Excise Act Review
A Proposal for a Revised Framework for the Taxation of Alcohol and Tobacco Products

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Table of Contents

Part I: Introduction.

• Preface.
• Background.
• The Excise Act.
• Impetus for Review.

Part II: Scope of the Review and Criteria for a Revised Excise Framework.

• Scope of the Review.
  • Operational Issues.
  • Administration.
  • Preventative Considerations.
  • Treatment of Imports.
  • Production for Personal Consumption.
• Criteria for a Revised Taxation Structure.

Part III: Production Levy Versus Sales Levy.

• Range of Options.
• International Comparisons.
• Domestic Considerations.
  • Tobacco.
  • Spirits.
  • Beer.
  • Wine.
• Weaknesses of a Sales Levy.
• Strengths of a Production Levy.
• Revising the Production Levy.

Part IV: Proposal for a Revised Excise Framework - Imposition and Control Structures.

• Overview.
• Alcohol.
  • Production Levy.
  • Bulk Goods.
  • Packaged Goods.
  • Production for Personal Consumption -- U-Brews and U-Vins.
  • Comparison of Revised and Existing Frameworks.
• Alcohol for Non-Beverage Purposes.
  • Current Framework.
  • Producers of Alcohol for Non-Beverage Purposes.
  • Users of Alcohol for Non-Beverage Purposes.
  • Comparison of Revised and Existing Frameworks.
• Tobacco Products.
  • Current Framework.
  • Control and Protection of Revenue.
  • New Excise Duty.

Part V: Proposal for a Revised Excise Framework - Administration and Compliance.

• Remittances and Returns.
• Collections.
• Assessments.
• Appeals.

Part VI: Proposal for a Revised Excise Framework - Revenue Canada Administration.

• Background.
• Deficiencies in the Legislation From an Administrative Perspective.
• Revenue Canada's New Approach to Administration.
• Licensing.
  • Producers
  • Registrants.
  • Warehouses.
  • Manufacturers.
• Accounting Requirements and Returns
• Audits.
• Assessments
• Offences.
• Collections.
• Appeals.

Part VII: Summary and Conclusions.

• Summary.
• Conclusions.

Part VIII: Process.

• Consultations and Submissions.
• Parliamentary Consideration and Implementation.

Technical Annexes

Annex I: Excise Duty on Spirits .

Annex II: Excise Duty on Beer.

Annex III: Excise Duty on Wine.

Annex IV: Industrial or Non-Beverage Use of Spirits, Wine or Beer.

Annex V: The Design of the Excise Duty on Tobacco.