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Excise Interpretation
25 April 2006 Excise Interpretation 78001 - Partial Exemption of Excise Tax for XXXXX
Interpretation Requested In light of the above, would you kindly confirm if paragraph 260(2)(f) does gives the RCMP the power to seize conveyances, currency, barn and practically "anything" they believe was used in relation to a contravention of the Act. ... To summarize, our interpretation of paragraph 260(2)(f) as it relates to civil seizures and to the facts presented: • Anything is subject to seizure when used as "a means of" contravening the Act or "in relation to" a contravention of the Act. ... We conclude the legislative phrases should be applied in the widest possible context, subject to there existing a causal connection between the thing being seized and the contravention. ...
Excise Interpretation
14 March 2003 Excise Interpretation 44815 - Responsibilities of a Ferment on Premises Registrant and Those of the Customer Under the Excise Act, 2001
Failure to do so would be a contravention of section 89 of the Act and subject to a penalty of $0.5122 per litre of wine as provided by section 243. ...
Excise Interpretation
2 October 2009 Excise Interpretation 116671 - Activities of a Tobacco Licensee
This is a contravention of section 32 and 34 and may be subject to offences and penalties. ...