Excise Act, 2001 (Canada)
E909875
The Excise Act, 2001 (Canada) is a federal statute that modernizes and governs the taxation, regulation, and control of excisable goods such as alcohol and tobacco in Canada.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Canadian federal statute
ⓘ
excise legislation ⓘ tax law ⓘ |
| administeredBy | Canada Revenue Agency NERFINISHED ⓘ |
| appliesTo |
alcohol
ⓘ
other excisable products ⓘ tobacco ⓘ |
| bindingOn |
importers of excisable goods in Canada
ⓘ
licensed excise warehouses ⓘ manufacturers of excisable goods in Canada ⓘ |
| citationStyle | Excise Act, 2001, S.C. 2002, c. 22 NERFINISHED ⓘ |
| contains |
offence provisions related to excise evasion
ⓘ
penalty provisions for non-compliance ⓘ provisions for audits and inspections ⓘ provisions for licensing and registration ⓘ |
| country | Canada ⓘ |
| enforcedBy |
Canada Revenue Agency
NERFINISHED
ⓘ
law enforcement agencies for criminal offences under the Act ⓘ |
| governs |
control of excisable goods in Canada
ⓘ
regulation of excisable goods in Canada ⓘ taxation of excisable goods in Canada ⓘ |
| hasPart |
provisions on excise duty rates for alcohol
ⓘ
provisions on excise duty rates for tobacco ⓘ provisions on licensing of spirits and wine licensees ⓘ provisions on stamping and marking of tobacco products ⓘ |
| jurisdiction | federal jurisdiction of Canada ⓘ |
| languageOfStatute |
English
ⓘ
French ⓘ |
| legalArea |
federal taxation law
ⓘ
regulatory law ⓘ |
| legislature | Parliament of Canada NERFINISHED ⓘ |
| policyObjective |
to deter contraband alcohol and tobacco
ⓘ
to protect federal excise revenue ⓘ to support public health and safety objectives related to excisable goods ⓘ |
| purpose |
to ensure effective control over the production, possession, and distribution of excisable goods
ⓘ
to modernize the federal excise framework for alcohol and tobacco ⓘ to provide a legislative framework for the taxation of excisable goods ⓘ |
| relatedTo |
Customs Act (Canada)
NERFINISHED
ⓘ
Excise Tax Act (Canada) NERFINISHED ⓘ Tobacco and Vaping Products Act (Canada) NERFINISHED ⓘ |
| replacedInPart | Excise Act (R.S.C., 1985, c. E-14) for certain products NERFINISHED ⓘ |
| shortTitle | Excise Act, 2001 NERFINISHED ⓘ |
| subjectMatter |
compliance and enforcement of excise laws
ⓘ
excise duties ⓘ licensing of excise manufacturers ⓘ stamping and marking of excisable products ⓘ warehousing of excisable goods ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.