29 July 2003 Excise Interpretation 44076 - Case Number 44076-ATIP

XXXXX, sent a written request for information related to the importation and sale of stovetop stills from XXXXX. The purpose of the still at issue was to distill fuel alcohol from fermented kitchen and garden waste. According to XXXXX the alcohol could then be used as fuel in lawnmowers, snowmobiles and other gas powered household tools. The stills have a capacity of XXXXX litres.

After several telephone conversations and emails, I decided to visit XXXXX office in mid-February so that I could see the stills and discuss the various issues surrounding the possession of a still in Canada. XXXXX had difficulty finding the right government department to contact about this issue XXXXX, so I thought the personal touch would help. I provided XXXXX with copies of various documents (excerpts from the Excise Act, copies of ED circulars etc.) and we spoke at length about licensing regime of both the former Excise Act and the Excise Act 2001. I explained to him the distillation of spirits in Canada requires an Excise licence and a security bond under both old and new legislation.

We briefly discussed the issue of chemical stills that may be owned and used for non-alcohol purposes, however XXXXX was only interested in fuel ethanol. I also brought XXXXX a copy of the Departmental Regulations Respecting The Manufacture Of Spirits For Experimental Use As A Fuel.

During our meeting, XXXXX realized that both the Excise Act and the Excise Act 2001 specifically prevented him from engaging in his business proposal. When XXXXX asked about effecting a change in the legislation that would allow him to sell stills, I informed him that changes to excise legislation is the purview of the Department of Finance. I suggested that he contact the Department of Finance and his federal Member of Parliament if he was serious about legislative changes.

Several days following out meeting I provided XXXXX with the name and telephone number of a contact in the XXXXX Regional Office.

I have kept the file open in anticipation of future communications with XXXXX, however there has been no further communications with this office. It is now July 7th 2003 and the EA2001 has come into effect. As this case has been overtaken by events and we have heard nothing further from XXXXX, this case is being finalized and closed.

Don Gibbons