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The revised statutes of Canada, 1906, proclaimed and published under the authority of the act 3 Edward VII., chap. 61 (1903) (Volume 2) online

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THE LIBRARY

OF

THE UNIVERSITY

OF CALIFORNIA

LOS ANGELES



THE



REVISED STATUTES



OF



CANADA, 1906



PROCLAIMED AND PUBLISHED UNDER THE AUTHORITY OF THE
ACT 3 EDWARD VIL, CHAP. 61 (1903)



VOL. II




OTTAWA
PRINTED BY SAMUEL EDWARD DAWSON, LAW PRINTER TO THE KING'S

MOST EXCELLENT MAJESTY, FROM THE ROLL OF THE SAID REVISED STATUTES

DEPOSITED IN THE OFFICE OF THE CLERK OF THE PARTilAMENTS, AS

AUTHORIZED BY THE SAID ACT, 3 EDWARD VIL, CHAP. 61, 1903

1 O O 7



TABLE OF CONTENTS. ^^^^

VOLUME II.

Cj[ap. Title. Page.

51. Inland Revenue Act 893

52. Weights and Measures Act 1001

53. Electrical Units Act 1025

54. Department of Interior Act 1020

55. Dominion Lands Act 1031

56. Dominion Forest Reserves Act 1103

57. Public Lands Grants Act " 1113

58. Ordnance and Admiralty Lands Act 1115

59. Raihvtiy Belt Act 1125

60. Rocky Mountains Park Act 1127

61. Irrigation Act. . 1131

62. Korthwest Territories Act 1151

63. Yukon Act 1175

64. Yukon Placer Mining Act 1197

65. Geological Survey Act 1221

m. Post Office Act 1225

67. Department of Agriculture Act 1263

68. Census and Statistics Act. . . 1265

69. Patent Act 1277

70. Copyright Act 1297

71. Trade Mark and Design Act 1311

72. Timber Marking Act 1323

73. Exj)erimental Farm Stations Act 1327

74. Quarantine Act 1331

75. Animals Contagious Diseases Act 1335

76. Department of State Act 1347

77. ISTaturalization Act 1349

78. Oaths of Allegiance Act 1371



iv Table of Contents.

Chap. Title. Page.

79. Companies Act . 137?

80. Public Printing and Stationery Act 1435

81. Indian Act l-l:4r>

82. Department of Trade and Commerce Act 1501

S3. Manitoba Grain Act 1503

84. Cullers Act 1537

85. Inspection and Sale Act 1555

86. Petroleum and ^Naphtha Inspection Act 1643

87. Gas Inspection Act 1655

88. Electric Light Inspection Act 1669

89. Water Meters Inspection Act 1677

90. Gold and Silver ]\Iarking Act 1683

91. Royal :N"ortliwest Mounted Police Act 1689

92. Dominion Police Act 1707

93. Immigration Act 1709

94. Immigration Aid Societies Act 1729

95. Chinese Immigration Act 1735

96. Conciliation and Labour Act 1743

97. Alien Labour Act 1753

98. Wages Liability Act 1757

99. Manitoba Supplementary Provisions Act 1761

100. Saskatchewan and Alberta Roads Act 1771

101. Demise of the Crown Act 1773

102. Public Documents Act 1775

10;j. Satisfied Securities Act 1777

101. IiKniirios Act 1779

105. Marriage Act 1783

106. Dominion Day Act 1785

lfi7. Vlctf.ria Day Act 1787

108. Ferries Af't 1789

10(». r.ridgos Act 1793

110. Land Titles Act 1799




CHAPTER 51.

An Act respecting the Inland Revenue.

SHORT TITLE.

1. This Act may be cited as the Inland Eevenue Act. E.S., •^^°'"* t^*^^«-
c. 34, s. 1.

INTEEPRETATIOIC.

General.

