Losses of Bulk Spirits and Packaged Alcohol Regulations

SOR/2003-206EXCISE ACT, 2001
Registration 2003-06-05
Losses of Bulk Spirits and Packaged Alcohol Regulations
P.C. 2003-860 2003-06-05Her 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, 2001Footnote a, hereby makes the annexed Losses of Bulk Spirits and Packaged Alcohol Regulations.
Return to footnote aS.C. 2002, c. 22Interpretation

1 The definitions in this section apply in these Regulations.

Act
Act means the Excise Act, 2001. (Loi)
licensee
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
(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.