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2 In these Regulations,

beer

beer means beer or malt liquor as defined in section 4 of the Excise Act; (bière)

cigar

cigar has the same meaning as in section 2 of the Excise Act, 2001; (cigare)

cigarette

cigarette has the same meaning as in section 2 of the Excise Act, 2001; (cigarette)

immediate container

immediate container  has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

manufactured tobacco

manufactured tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac fabriqué)

vaping device

vaping device  has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

vaping substance

vaping substance  has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

[...]

2 In these Regulations,

beer

beer means beer or malt liquor as defined in section 4 of the Excise Act; (bière)

cigar

cigar has the same meaning as in section 2 of the Excise Act, 2001; (cigare)

cigarette

cigarette has the same meaning as in section 2 of the Excise Act, 2001; (cigarette)

manufactured tobacco

manufactured tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac fabriqué)

[...]

• [...]

• (2) Notwithstanding subsection (1), where it is impossible or impracticable for a visitor or temporary resident to comply with the requirements of that subsection, the Minister may extend the length of time during which any imported baggage or conveyances that are classified under tariff item No. 9803.00.00 may remain in Canada

  • [...]

  • (b) in the case of baggage or conveyances imported by a temporary resident, to any date up to six months after the termination of his employment or studies, as the case may be, in Canada.

[...]

1 These Regulations may be cited as the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations.