excise act
Jul. 27th, 2005 15:13![[personal profile]](https://www.dreamwidth.org/img/silk/identity/user.png){kind=small}
piranhamy head hurts. though i think that's more due to the heat than the legalese of the excise act which i've been reading. the legalese isn't as bad as it could be. and, if i am reading this correctly, i think me building a still is actually legal, and i don't need a license, as long as i register the still (bolding mine):
134. (1) Subject to subsection (2), a person to whom a licence to import, manufacture, possess and use a chemical still is granted shall pay to the collector of the district or excise division in which the still is situated a licence fee prescribed by the regulations.
Exception
(2) Any person importing, manufacturing, possessing and using a chemical still, the measured content of which does not exceed twenty-three litres (23 L), or any bona fide public hospital duly certified as such by the Department of Health importing, manufacturing, possessing and using a chemical still of any capacity, may, on registering the still at the office of the collector of the district or excise division in which it is situated, be permitted to import, manufacture, possess and use the still without payment of a licence fee or the giving of a bond, but the importation, manufacture, possession or use of the still without registration shall be deemed an importing, manufacturing, possessing or using of a still contrary to this Act.
R.S., 1985, c. E-14, s. 134; 1999, c. 31, s. 83.
now on to see whether small fry get an exemption from book keeping and tax paying as well, though i doubt it.
134. (1) Subject to subsection (2), a person to whom a licence to import, manufacture, possess and use a chemical still is granted shall pay to the collector of the district or excise division in which the still is situated a licence fee prescribed by the regulations.
Exception
(2) Any person importing, manufacturing, possessing and using a chemical still, the measured content of which does not exceed twenty-three litres (23 L), or any bona fide public hospital duly certified as such by the Department of Health importing, manufacturing, possessing and using a chemical still of any capacity, may, on registering the still at the office of the collector of the district or excise division in which it is situated, be permitted to import, manufacture, possess and use the still without payment of a licence fee or the giving of a bond, but the importation, manufacture, possession or use of the still without registration shall be deemed an importing, manufacturing, possessing or using of a still contrary to this Act.
R.S., 1985, c. E-14, s. 134; 1999, c. 31, s. 83.
now on to see whether small fry get an exemption from book keeping and tax paying as well, though i doubt it.