ED 200-52 - Guidelines for Licensees Signatures

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ED 200-52 - Guidelines for Licensees Signatures

Ottawa, February 12, 1988

Documents related to licence applications, reports and records are, pursuant to the Excise Act, to bear the signature of the licensee or an agent of the licensee.

REFERENCES

Excise Act, sections 13, 38 and 63.

COMPLIANCE

1. Licence applications and accompanying documents, guarantee bonds and powers of attorney are to bear the signature of

(a) with respect to sole proprietorships, the proprietor;

(b) with respect to partnerships, one partner;

(c) with respect to unincorporated associations, an officer who is, by resolution or by-law of the association, an authorized signing officer;

(d) with respect to corporations, by the president, secretary or secretary-treasurer; if the document is signed by other officers, it should be accompanied by a copy of the by-law or resolution (certified under the seal of the company by the secretary or secretary-treasurer to be a true copy) that authorizes those officers to act as agents; the seal of the company should always be affixed.

2. Reports, records and other documents related to the licensee’s transactions are to bear the signature of

(a) the relevant person(s) referred to in section 1 above, or

(b) a person for whom a straight letter of authorization to act as agent has been filed with the Regional Director of Excise.

3. The signature of an agent is not acceptable on any documents required in respect of applications for licence.

Circular ED 200-52, February 1, 1978, is superseded.

THIS CIRCULAR IS ISSUED UNDER THE AUTHORITY OF THE ASSISTANT DEPUTY MINISTER OF NATIONAL REVENUE, EXCISE, AS INFORMATION RELATING TO THE PROVISIONS OF THE EXCISE ACT AND REGULATIONS.

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Date modified:
2017-06-22