Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-07-22 and last amended on 2014-06-19. Previous Versions

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 [Repealed, 2002, c. 22, s. 409]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 [Repealed, 2002, c. 22, s. 409]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.]