Contents
- bonding warehouse means any warehouse in which goods subje…
- collector means every officer of excise who is appointed t…
- Commissioner means the Commissioner of Revenue appointed u…
- Department [Repealed, 1999, c. 17, s. 139]
- departmental analyst means a person employed as a chemical…
- departmental regulations [Repealed, 1999, c. 17, s. 139]
- Deputy Minister [Repealed, 1999, c. 17, s. 139]
- excise division means the district or territory under the…
- holiday, in relation to any area in Canada, means a day th…
- inspector means any superior officer or any inspector of e…
- Minister means the Minister of National Revenue; (ministre)
- ministerial regulations means all regulations made by the…
- officer means every officer of excise who is employed or a…
- person means an individual, a partnership, a corporation,…
- possession means not only having in one’s own personal pos…
- provincial analyst means any analyst appointed by the gove…
- regulations, unless the context indicates that the referen…
- stamp means any distinctive mark, label or seal impressed…
- subject to excise means subject to the provisions of this…
- subsequent offence means an offence committed within five…
- superior officer means the Commissioner and any officer or…
- vehicle means any motor vehicle, aircraft or other conveya…
- vessel, where used to indicate a craft for navigation of t…
- volume of absolute ethyl alcohol means such volume measure…
Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act; (commissaire)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.