Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-07-03 and last amended on 2017-06-22. Previous Versions

Marginal note:Compliance with Act

 A licensee or registrant shall not carry on any activity under their licence or registration otherwise than in accordance with this Act.

Marginal note:Licences and registrations not statutory instruments

 For greater certainty, a licence or registration issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.

  • 2007, c. 18, s. 73.

PART 3Tobacco

Regulation of Tobacco

Marginal note:Manufacturing tobacco product without a licence prohibited
  •  (1) No person shall, other than in accordance with a tobacco licence issued to the person, manufacture a tobacco product.

  • Marginal note:Deemed manufacturer

    (2) A person who, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacture of a tobacco product is deemed to be manufacturing the tobacco product and the other person is deemed not to be manufacturing the tobacco product.

  • Marginal note:Exception — manufacturing for personal use

    (3) An individual who is not a tobacco licensee may manufacture manufactured tobacco or cigars

    • (a) from packaged raw leaf tobacco or manufactured tobacco on which the duty has been paid, if the tobacco or cigars are for their personal use; or

    • (b) from raw leaf tobacco grown on land on which the individual resides, if

      • (i) the tobacco or cigars are for their personal use or that of the members of their family who reside with the individual and who are 18 years of age or older, and

      • (ii) the quantity of tobacco or cigars manufactured in any year does not exceed 15 kg for the individual and each member of the individual’s family who resides with the individual and who is 18 years of age or older.

  • 2002, c. 22, s. 25;
  • 2007, c. 18, s. 74.
Marginal note:Issuance of excise stamps
  •  (1) On application in the prescribed form and manner, the Minister may issue, to a tobacco licensee or a prescribed person who is importing tobacco products, stamps the purpose of which is to indicate that duty, other than special duty, has been paid on a tobacco product.

  • Marginal note:Quantity of excise stamps

    (2) The Minister may limit the quantity of excise stamps that may be issued to a person under subsection (1).

  • Marginal note:Security

    (3) No person shall be issued an excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations.

  • Marginal note:Supply of excise stamps

    (4) The Minister may authorize a producer of excise stamps to supply, on the direction of the Minister, excise stamps to a person who is issued those stamps under subsection (1).

  • Marginal note:Design and construction

    (5) The design and construction of excise stamps shall be subject to the approval of the Minister.

  • 2010, c. 12, s. 40.
Marginal note:Counterfeiting excise stamps

 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for an excise stamp.

  • 2010, c. 12, s. 40.
Marginal note:Unlawful possession of excise stamps
  •  (1) No person shall possess an excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty, other than special duty, has been paid on the product.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of an excise stamp by

    • (a) the person who lawfully produced the excise stamp;

    • (b) the person who is issued the excise stamp;

    • (c) a sufferance warehouse licensee who possesses the excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or

    • (d) a prescribed person.

  • 2010, c. 12, s. 40.
Marginal note:Unlawful supply of excise stamps

 No person shall dispose of, sell or otherwise supply, or offer to supply, an excise stamp otherwise than in accordance with this Act.

  • 2010, c. 12, s. 40.
Marginal note:Cancellation, return and destruction of excise stamps

 The Minister may

  • (a) cancel an excise stamp that has been issued; and

  • (b) direct that it be returned or destroyed in a manner specified by the Minister.

  • 2010, c. 12, s. 40.
Marginal note:Tobacco dealer

 No person shall carry on the activity of a tobacco dealer except in accordance with a tobacco dealer’s licence issued to the person.

Marginal note:Unlawful packaging or stamping

 No person shall package or stamp any raw leaf tobacco or tobacco product unless the person

  • (a) is a tobacco licensee; or

  • (b) is the importer or owner of the tobacco or product and it has been placed in a sufferance warehouse for the purpose of being stamped.

Marginal note:Unlawful removal
  •  (1) Except as permitted under section 40, no person shall remove raw leaf tobacco or a tobacco product from the premises of a tobacco licensee unless the tobacco or product is packaged and

    • (a) if the product is intended for the duty-paid market, it is stamped; or

    • (b) if the product is not intended for the duty-paid market, all tobacco markings that are required under this Act to be printed on or affixed to its container are so printed or affixed.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a tobacco licensee who removes from their premises

    • (a) raw leaf tobacco for

      • (i) return to a licensed tobacco dealer or a tobacco grower,

      • (ii) delivery to another tobacco licensee, or

      • (iii) export; or

    • (b) partially manufactured tobacco for delivery to another tobacco licensee or for export.

  • 2002, c. 22, s. 28;
  • 2007, c. 18, s. 75.
Marginal note:Unlawful removal from premises of tobacco dealer
  •  (1) No person shall remove raw leaf tobacco from the premises of a licensed tobacco dealer.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a licensed tobacco dealer who removes from their premises raw leaf tobacco for

    • (a) return to a tobacco grower;

    • (b) delivery to a tobacco licensee or to another licensed tobacco dealer; or

    • (c) export.

  • 2007, c. 18, s. 76.
Marginal note:Prohibition — certain tobacco products for sale, etc.

 No person shall purchase or receive for sale a tobacco product

  • (a) from a manufacturer who the person knows, or ought to know, is not a tobacco licensee;

  • (b) that is required under this Act to be packaged and stamped unless it is so packaged and stamped; or

  • (c) that the person knows, or ought to know, is fraudulently stamped.

 
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