Marginal note:Transitional treatment of imported tobacco products

317. 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:Transitional treatment of imported raw leaf tobacco

318. 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

319. 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.

Marginal note:Removal of tobacco products from bonding warehouse of manufacturer

• 320. (1) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under subsection 196(1) of the Excise Act, the product shall be removed from the warehouse and entered into an excise warehouse on that day.

• Marginal note:Removal of tobacco products from bonding warehouse of authorized distributor

  (2) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under paragraph 50(1)(c) of the Excise Act, the product shall, on that day, be removed from the warehouse and

  • (a) entered into the person’s special excise warehouse, if the person is a special excise warehouse licensee and the product is one that the person is permitted under this Act to distribute; or

  • (b) returned to the excise warehouse of the tobacco licensee who manufactured the product.

Consequential and Related Amendments

2000, c. 14Budget Implementation Act, 2000

• 321. (1) The definition “tobacco product” in subsection 23(1) of the Budget Implementation Act, 2000 is replaced by the following:

  “tobacco product”

  « produit du tabac »

  “tobacco product” has the meaning assigned by section 2 of the Excise Act, 2001.

• (2) Paragraph (c) of the definition “alcoholic beverage” in subsection 23(1) of the Act is replaced by the following:

  • (c) wine, within the meaning assigned by section 2 of the Excise Act, 2001;

1999, c. 17Canada Customs and Revenue Agency Act

322. Paragraph (a) of the definition “program legislation” in section 2 of the Canada Customs and Revenue Agency Act is replaced by the following:

323. Section 7 of the Act is replaced the following:

R.S., c. C-46Criminal Code

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(2) (Sch. II, s. 3(1))(F), s. 213(4) (Sch. IV, s. 1)(E)

324. Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(3) (Sch. III, s. 1)

325. Subsection 78(2) of the Act is replaced by the following:

Marginal note:1993, c. 25, par. 94(b)

326. The reference to “section 126.1 (possession of property obtained by excise offences), 126.2 (laundering proceeds of excise offences), 158 (unlawful distillation of spirits) or 163 (unlawful selling of spirits) or subsection 233(1) (unlawful packaging or stamping) or 240(1) (unlawful possession or sale of manufactured tobacco or cigars) of the Excise Act” in the definition “offence” in section 183 of the Act is replaced by a reference to “section 214 (unlawful production, sale, etc., of tobacco or alcohol), 216 (unlawful possession of tobacco product), 218 (unlawful possession, sale, etc., of alcohol), 219 (falsifying or destroying records), 230 (possession of property obtained by excise offences) or 231 (laundering proceeds of excise offences) of the Excise Act, 2001”.

Marginal note:1999, c. 5, s. 52

327. Paragraph (b.1) of the definition “enterprise crime offence” in section 462.3 of the Act is replaced by the following:

R.S., c. 1 (2nd Supp.)Customs Act

Marginal note:1993, c. 25, s. 68

• 328. (1) The definitions “cigar” and “manufactured tobacco” in subsection 2(1) of the Customs Act are repealed.

• Marginal note:1993, c. 25, s. 68; 1997, c. 36, s. 147(1)

  (2) The definitions “duties” and “tobacco product” in subsection 2(1) of the Act are replaced by the following:

  “duties”

  « droits »

  “duties” means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act;

  “tobacco product”

  « produit du tabac »

  “tobacco product” has the same meaning as in section 2 of the Excise Act, 2001;

• Marginal note:1995, c. 41, s. 1(2)

  (3) Paragraph (a) of the definition “designated goods” in subsection 2(1) of the Act is repealed.

• (4) The definition “designated goods” in subsection 2(1) of the Act is amended by adding the following after paragraph (i):

  • (i.1) spirits,

• (5) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

  “raw leaf tobacco”

  « tabac en feuilles »

  “raw leaf tobacco” has the same meaning as in section 2 of the Excise Act, 2001;

  “specially denatured alcohol”

  « alcool spécialement dénaturé »

  “specially denatured alcohol” has the same meaning as in section 2 of the Excise Act, 2001;

  “spirits”

  « spiritueux »

  “spirits” has the same meaning as in section 2 of the Excise Act, 2001;

  “spirits licensee”

  « titulaire de licence de spiritueux »

  “spirits licensee” has the same meaning as in section 2 of the Excise Act, 2001;

  “tobacco licensee”

  « titulaire de licence de tabac »

  “tobacco licensee” has the same meaning as in section 2 of the Excise Act, 2001;

  “wine”

  « vin »

  “wine” has the same meaning as in section 2 of the Excise Act, 2001;

  “wine licensee”

  « titulaire de licence de vin »

  “wine licensee” has the same meaning as in section 2 of the Excise Act, 2001.

• Marginal note:1995, c. 41, s. 1(3)

  (6) The definitions “alcohol”, “ethyl alcohol” and “spirits” and “wine” in subsection 2(1.1) of the Act are repealed.