2. In this Act, "unless the context otherwise requires, — Definitions.
(a) ' Department ' means the Minister of Inland Revenue ' Depart-

or the Deputy Minister of Inland Revenue, or any person ™^^<^-
duly authorized to act in his stead;
(h) 'Minister' means the Minister of Inland Revenue or 'Minister.'
any person duly authorized to act in his stead ;

(c) ' superior officer ' means and includes the Deputy Min- ' Superior
ister or any person doing duty as deputy head of the °^^^^-
Department, and any inspecting officer of Inland Revenue

or of excise ;

(d) ' collector ' means and includes every officer of Inland * Collector.'
Revenue who is appointed to collect the duties hereby im-
posed in any defined district or revenue division ;

(e) ' officer of excise ' includes every officer who is employed ' Officer of
or appointed to the survey of manufactures, operations,

or premises subject to excise;

(f) ' departmental regulations ' means and includes all regu- ' Depart-
lations and rules promulgated by the Department, and ^tions.'^^^""
duly authenticated by the Deputy Head of the Depart-
ment ;

(g) 'stamp' means any distinctive mark, label or seal im- 'Stamp.'
pressed upon or affixed to any goods, material, merchandise

or apparatus, subject to the provisions of this Act, or of
any other Act respecting excise, or of any order in council
or departmental regulation made under such provisions, or
any distinctive mark, label or seal impressed upon or
affixed to any package in which any such goods, material
or merchandise are contained ; which marks, labels or seals
respectively shall be made, impressed and affixed in such
manner, and by mean.s of such dies or other instruments

893 as

R.S., 1906-



Chap. 51.



Inland Bevenue.



' Subject to
excise.'



as are, from time to time, ordered and regulated by the
Minister of Inland Revenue;
(li) 'subject to excise' means subject to the provisions of
this xVct, or of any other Act respecting duties of Inland
Revenue or Excise, or of any proclamation, order in
council or departmental regulation published or made, or
that is hereafter published or made, under such provisions ;
and applies to every place or premises wherein is carried
on or performed licit or illicit, licensed or unlicensed mash-
ing, fermentation, distillation, rectifying, brewing, malting,
or manufacturing of tobacco, or manufacturing of cigars,
or manufacturing of any article in bond, or manufactur-
ing of any article on which there is a duty of excise, or,
which is manufactured wholly or partly out of any articles
on which there is a duty of excise or customs, and on which
such duty has not been paid; and also applies to every
worm, still, mash-tub, fermenting-tun or other tool, utensil,
apparatus or thing, which is or might be used for such
purposes lawfully or unlawfully. R.S., c. 34, s. 8.



Definitions.
' Still.'



' Closed
spirit-
receiver;



' Rectifier.



' Proof
spirits.'



' Distillery.'



Distilleries.

3. In this Act, unless the context otherwise requires, —
(a) ' still ' means and includes any distilling apparatus

whatever for the distilling or making of spirits ;
(h) ' closed spirit-receiver ' means the vessel or vessels into
which the spirit is conveyed, as hereinafter provided,
from the tail of the first worm in which it is condensed
for measurement, and in which the quantity and strength
upon which the duty' is payable is ascertained and deter-
mined by the officers of excise ;

(c) ' rectifier ' means and includes any pipe, vessel or still
into which the spirit is conveyed after leaving the spirit-
receiver, for the purpose of rectification by re-distillation,
filtration, or by any other process ;

(d) ' proof spirits,' or ' spirits of the 'strength of proof,'
means any spirit having the strength of proof by Sikes'
hydrometer ;

(e) ' distillery ' means and includes any place or premises,
where any process of fermentation for the production of

wash is carried on ; or,
where any wash is kept or produced for the purpose of

distillation ; or,
wliere, any masli-tub, fermenting-tun, worm or still for

the distillation of spirits is set up or used ; or,
where any process of distilhition whatever of spirits is

carried on ; or,
whoro any ])rocoss of rectification of spirits, either by

re-distiUation, filtration, or other process is carried

on : or,

89-i where



U.S., 190G.



