Section 64 — Excise Tax Act: Application for licence

Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part. The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him. The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act.