FINANCIAL ADMINISTRATION ACTSpirit Destruction Remission OrderOrder Respecting the Remission of Excise Duty on Spirits Destroyed by AccidentShort TitleThis Order may be cited as the Spirit Destruction Remission Order.InterpretationIn this Order,Act means the Excise Act; (Loi)bonding warehouse has the same meaning as assigned to that term by the Act. (entrepôt)RemissionSubject to section 4, remission of the excise duty imposed pursuant to subsection 1(1) of Part I of the schedule to the Act and payable pursuant to section 52 and subsection 54(1) of the Act is hereby granted where spirits are destroyed due to accidents incurredwhen transporting the spirits in bond; orwhile handling the spirits in licensed bonding warehouses.ConditionsRemission under section 3 may be granted on the condition that a request therefor in writing is forwarded to the Minister of National Revenue together with documentary evidence that establishes to his satisfaction that the spiritshave not been illegally removed from the bonding warehouse;were not destroyed through the failure of the shipper, warehouse operator or transportation company to exercise reasonable diligence and effective control of his operations; andwere destroyed before being released from the control of excise officers.