Excise Act (R.S.C., 1985, c. E-14)

Act current to 2014-06-12 and last amended on 2010-12-15. Previous Versions

Marginal note:Stamp regulations

 The Minister may make regulations prescribing the form of stamps to be impressed on, printed on, marked on, indented into or affixed to Canadian raw leaf tobacco, cigarettes, cigars and packages, cartons, boxes, crates and other containers containing manufactured tobacco or cigars, the information to be provided on the stamps and the manner in which the stamps are to be affixed.

  • R.S., 1985, c. E-14, s. 211;
  • 1993, c. 25, s. 44;
  • 1994, c. 37, s. 6;
  • 1999, c. 17, s. 144(E);
  • 2001, c. 16, s. 13.
Marginal note:Tobacco stems and sweepings, etc.

 All stems, sweepings or other waste or refuse tobacco that are found in a tobacco or cigar manufactory and are not intended to be used shall be disposed of under ministerial regulations.

  • R.S., 1985, c. E-14, s. 212;
  • 1999, c. 17, s. 144(E).

Regulations

Marginal note:Regulations

 The Governor in Council may, subject to this Act, make such regulations as to him seem necessary concerning imported or domestic raw leaf tobacco and tobacco and cigars manufactured in or imported into Canada

  • (a) for warehousing raw leaf tobacco;

  • (b) for destroying such raw leaf tobacco as is not entered for exportation or manufacture;

  • (c) for removing raw leaf tobacco from one warehouse to another;

  • (d) for causing accounts to be kept by tobacco and cigar manufacturers of all raw leaf tobacco received by them and subsequently disposed of by them by removal, sale or otherwise;

  • (e) for determining the manner in which the computation of the mass of tobacco with reference to the standard established by this Act shall be made;

  • (f) for the inspection of tobacco and cigars and the collection of the duty thereon, and as is deemed most effective for the prevention of frauds in the payment of that duty;

  • (g) for the manufacture and sale of Canada twist;

  • (h) for determining the time when tobacco and cigars shall be considered as completely manufactured; and

  • (i) for determining when completely manufactured tobacco and cigars shall be entered for consumption or duty ex-manufactory or be warehoused.

  • R.S., c. E-12, s. 217;
  • 1980-81-82-83, c. 68, s. 70.

Quantities of Tobacco and Cigars

Marginal note:Quantities

 Quantities of tobacco and cigars shall be stated in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 214;
  • 1999, c. 17, s. 144(E).

Returns

Marginal note:Returns

 Every tobacco or cigar manufacturer shall render monthly to the collector a just and true account, in writing, extracted from the books kept as provided by this Act, and the account shall exhibit such particulars as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 215;
  • 1999, c. 17, s. 144(E).