Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2018-07-05 and last amended on 2018-06-21. Previous Versions

Marginal note:Transitional treatment of Canadian manufactured tobacco products
  •  (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date:

    • (a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day,

      • (i) the tax is relieved,

      • (ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and

      • (iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day;

    • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

    • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

  • Marginal note:Refund of duty paid

    (2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty.

  • Marginal note:Limitation

    (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

Marginal note:Refund for re-worked or destroyed tobacco product

 If duty imposed under the Excise Act and tax imposed under section 23 of the Excise Tax Act on a tobacco product manufactured in Canada had become payable before the implementation date and a tobacco licensee under this Act who was, before that day, licensed under those Acts to manufacture the product re-works or destroys, on or after that day, the product in a manner authorized by the Minister, section 181 applies as though that duty and tax were duty paid under this Act.

  • 2007, c. 18, s. 132.
Marginal note:Transitional treatment of imported tobacco products

 The following rules apply to an imported tobacco product:

  • (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,

    • (i) the duty and tax are relieved, and

    • (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;

  • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

  • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

Marginal note:Imported tobacco delivered to duty free shop before implementation date

 If, on the implementation date, imported manufactured tobacco on which tax under section 23.12 of the Excise Tax Act was paid is possessed by a duty free shop licensee and no application for a refund of the tax has been made under that Act, this Act applies in respect of the tobacco as though the tax were special duty under section 53.

  • 2007, c. 18, s. 133.
Marginal note:Transitional treatment of imported raw leaf tobacco

 If, on the implementation date, a person possesses raw leaf tobacco that was imported before that day, this Act applies as though the person imported the tobacco on that day.

Marginal note:Removal of cigars from customs bonded warehouse

 If cigars manufactured in Canada are located in a customs bonded warehouse on the implementation date, they shall be removed from the warehouse and entered into an excise warehouse on that day.

Marginal note:Removal of tobacco products from bonding warehouse of manufacturer
  •  (1) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under subsection 196(1) of the Excise Act, the product shall be removed from the warehouse and entered into an excise warehouse on that day.

  • Marginal note:Removal of tobacco products from bonding warehouse of authorized distributor

    (2) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under paragraph 50(1)(c) of the Excise Act, the product shall, on that day, be removed from the warehouse and

    • (a) entered into the person’s special excise warehouse, if the person is a special excise warehouse licensee and the product is one that the person is permitted under this Act to distribute; or

    • (b) returned to the excise warehouse of the tobacco licensee who manufactured the product.

Consequential and Related Amendments

 [Amendments]

 [Repealed, 2002, c. 22, s. 409]

 [Amendments]

 [Repealed, 2002, c. 22, s. 409]

 [Amendments]

Coordinating Amendments

 [Amendments]

PART 9Amendments Related to Excise Tax on Tobacco Products

 [Amendments]

PART 10Amendments Related to Ships’ Stores

 [Amendments]

PART 11Coming into Force

Marginal note:Coming into force

Footnote * The provisions of this Act, other than sections 1 and 408 to 432, come into force on a day or days to be fixed by order of the Governor in Council.

  • Return to footnote *[Note: Sections 1 and 408 to 432 in force on assent June 13, 2002; sections 2, 4, 7 to 12, 14 to 24, 159, 211, 219 to 229, 304, 322 and 323 in force April 1, 2003, sections 3, 5, 6, 13, 25 to 158, 160 to 210, 212 to 218, 230 to 303, 305 to 321, 324, 325, 328 to 341 and 345 to 407 and Schedules 1 to 7 in force July 1, 2003, see SI/2003-47.]

 
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