses of Bulk Spirits and Packaged Alcohol Regulations 1

Interpretation

Loss of Bulk Spirits

Loss of Packaged Alcohol

Coming into Force

Current to June 20, 2022

ii

Registration SOR/2003-206

June 5, 2003

EXCISE ACT, 2001 Losses of Bulk Regulations P.C. 2003-860

Spirits

and

Packaged

Alcohol

June 5, 2003

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001a, hereby makes the annexed Losses of Bulk Spirits and Packaged Alcohol Regulations.

a

S.C. 2002, c. 22

Current to June 20, 2022

Losses of Bulk Spirits and Packaged Alcohol Regulations

Interpretation 1 The definitions in this section apply in these Regulations. Act means the Excise Act, 2001. (Loi) licensee means a spirits licensee or a licensed user. (titulaire de licence)

Loss of Bulk Spirits 2 For the purposes of paragraph 109(f) of the Act, bulk

spirits are lost when they are lost in any of the following circumstances, on condition that the person responsible for the spirits at the time of the loss keeps records, in accordance with section 206 of the Act, that substantiate the loss: (a) a fire; (b) shrinkage by evaporation; (c) processes relating to manufacturing, including aging, blending, racking, re-distilling, reducing and vatting; (d) processes relating to handling, including stock operations and packaging; and (e) the physical transfer of the spirits between licensees or between a licensee and an alcohol registrant.

Loss of Packaged Alcohol 3 For the purposes of paragraphs 129(1)(c) and 138(1)(c)

of the Act, packaged alcohol is lost when it is lost through breakage that occurs (a) while the alcohol is in its original unopened container in an excise warehouse or in the specified premises of a licensed user, on condition that the excise warehouse licensee or the licensed user in possession of the alcohol at the time of the breakage keeps records, in accordance with section 206 of the Act, that substantiate the breakage; or

Current to June 20, 2022

Losses of Bulk Spirits and Packaged Alcohol Regulations Loss of Packaged Alcohol Sections 3-4

(b) during the physical transfer of the alcohol between

excise warehouses or between an excise warehouse and the specified premises of a licensed user.

Coming into Force 4 These Regulations take effect on July 1, 2003.

Current to June 20, 2022