Inland Revenue. Chap. 51. i

where any spirits are manufactured or pro(hiced from
any siihstanee whatever, by any process whatever; or,

"where any still, rectifier or other apparatus, suitable for
the manufacture of wash, beer or spirits, is in whole
or in part manufactured, made or kept;
and every office, workshop, warehouse, £»;ranary, fermenting-
room, mash-house, still-room, rcctifying-house, vault, cel-
lar, shed, yard or other place owned or occupied by or on
behalf of, or for the use of any distiller, or wherein any
part of his business as such is transacted, or where any
grain, matter, material or apparatus suitable for or adapt-
ed to the production of spirits, or which is or is to be used
in the production or rectification of spirits is kept or stored,
or where any of the products of the distillery are kept or
stored, or where any process of manufacture is carried on
shall be held to be included in and to form part of the
distillery to which it is attached or appurtenant;

(f) ' distiller ' means and includes any person who conducts, ' Distiller.'
works, occupies or carries on any distillery, or who rectifies

any spirits by any process whatsoever, either by himself
or his agent, or who has in his possession, complete or
partially completed, or who imports, makes or manufac-
tures, in Avhole or in part, any still, w^orm, rectifying or
other apparatus suitable for the manufacture of wash,
beer or spirits; and every person making or keeping beer
or wash prepared, or in preparation, or fit for distilling,
or low wines or faints, or having in his possession or use
a still or rectifying apparatus, shall be deemed to be a
distiller, and liable to the several duties, obligations, pen-
alties and forfeitures imposed by law on distillers ;

(g) ' chemical still ' means any distilling apparatus which ' Chemical
has a capacity of less than fifty gallons, and which is kept

and used by a manufacturing chemist or druggist for the
sole purpose of distilling water or reclaiming alcohol
previously used in or for the preparation or manufacture
of chemical, medicinal or pharmaceutical preparations, or
which is used for scientific purposes (of every one of
which cases the Department shall be the sole judge), and
which is not used for the manufacture or distillation of
spirits : Provided that the Governor in Council may make
such regulations, as to him seem necessary, for permitting
the increase of the capacity of chemical stills, but such
capacity shall in no case exceed two hundred gallons ;
(h) ' beer,' ' w^ash,' or ^ wort,' as applied to distilleries, ' Beer.'
means and 'includes all liquor, fermented or unfermented, It^^^J^",'
made in whole or in part from grain, malt, or any sac-
charine matter.
2. Any use made of any still, worm, mash-tub or fermenting- Working of a

tun, rectifying or other apparatus suitable for the manufacture distillery.

of wash, beer or spirits, or for the distillation or rectification of

895 anv

'^R.S., 1906.



Chap. 51.



Inland Revenue.



any spirits, or for fermenting any beer or wash, or the making
or commencing to make, or the importation of any such still,
■vrorm, rectifying or otlier apparatus, shall be deemed to be a
working of a distillery and acting as a distiller within the mean-
ing of this Act. E.S;, c. 34, s. 121; 54-55 V., c. -xG, s. 3; 61 V.,
c."27, s. 1; 62-63 V., c. 24, s. 1.



Compounders.



Definitions.

' Compound-
ed spirits.'



4. In this Actj unless the context otherwise requires, —
(a) compounded spirits ' means and include all articles
produced by the mixing or compounding of Canadian
or other spirits, either alone or with other ingredients,
enumerated in the schedule forming part of this section
or which are added to such schedule by any order of the
Governor in Council;
' Compound- (h) ' compounder ' means and includes every person who,
^^-' by himself or his agent, compounds or mixes for sale by

wholesale any such articles.
Schedule. — Wines and spirituous liquors ^nd bitter liquors
and cordials when containing alcohol upon which the duty has
been paid. U.S., c. 34, s. 163; 54-55 V., c. 46, s. 6.



Breweries.

