Section 22 — Excise Tax Act: Definitions

In this Part, duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws relating to the customs and the Customs Tariff whether that article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; ( valeur à l’acquitté ) licensed wholesaler has the meaning assigned to that expression by section 42; ( marchand en gros titulaire de licence ) sale price , for the purpose of determining the excise tax payable under this Part, means the aggregate of the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not. ( prix de vente ) For the purpose of determining the excise tax payable under this Part in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of the wrapper, package, box, bottle or other container in which the goods are contained;

and in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained.