Excise Act, 2001 (Canada)
E909875
The Excise Act, 2001 (Canada) is a federal statute that modernizes and governs the taxation, regulation, and control of excisable goods such as alcohol and tobacco in Canada.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Excise Act, 2001 | 2 |
| Excise Act, 2001 (Canada) canonical | 1 |
| Excise Act, 2001, S.C. 2002, c. 22 | 1 |
| Excise Tax Act | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11158685 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Excise Act, 2001 (Canada) Context triple: [Excise Tax Act (Canada), relatedTo, Excise Act, 2001 (Canada)]
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
B.
Customs Act (Canada)
The Customs Act (Canada) is federal legislation that governs the importation and exportation of goods, customs duties, and border enforcement procedures administered by the Canada Border Services Agency.
-
C.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
D.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
E.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Excise Act, 2001 (Canada) Target entity description: The Excise Act, 2001 (Canada) is a federal statute that modernizes and governs the taxation, regulation, and control of excisable goods such as alcohol and tobacco in Canada.
-
A.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
B.
Customs Act (Canada)
The Customs Act (Canada) is federal legislation that governs the importation and exportation of goods, customs duties, and border enforcement procedures administered by the Canada Border Services Agency.
-
C.
Manufacturers’ Sales Tax (Canada)
Manufacturers’ Sales Tax (Canada) was a federal value-added tax on goods at the manufacturing level that existed before being superseded by the national Goods and Services Tax.
-
D.
Income Tax Act (Canada)
The Income Tax Act (Canada) is the primary federal statute that governs the assessment, collection, and administration of income taxes in Canada for individuals, corporations, and other entities.
-
E.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Canadian federal statute
ⓘ
excise legislation ⓘ tax law ⓘ |
| administeredBy | Canada Revenue Agency ⓘ |
| appliesTo |
alcohol
ⓘ
other excisable products ⓘ tobacco ⓘ |
| bindingOn |
importers of excisable goods in Canada
ⓘ
licensed excise warehouses ⓘ manufacturers of excisable goods in Canada ⓘ |
| citationStyle |
Excise Act, 2001, S.C. 2002, c. 22
ⓘ
linked to:
Excise Act, 2001 (Canada)
|
| contains |
offence provisions related to excise evasion
ⓘ
penalty provisions for non-compliance ⓘ provisions for audits and inspections ⓘ provisions for licensing and registration ⓘ |
| country | Canada ⓘ |
| enforcedBy |
Canada Revenue Agency
ⓘ
law enforcement agencies for criminal offences under the Act ⓘ |
| governs |
control of excisable goods in Canada
ⓘ
regulation of excisable goods in Canada ⓘ taxation of excisable goods in Canada ⓘ |
| hasPart |
provisions on excise duty rates for alcohol
ⓘ
provisions on excise duty rates for tobacco ⓘ provisions on licensing of spirits and wine licensees ⓘ provisions on stamping and marking of tobacco products ⓘ |
| jurisdiction | federal jurisdiction of Canada ⓘ |
| languageOfStatute |
English
ⓘ
French ⓘ |
| legalArea |
federal taxation law
ⓘ
regulatory law ⓘ |
| legislature | Parliament of Canada ⓘ |
| policyObjective |
to deter contraband alcohol and tobacco
ⓘ
to protect federal excise revenue ⓘ to support public health and safety objectives related to excisable goods ⓘ |
| purpose |
to ensure effective control over the production, possession, and distribution of excisable goods
ⓘ
to modernize the federal excise framework for alcohol and tobacco ⓘ to provide a legislative framework for the taxation of excisable goods ⓘ |
| relatedTo |
Customs Act (Canada)
ⓘ
Excise Tax Act (Canada) ⓘ Tobacco and Vaping Products Act (Canada) ⓘ |
| replacedInPart | Excise Act (R.S.C., 1985, c. E-14) for certain products ⓘ |
| shortTitle |
Excise Act, 2001
ⓘ
linked to:
Excise Act, 2001 (Canada)
|
| subjectMatter |
compliance and enforcement of excise laws
ⓘ
excise duties ⓘ licensing of excise manufacturers ⓘ stamping and marking of excisable products ⓘ warehousing of excisable goods ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Excise Act, 2001 (Canada) Description of subject: The Excise Act, 2001 (Canada) is a federal statute that modernizes and governs the taxation, regulation, and control of excisable goods such as alcohol and tobacco in Canada.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Excise Act, 2001 (Canada)
linked to: Excise Act, 2001 (Canada)
linked to: Excise Act, 2001 (Canada)