Definitions. 5. In this Act, unless the context otherw^-e -'n'-res, —
' Beer.' ((i) ' heer ' means and includes beer, ole. ^ .,^,^.1 beer,

and all other fermented liquor made i-^ wiiv-le^or in part
from malt, grain or any saccharine ^ "r;

* Brewerj'.' fh) ' brewery ' means and includes any place or premises

where any beer or malt liquor, or beverage in imitation of
malt liquor, is manufactured ; and all offices, granaries,
mash-rooms, cooling-rooms, vaults, ' i*ds, cellars and store-,
rooms connected therewith or in w '•h any material to bs
used in the manufacture of beer or malt liquor is kept
or stored, or where any process of manufacture is carried
on, or where any apparatus connected with such manu-
facture is kept or used, or where any of the products of
brewing or fermentation are stored or kept, shall be held
to be included in and to form part of tlie brewery to which
they are attached or are ap])urtenant ;

* Brewer.' (c) ' brewer ' means and includes any person who occupies,

curries on, works or conducts any brewery, ei.her by him-
self or liis agent. R.S., c. 34, s. 172.



Definitions.
' Malt.'



Pt.S., 1000.



Malting amd Malt-Houses.

6. Tti tills Act, unless the context otherwise requires, —
(a) ' malt ' means and includes all preparations of grain or
loguminous seeds that have been steeped in water, allowed
to germinate, and the germination checked by drying, or

896 which



Inland Revenue. Chap. 51. 5

which are to be used for the production of l)eer, or that
may be malted for the purpose of distillation ;
(h) ' malt-house ' means and includes any place or premises ' Malt-
where any malt-is manufactured, made or produced; and house.'
all office?^ granaries, malt-hon^;es, kilns, yards, malt ware-
houses av' 'ore-rooms connected therewith, or in which
any p->"^^ .x, leganninous seeds or material to be used in the
manilacture of malt are kept or stored, or where any pro-
cess of such manufacture is carried on, or where any
apparatus or utensils connected with or used in such manu-
facture are. kept or used, or where any of the products of
malting are stored or kept, shall be held to be included in
and to form ])art of the malt-house to which they are
attached or are appurtenant ;

(c) ' maltster ' means and includes any person who occupies, ' Maltster.'
carries on, works or conducts any malt-house, either by
himself or his agent ;

(d) 'cistern' means and includes any vessel, vat or other 'Cistern.'
apparatus or utensil wherein any grain or leguminous seeds

are steeped qt wetted during any of the processes of con-
verting the §ame into malt ;
(c) 'couch-frame' means and includes any place or com- 'Couclr-
partment into which the grain or leguminous seeds are; frame.'
conveyed after being removed from the cistern ;

(f) 'malt-floor' means and includes all floors in the malt- 'Malt-floor.'
hon«^'Jl>3'i!^"6!S4>n the grain or leguminous seeds are placed
d'lii'i'iij^'/^'f^'f^oq, ^^xtj- process after removal from the couch-
frame ;'^^'^*'' ^i' -

(g) ' kiln ' -,nff'J^«J^*' and includes all heated floors or appara 'Kiln.'
tus wherein or whereon grain or leguminous seeds are
dried or roasted in the next process after removal from

the malt-floor.
2. Any use made^'t any cistern, couch-frame, malt-floor or Working of a
kiln for the steeping'-i^erminating or drying of any grain or ™^ t-house,
leguminous seeds, is a Avorking of a malt-house, and an acting
as a maltster within the meaning of this Act. U.S., c. 34,
s. 187.

Bon ded Man ufact u re rs.

7. In this Act, 'unless the context otherwise requires, — Definitions.

(a) ' bonded manufacturer ' means and includes any per- « Bonded
son whO; by himself or his agent, carries on the manu- '"-Tnufac-
facture' of any article or compound wherein goods liable
to duties of Customs or excise are used before the duties to
which they are liable are paid;

(h) ' bonded manufactory ' means and includes any phice or ^ poj^fj^j
premises where any article or compound is manufactured maunfac-
or made, in the compounding or manufacturing whereof °^^'
goods liable to duties of Customs or excise are used before
the duties to which tkey are liable are paid ; and every

57 897 place

K.S., 1906.



Chap. 51.



Inland Revenue.



Definitions.

' Ra-w leaf
tobacco.'



' ^lanufac-
tured to-
bacco.'

' Standard
leaf tobacco.



' Tobacco
manufac-
tory.'



' Tobacco
manufac-
turer.'



' r'ancella-
tion Htanip
or die.'



