Excise Act (R.S.C., 1985, c. E-14)

Act current to 2012-05-02 and last amended on 2010-12-15. Previous Versions

  • 203. (1) and (2) [Repealed, 1993, c. 25, s. 41]

  • Marginal note:Penalties

    (3) The owner or importer of manufactured tobacco and cigars imported into Canada shall be subject to all the penal provisions prescribed in respect of manufacturers of tobacco or cigars manufactured in Canada.

  • (4) [Repealed, 1993, c. 25, s. 41]

  • R.S., 1985, c. E-14, s. 203;
  • 1993, c. 25, s. 41.
Marginal note:If not stamped or marked

204. All imported manufactured tobacco and cigars that, when reported under the Customs Act, are not stamped or marked as required by this Act and the ministerial regulations or by this Act and the regulations shall be placed in a warehouse licensed as a sufferance warehouse under the Customs Act.

  • R.S., 1985, c. E-14, s. 204;
  • R.S., 1985, c. 1 (2nd Supp.), s. 186;
  • 1993, c. 25, s. 42;
  • 1999, c. 17, s. 144(E).

205. and 206. [Repealed, 1993, c. 25, s. 42]

Marginal note:Re-working or destruction of tobacco and cigars

207. Manufactured tobacco and cigars that have become unfit for use may be re-worked or destroyed in accordance with ministerial regulations, and those regulations may provide for the refunding to the manufacturer, in whole or in part, of the duty paid thereon.

  • R.S., 1985, c. E-14, s. 207;
  • R.S., 1985, c. 7 (2nd Supp.), s. 67;
  • 1999, c. 17, s. 144(E).
Marginal note:Disposal of raw material

208. All raw leaf tobacco, stems, cuttings, liquorice, sugar, gum or other raw material shall, when brought into, used in or removed from a tobacco or cigar manufactory, be dealt with in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 208;
  • 1999, c. 17, s. 144(E).

209. [Repealed, 1993, c. 25, s. 43]

Marginal note:Sale of cigars

  • 210. (1) Cigars, when put up in packages of less than ten cigars, shall not be sold or removed from any licensed factory in lots of less than one hundred cigars.

  • Marginal note:Sale of tobacco or cigarettes

    (2) No less quantity than one-half kilogram (0.5 kg) of manufactured tobacco or one hundred cigarettes shall be sold or removed from any licensed factory.

  • R.S., c. E-12, s. 214;
  • 1980-81-82-83, c. 68, s. 68.