Section 54 — Excise Tax Act: Manufacturers’ licences

Subject to this section, every manufacturer or producer shall apply for a licence for the purposes of this Part. The Minister may grant a licence to any person applying therefor under subsection (1), but the Governor in Council, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, may make regulations exempting any class of small manufacturer or producer from payment of consumption or sales tax on goods manufactured or produced by persons who are members of the class and persons so exempted are not required to apply for a licence. An exemption granted under subsection (2) may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, be withdrawn by the Governor in Council at any time. The Minister may cancel a licence issued under this Part if, in his opinion, it is no longer required for the purposes of this Part.