U.S., 1000.



place where any such goods are warehoused, stored or kept,
shall be held to form a part of the bonded manufactory to
wdiich it is attached or appurtenant. R.S., c. 34, s. 229.

Tobacco and Cigars and Manufacturers thereof.

8. In this Act, unless the context otherwise requires, —
(a) ' raw leaf tobacco ' means unmanufactured tobacco, or

the leaves and stems of the plant before they have passed

through any process of manufacture ;
(h) ' manufactured tobacco ' means and includes every

article made from raw leaf tobacco by any process of

manufacture whatever, except cigars ;

(c) ^ standard leaf tobacco,' as applied to any kind of tobacco,
means that which consists of ten per centum of water and
ninety per centum of solid matter; and the weight of all
raw leaf tobacco, scraps, cuttings, stems and other un-
manufactured tobacco, shall be computed and charged in
all inventories, statements, accounts and returns, w'ith
reference to such standard, in such manner as is pro-
vided by departmental regulation ;

(d) ' tobacco manufactory ' means and includes any place
or premises where raw^ leaf tobacco is worked up into what
is designated by this Act as manufactured tobacco; and
every workshop, office, store-room, warehouse, shed, yard
or other place where any of the raw material is or is to be
stored, or where any process connected with the manufac-
ture or preparation of manufactured tobacco is, or is in-
tended to be carried on, or where any of the products of
the manufacture are, or are intended to be stored, shall be

held to be included in and to form part of the tobacco
manufactory to which they are attaclied or are appur-
tenant ;

(e) ' tobacco manufacturer ' means and includes every per-
son w^ho manufactures tobacco for himself, or who employs
others to manufacture tobacco, other than cigars, whether
such manufacture is by cutting, casing, packing, pressing,
grinding, rolling, drying, crushing or stemming of any raw
leaf tobacco, or otherwise preparing raw leaf or manufac-
tured or partially manufactured tobacco, or by the putting
up for use or consumption of scraps, waste, clippings,
stems or deposits of tobacco, resulting from any process of
handling tobacco, or by the working or preparation of raw
leaf tobacco, tobacco stems, scraps, clippings or waste, by
sifting, twisting, screening or any other process;

(f) ' cancellation stamp or die ' means and includes any dis-
tinctive stamp or punch used to impress or print upon, or
burn into, or indent any tobacco or cigar stamp subject to
tlic 7)rovisions of tliis Act, or of any order in council or
de[)artiiiental regnhition made under such ])rovisions; and
such stamps or dies shall be of such form, material and

898 design,



Inland Revenue. Chap. 51. 7

(Icsig'n, and shall be used in such manner as is, from time
to time, ordered and regulated bj the Department;

(g) 'caution hibel ' means and includes the notice required 'Caution
by the provisions of this Act to be attached to certain label.'
packages hereinafter described, containing manufactured
tobacco or cigars ;

(h) * cigarette ' means any description of cigarette made of ' Cigarette.'
cut tobacco, and wrapped with paper or one single thick-
ness of leaf tobacco, or any cigarette of a description iden-
tical with a sealed sample, approved by departmental regu-
lations in that behalf and deposited in the office of the
collector for the division in which such cigarettes are
manufactured, or where any such cigarettes are imported ;

(i) ' cigar ' means and includes every description of cigar ' Cigar.*
and cheroot;

(j) ' cigar manufactory ' means and includes any place or ' Cicar manu-
premises where raw leaf tobacco is worked up into what is ^^^°''y-
described and designated as a cigar under this Act ; and
every workshop, office, store-room, shed, yard or other
place where any of the raw material is or is to be stored,
or where any process connected with the manufacture or
preparation of cigars is, or is intended to be carried on, or
where any of the products of the manufacture are, or are
intended to be stored, shall be held to be included in and
to form part of the cigar manufactory to which they are
attached or are appurtenant;

(k) 'cigar manufacturer' means and includes any person, 'Cisarmanu-
who by himself or his agent, carries on the manufacture facturer.'
of cigars as defined by this Act ; and the casing, packing,
cutting, pressing, grinding, rolling, drying, crushing or
stemming of any raw leaf tobacco or otherwise preparing
raw leaf tobacco for manufacture into cigars, shall be a
working of a cigar manufactory, and an acting as a cigar
manufacturer within the meaning of this Act ;

