ED 200-2 - Guidelines for Excise Duty Licensing and Bonding Application and Issuance of Excise Duty Licences

July 18, 1986

Everyone requiring a licence, pursuant to the Excise Act, is to make application to a Regional Director of Excise.

REFERENCES

Excise Act, Sections 13, 14(1), (2) and (3), 17(1) and (2), 18, 19, 20, 48, 129, 131, 169, 183, 198, 226, 262.

INTERPRETATIONS

(a) "plans" means a drawing or drawings showing the various buildings, compartments or floors and the equipment contained therein, their relative operational sequence and the production flow through the premises.

(b) "specifications" means the descriptive documents that relate to the premises and vessels shown on the plans.

COMPLIANCE

1. (1) An application for an Excise Duty licence is to be submitted, in triplicate, to the Regional Director of Excise for the region in which the business or operation is to be located.

(2) Applications and related forms may be obtained from a Regional Director of Excise at their respective addresses shown in Appendix No. 1 to this guideline.

2. (1) An application for any Excise Duty licence, other than a chemical still or for the manufacture of spirits for experimental use as a fuel, is to be made on form L1 (Appendix 3).

(2) An application for a chemical still licence is to be made on form L9 (Appendix 4).

(3) An application for a licence to manufacture spirits for experimental use as fuel is to be made on form L10 (Appendix 5).

3. (1) Subject to subsection (2), every application for an Excise Duty licence other than a pharmacist, chemical still or tobacco packer, is to be accompanied by:

(a) plans, in triplicate, of the premises to be licensed;

(b) description of premises on form E110 (Appendix 6), in triplicate; and

(c) where applicable, a list of vessels and utensils on form E111 (Appendix 7), in triplicate.

(2) The documents mentioned in subsection (1) will:

(a) bear a distinctive title;

(b) be numbered in consecutive order;

(c) be signed and dated by the applicant; and

(d) specifications will be referenced to the section or item of the plans to which they relate.

(e) plans and specifications submitted for new licences on or after March 31, 1981 are to be submitted in metric terms for capacities and dimensions of equipment and scale of plans.

(3) Plans submitted as required by this section, will have pipelines for the conveyance of spirits traced in a vivid red colour and those for the conveyance of Specially Denatured and Denatured Alcohol traced in a bright yellow colour.

4. Applications for licence by brewers, distillers, tobacco and cigar manufacturers, tobacco packers and bonded manufacturers are to include a written statement, from the applicant describing his intended operations, the scope of activities and the market to be served, the type of products to be manufactured, the production facilities to be used, the hours of operation and the estimated monthly production of goods subject to excise.

5. Applications for a licence to manufacture spirits for experimental use as a fuel are to include a written statement from the applicant describing his intended operations, the scope of activities, the type of spirits to be manufactured, the type of denaturants to be used, the production method to be used, the hours of operation and the estimated monthly production of spirits or denatured spirits as the case may be.

6. Prior to the issuance of a Special Temporary Licence pursuant to section 262 of the Excise Act, the applicant is to obtain and submit to the Regional Director of Excise, a letter from the Attorney General of the province or applicable provincial licensing authorities, in which the operation is to be situated, stating that there is no objection to the issuance of the licence.

7. (1) When satisfied that the premises are correctly represented on the application and accompanying documents and meet the requirements of the Excise Act and relative regulations, a surveying officer appointed by the Regional Director will:

(a) complete the certificate of examination of the premises on the application form; and

(b) return the application and relative documents to the Regional Director of Excise for approval.

(2) The licence will not be issued until the foregoing requirements have been met; and

(a) the requisite surety bond, in the amount shown in Appendix No. 2 to this guideline has been deposited with him; and

(b) the prescribed licence fee has been paid.

8. After approval and authorization of the licence by the Regional Director of Excise

(a) (i) Form M1 shall be used as the licence form for distilleries, breweries, tobacco and cigar manufacturers, tobacco packers, bonded manufacturers and pharmacists.

(ii) Form L9 and L10, when completed, shall be used as the licence form for Chemical Stills and the Manufacture of Spirits for experimental use as a fuel respectively.

(b) The licence, a copy of the completed application, and plans and specifications, will be delivered by registered mail to the licensee.

(c) A copy of the application, surety bond, plans and specifications, will be retained by the Regional Director of Excise.

(d) A copy of the application, plans and specifications will be forwarded to the officer in charge or area supervisor; and

(e) One copy of the completed application will be forwarded to the Excise Duty Operations Headquarters, Ottawa.

Circular ED 200-2, April 17, 1984, 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.