Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Definitions

6. In this Act,

“accredited representative”

« représentant accrédité »

“accredited representative” means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act;

“Canada twist”

« tabac canadien en torquette » ou « tabac blanc en torquette »

“Canada twist”, otherwise called tabac blanc en torquettes, means the unstemmed, unflavoured and unpressed leaf of tobacco grown in Canada, twisted and made into coils by a manufacturer of tobacco duly licensed under this Act;

“casing” and “case”

« aromatisation »

“casing” and “case” refer to the operation of adding to raw leaf tobacco any flavouring materials, but moistening by water alone is not casing;

“cigar”

« cigare »

“cigar” means every description of cigar, cigarillo and cheroot and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco;

“cigar manufactory”

« fabrique de cigares » ou « manufacture de cigares »

“cigar manufactory” means any place or premises where raw leaf tobacco is worked up into a cigar, and every workshop, office, store-room, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of cigars is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the cigar manufactory to which they are attached or appurtenant;

“cigar manufacturer”

« fabricant de cigares » ou « manufacturier de cigares »

“cigar manufacturer” means any person who, either personally or by an agent, carries on the manufacture of cigars, and the casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf tobacco for manufacture into cigars, is a working of a cigar manufactory and an acting as a cigar manufacturer within the meaning of this Act;

“cigar stamp”

« estampille de cigares »

“cigar stamp” means any stamp required by this Act and the ministerial regulations to be affixed to a cigar, or a package, carton, box, crate or other container containing cigars, entered for consumption or imported into Canada, to indicate

• (a) in the case of cigars manufactured in Canada, that the duties of excise have been paid on the cigars, and

• (b) in the case of cigars imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars;

“cigarette”

« cigarettes »

“cigarette” means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimetres (102 mm) in length, each seventy-six millimetres (76 mm) or fraction thereof shall be deemed to be a separate cigarette;

“excise tax”

« taxe d’accise »

“excise tax” means the taxes levied under section 23 of the Excise Tax Act;

“foreign duty free shop”

« boutique hors taxes à l’étranger »

“foreign duty free shop” has the meaning assigned by subsection 2(1) of the Excise Tax Act;

“foreign ships’ stores”

« provisions de bord à l’étranger »

“foreign ships’ stores” has the meaning assigned by subsection 2(1) of the Excise Tax Act;

“manufactured tobacco”

« tabac fabriqué » ou « tabac manufacturé »

“manufactured tobacco” means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff;

“raw leaf tobacco”

« tabac en feuilles »

“raw leaf tobacco” means unmanufactured tobacco or the leaves and stems of the tobacco plant;

“standard leaf tobacco”

« tabac en feuilles régulier »

“standard leaf tobacco”, as applied to any kind of tobacco, means that which consists of ten per cent of water and ninety per cent of solid matter;

“tobacco manufactory”

« fabrique de tabac » ou « manufacture de tabac »

“tobacco manufactory” means any place or premises where raw leaf tobacco is worked up into manufactured tobacco, and every workshop, office, store-room, warehouse, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of manufactured tobacco is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the tobacco manufactory to which they are attached or appurtenant;

“tobacco manufacturer”

« fabricant de tabac » ou « manufacturier de tabac »

“tobacco manufacturer” means everyone who manufactures tobacco for himself, or who employs others to manufacture tobacco, other than cigars, whether the manufacture is by casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf or manufactured or partially manufactured tobacco, by the putting up for use or consumption of scraps, waste, clippings, stems or deposits of tobacco, resulting from any process of handling tobacco, or by the working or preparation of raw leaf tobacco, scraps, waste, clippings, stems or deposits of tobacco, by sifting, twisting, screening or any other process;

“tobacco marking”

« mention obligatoire »

“tobacco marking” means any information required by this Act and the regulations to be printed on or affixed to

• (a) packages, cartons, boxes, crates and other containers containing manufactured tobacco that is not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a tobacco stamp,

• (b) a cigar that is not required by this Act and the ministerial regulations to be stamped with a cigar stamp, or

• (c) packages, cartons, boxes, crates and other containers containing cigars that are not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a cigar stamp;

“tobacco packer”

« paqueteur de tabac »

“tobacco packer” means any person who, subject to ministerial regulations, by himself or his agent, deals in, prepares, packs, stems, reconstitutes or converts Canadian raw leaf tobacco or employs others to do so;

“tobacco stamp”

« estampille de tabac »

“tobacco stamp” means any stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette, or a package, carton, box, crate or other container containing manufactured tobacco, entered for consumption or imported into Canada, or to be affixed to Canadian raw leaf tobacco entered for consumption, to indicate

• (a) in the case of manufactured tobacco manufactured in Canada or Canadian raw leaf tobacco, that the duties of excise have been paid on the manufactured tobacco or the Canadian raw leaf tobacco, and

• (b) in the case of manufactured tobacco imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco;

“tobacco stick”

« bâtonnets de tabac »

“tobacco stick” means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed and, where any tobacco stick exceeds ninety millimetres (90 mm) in length or eight hundred milligrams (800 mg), each sixty millimetres (60 mm) or six hundred and fifty milligrams (650 mg), as the case may be, or fraction thereof shall be deemed to be a separate tobacco stick.