(I) ' tobacco stamp ' means any distinctive stamp affixed to < Tobacco
any package of manufactured tobacco, as required by any stamp.'
of the provisions of this Act, or of any order in council or
departmental regulation made under such provisions ; and
such stamps shall be made and affijied in such manner and
by such means as are, from time to time, ordered and r^i-
lated by the Department;

(7n) ' cigar stamp ' means any distinctive stamp affixed to < q^„^^
any package of cigars, as required by any of the provisions stamp.'
of ^ this Act, or of any order in council or departmental
regulation made under such provisions ; and such stamps
shall be made and affixed in such manner and by such
means as are, from time to time, ordered and regulated by
the Department;

(n) ' cigar sample box ' means any box containing not more < cigar
than twenty-five cigars, and each bearing the special sample sample box.'

67^ 899 stamp

U.S., 1906.



Chap. 51.



Inland Revenue.



Part I.



' Comrrion
Can 'I da
twist.'



stamp provided by the Department, and which box the
manufacturer of cigars is permitted to have, in his factory
premises, open for the purpose of exhtbiting the cigars
contained therein to his customers ;
(o) ' common Canada twist,' otherwise called tahac hlanc en
torquette, means the unstemmed, unflavoured and un-
pressed leaf of tobacco grown in Canada, twisted and made
into coils by the cultivator thereof, or by a manufacturer of
tobacco duly licensed under this A(5t to manufacture Cana-
dian leaf tobacco only. R.S., c. 34, s. 247; 52 Y., c. 15,
s. 13; 4-5 E. VIL, c. 17, s. 20.



APPLICATIOX.



All Canada. 9^ j|^-g ^^^^ extends and applies to the whole of Canada, sub-
ject always to the provisions respecting intoxicants applying in



that part of Canada formerly
Keewatin. 55-56 V., c. 22, s. 1.



known as the district of



PART L



Department
constituted.

Minister.



Deputy
Minister.



Officers and
euiployees.



THE DEPAKTMEXT OF INLAND REVENUE.

10. There shall be a department to be called the Department
of Inland Revenue, over which the Minister of Inland Revenue
for the time being, ap]3ointed by the Governor General, by com-
mission under the Great Seal, shall. preside. R.S., c. 34, s. 2;
60-61 v., c. 18, s. 2.

11. The Governor in Council may appoint an officer who
shall be culled the Deputy Minister of Inland Revenue, and
who shall hold office during pleasure. 1 E. VIL, c. 23, s. 1.

12. The Governor in Council may, from time to time,
appoint officers and other persons to carry out this Act and
all other Acts relative to the matters and things placed under
the control and management of the Department, and also all
orders in council or regulations made thereunder, and the Gov-
ernor in Council may assign the names of office of such officers
and persons, and grant them such salaries or pay for their
labour and responsibility as he deems reasonable and necessary,
and may appoint the times and manner in M-hich the same shall
be paid ; but no such officer or ])erson shall receive a higher
annual salary than is allowed in his case by the Civil Service
Act. R.S., c. 34, s. 4.

PubjertR of 13. Tlic I )('i)arl iiKiil sliiill liiivc the cmilrol and management

tion. ft,

(d) tlie collection of all duties of excise;

900 (h)

R.S.,ioon.



Salaries.



Part II. .,ujid Iievenue. Cha]i. 51.

(b) the collection of stamp duties and the preparation and
issue of stamps and stamped paper, except postage stamps ;

(c) internal taxes ;

(d) standard weights and measures;

(e) the collection of bridf>e and ferry tolls and rents ;
subject always to the ])rovisions of this Act and of all other Acts
relating to the said subjects and matters connected therewith.
R.S., c. U, s. 5.

14. The ]\Iinister shall annually make to the Governor Gen- Annunl
eral a report and statement of the transactions and affairs of report,
the Department during the year then next preceding, which
shall be laid before Parliament within fifteen days after the