Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
68. (1) Paragraph 14(1)(c) of the Act is replaced by the following:
(c) a user’s licence, authorizing the person to use bulk alcohol, non-duty-paid packaged alcohol or a restricted formulation;
(2) Subsection 14(3) of the Act is replaced by the following:
Marginal note:Production excluded
(3) A person is not entitled to a licence under paragraph (1)(a) by reason only of
(a) having been deemed to have produced spirits under section 131.2; or
(b) having produced spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.
Marginal note:Issuance of a wine licence
(4) Subject to the regulations, on application by a person who is the holder of a spirits licence and a user’s licence, the Minister may issue to the person a wine licence, authorizing the person to fortify wine.
(3) Subsections (1) and (2) are deemed to have come into force on April 1, 2003.
69. (1) Section 17 of the Act is replaced by the following:
Marginal note:Alcohol registration
17. Subject to the regulations, on application, the Minister may issue an alcohol registration to a person authorizing the person to store or transport bulk alcohol, specially denatured alcohol or a restricted formulation.
(2) Subsection (1) is deemed to have come into force on April 1, 2003.
70. (1) Subsection 19(1) of the Act is replaced by the following:
Marginal note:Issuance of licence
19. (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person who is not a retailer of alcohol authorizing the person to possess in their excise warehouse non-duty-paid packaged alcohol or manufactured tobacco or cigars that are not stamped.
(2) Subsection (1) is deemed to have come into force on April 1, 2003.
71. (1) Subsection 20(1) of the Act is replaced by the following:
Marginal note:Issuance of licence
20. (1) Subject to the regulations, on application, the Minister may issue a special excise warehouse licence to a person who is authorized by a tobacco licensee to be the only person, other than the licensee, who is entitled to distribute to an accredited representative manufactured tobacco or cigars manufactured by the licensee.
(2) Subsection (1) is deemed to have come into force on April 1, 2003.
72. (1) Section 21 of the Act is replaced by the following:
Marginal note:Return of tobacco
21. (1) If a person ceases to be authorized by a tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars manufactured by the tobacco licensee,
(a) the person shall immediately return the tobacco or cigars of that licensee that are stored in the person’s special excise warehouse to the excise warehouse of the tobacco licensee; and
(b) the tobacco licensee shall immediately notify the Minister in writing that the person has ceased to be so authorized.
Marginal note:Cancellation
(2) The Minister shall cancel the special excise warehouse licence of the person if the person is no longer authorized by any tobacco licensee to distribute to an accredited representative manufactured tobacco or cigars.
(2) Subsection (1) is deemed to have come into force on April 1, 2003.
73. (1) The Act is amended by adding the following after section 24:
Marginal note:Licences and registrations not statutory instruments
24.1 For greater certainty, a licence or registration issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.
(2) Subsection (1) is deemed to have come into force on April 1, 2003.
74. (1) Subsection 25(3) of the Act is replaced by the following:
Marginal note:Exception — manufacturing for personal use
(3) An individual who is not a tobacco licensee may manufacture manufactured tobacco or cigars
(a) from packaged raw leaf tobacco or manufactured tobacco on which the duty has been paid, if the tobacco or cigars are for their personal use; or
(b) from raw leaf tobacco grown on land on which the individual resides, if
(i) the tobacco or cigars are for their personal use or that of the members of their family who reside with the individual and who are 18 years of age or older, and
(ii) the quantity of tobacco or cigars manufactured in any year does not exceed 15 kg for the individual and each member of the individual’s family who resides with the individual and who is 18 years of age or older.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
75. (1) Paragraph 28(2)(a) of the Act is replaced by the following:
(a) raw leaf tobacco for
(i) return to a licensed tobacco dealer or a tobacco grower,
(ii) delivery to another tobacco licensee, or
(iii) export; or
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
76. (1) The Act is amended by adding the following after section 28:
Marginal note:Unlawful removal from premises of tobacco dealer
28.1 (1) No person shall remove raw leaf tobacco from the premises of a licensed tobacco dealer.
Marginal note:Exception
(2) Subsection (1) does not apply to a licensed tobacco dealer who removes from their premises raw leaf tobacco for
(a) return to a tobacco grower;
(b) delivery to a tobacco licensee or to another licensed tobacco dealer; or
(c) export.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
77. (1) Paragraphs 30(2)(a) to (c) of the Act are replaced by the following:
(a) a person who is a tobacco licensee or a licensed tobacco dealer; or
(b) the possession of raw leaf tobacco
(i) in a customs bonded warehouse or a sufferance warehouse by the licensee of that warehouse,
(ii) by a body established under provincial law for the marketing of raw leaf tobacco grown in the province, or
(iii) by a prescribed person who is transporting the tobacco under prescribed circumstances and conditions.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
78. (1) Subparagraph 31(a)(ii) of the Act is replaced by the following:
(ii) for delivery to or return from a tobacco licensee or a licensed tobacco dealer, or
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
79. (1) Paragraph 32(2)(a) of the Act is replaced by the following:
(a) a tobacco licensee at the place of manufacture of the product;
(a.1) in the case of manufactured tobacco or cigars, a tobacco licensee who manufactured the tobacco or cigars, at their excise warehouse;
(2) Paragraphs 32(2)(c) to (e) of the Act are replaced by the following:
(c) in the case of manufactured tobacco or cigars, a special excise warehouse licensee at the special excise warehouse of the licensee, if the licensee is permitted under this Act to distribute the tobacco or cigars;
(d) in the case of an imported tobacco product, a prescribed person who is transporting the product under prescribed circumstances and conditions;
(d.1) in the case of manufactured tobacco or cigars manufactured in Canada, a prescribed person who is transporting the tobacco or cigars under prescribed circumstances and conditions;
(e) in the case of an imported tobacco product, a sufferance warehouse licensee in their sufferance warehouse;
(e.1) in the case of imported manufactured tobacco or cigars, a customs bonded warehouse licensee in their customs bonded warehouse;
(3) Paragraph 32(2)(h) of the Act is replaced by the following:
(h) in the case of manufactured tobacco or cigars, an accredited representative for their personal or official use;
(4) Paragraph 32(2)(k) of the Act is replaced by the following:
(k) in the case of manufactured tobacco or cigars, an individual who has manufactured the tobacco or cigars in accordance with subsection 25(3).
(5) Paragraph 32(3)(a) of the Act is replaced by the following:
(a) a tobacco licensee sells or offers to sell manufactured tobacco or cigars that are exported by the licensee in accordance with this Act;
(6) Subparagraphs 32(3)(b)(i) and (ii) of the Act are replaced by the following:
(i) manufactured tobacco or cigars to a special excise warehouse licensee, if the special excise warehouse licensee is permitted under this Act to distribute the tobacco or cigars,
(ii) manufactured tobacco or cigars to an accredited representative for their personal or official use,
(7) Paragraph 32(3)(c) of the Act is replaced by the following:
(c) a special excise warehouse licensee sells or offers to sell manufactured tobacco or cigars to an accredited representative for their personal or official use, if the licensee is permitted under this Act to distribute the tobacco or cigars;
(8) Subparagraphs 32(3)(d)(i) and (ii) of the Act are replaced by the following:
(i) imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act,
(ii) imported manufactured tobacco or cigars to an accredited representative for their personal or official use or to a duty free shop, or
(9) Paragraph 32(3)(g) of the Act is replaced by the following:
(g) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act;
(10) The portion of paragraph 32(3)(h) of the Act before subparagraph (i) is replaced by the following:
(h) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars
(11) Subsections (1) to (10) are deemed to have come into force on July 1, 2003.
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