Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-10-27 and last amended on 2014-06-19. Previous Versions

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.