Agreement in relation to markups
15The Corporation may enter into an agreement with the Government of Canada as represented by the Minister of National Revenue, in relation to liquor referred to in that agreement that is brought into the Province from any place outside Canada,
(a)
appointing officers, as defined in subsection 2(1) of the
Customs Act (Canada), employed at customs offices located in the Province, as agents of the Corporation for the purposes of
(i)
accepting, on behalf of the Corporation, liquor brought into the Province within the meaning of this section,
(ii)
collecting, on behalf of the Corporation, the markup provided for in section 16 in relation to that liquor,
(iii)
selling and releasing, on behalf of the Corporation, to the person bringing the liquor into the Province, on the payment of the markup, the liquor in relation to which the markup is paid, and
(iv)
detaining the liquor on behalf of the Corporation and releasing it to the Corporation if the markup is not paid by the person bringing the liquor into the Province;
(b)
authorizing, in such circumstances and on such conditions as may be specified in the agreement, the payment, on behalf of the Corporation, to a person who has paid the markup, of a refund of any or all of the markup collected in accordance with subparagraph (
a)(ii) and the agreement;
(c)
requiring, in such manner and at such time or times as may be specified in the agreement, the remittance to the Corporation of the markup collected in accordance with subparagraph (
a)(ii) and the agreement;
(d)
respecting forms to be used in relation to liquor brought into the Province within the meaning of this section; and
(e)
respecting any other matter in relation to the markup to be collected in relation to liquor brought into the Province within the meaning of this section.