Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
80. (1) Paragraph 35(2)(b) of the Act is replaced by the following:
(b) manufactured tobacco or cigars that a tobacco licensee is authorized to import under subsection 41(2);
(2) Paragraph 35(2)(d) of the Act is replaced by the following:
(d) raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer.
(3) Subsections (1) and (2) are deemed to have come into force on July 1, 2003.
81. (1) Section 37 of the Act is replaced by the following:
Marginal note:Unstamped products to be warehoused
37. If manufactured tobacco or cigars manufactured in Canada are not stamped by a tobacco licensee, the tobacco licensee shall immediately enter the tobacco or cigars into the licensee’s excise warehouse.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
82. (1) Subsections 38(1) to (4) of the Act are replaced by the following:
Marginal note:No warehousing of tobacco without markings
38. (1) Subject to subsections (3) and (4), no person shall enter into an excise warehouse a container of manufactured tobacco or cigars unless the container has printed on it or affixed to it tobacco markings and other prescribed information.
Marginal note:No delivery of imported tobacco without markings
(2) Subject to subsection (3), no person shall deliver a container of imported manufactured tobacco or cigars that does not have printed on it or affixed to it tobacco markings and other prescribed information to
(a) a duty free shop for sale or offer for sale in accordance with the Customs Act;
(b) an accredited representative; or
(c) a customs bonded warehouse.
Marginal note:Exception for prescribed manufactured tobacco
(3) A container of manufactured tobacco does not require tobacco markings to be printed on or affixed to it if the brand of the tobacco is not commonly sold in Canada and is prescribed.
Marginal note:Exception for prescribed cigarettes
(4) A container of cigarettes does not require tobacco markings to be printed on or affixed to it if the cigarettes are of a particular type or formulation manufactured in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured and sold in Canada and
(a) cigarettes of the particular type or formulation exported under that brand are prescribed cigarettes; and
(b) cigarettes of the particular type or formulation have never been sold in Canada under that brand or any other brand.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
83. (1) Subsection 41(2) of the Act is replaced by the following:
Marginal note:Importation for re-working or destruction
(2) The Minister may authorize a tobacco licensee to import any manufactured tobacco or cigars manufactured in Canada by the licensee for re-working or destruction by the licensee in accordance with subsection (1).
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
84. (1) Section 46 of the Act is replaced by the following:
Marginal note:Duty relieved — raw leaf tobacco
46. The duty imposed under section 42 is relieved on raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
85. (1) Subsection 50(3) of the Act is replaced by the following:
Marginal note:Prohibition on removal
(3) No person shall remove from an excise warehouse or a special excise warehouse manufactured tobacco or cigars manufactured in Canada.
(2) Subsection 50(10) of the Act is replaced by the following:
Marginal note:Removal from warehouse for re-working or destruction
(10) Subject to the regulations, manufactured tobacco or cigars manufactured in Canada may be removed from the excise warehouse of the tobacco licensee who manufactured them if they are removed for re-working or destruction by the licensee in accordance with section 41.
(3) Subsections (1) and (2) are deemed to have come into force on July 1, 2003.
86. (1) Subsection 51(1) of the Act is replaced by the following:
Marginal note:Removal of imported tobacco
51. (1) No person shall remove imported manufactured tobacco or cigars from an excise warehouse.
(2) The portion of subsection 51(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Exception
(2) Subject to the regulations, imported manufactured tobacco or cigars may be removed from an excise warehouse
(3) Subsections (1) and (2) are deemed to have come into force on July 1, 2003.
87. (1) Section 52 of the Act is replaced by the following:
Marginal note:Restriction — special excise warehouse
52. No special excise warehouse licensee shall store manufactured tobacco or cigars that are manufactured in Canada in their special excise warehouse for any purpose other than the sale and distribution of the tobacco or cigars to an accredited representative for the personal or official use of the representative.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
88. (1) The Act is amended by adding the following after section 59:
Marginal note:Importations involving a provincial authority
59.1 If alcohol is imported under circumstances in which subsection 3(1) of the Importation of Intoxicating Liquors Act applies, the alcohol is deemed, for the purposes of this Act and subsection 21.2(3) of the Customs Tariff, to have been imported by the person who would have been the importer in the absence of that subsection 3(1) and not by Her Majesty in right of a province or a liquor authority.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
89. (1) Subsection 60(2) of the Act is replaced by the following:
Marginal note:Exception
(2) Subsection (1) does not apply to
(a) the packaging of spirits from a marked special container by a purchaser at a bottle-your-own premises; or
(b) the production of spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
90. (1) Section 61 of the Act is amended by striking out the word “or” at the end of paragraph (a), by adding the word “or” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) possesses the still or equipment solely for the purpose of producing spirits for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
91. (1) The Act is amended by adding the following after section 62:
Marginal note:Prohibition — fortification of wine
62.1 Except as permitted under section 130, no person shall use bulk spirits to fortify bulk wine.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
92. (1) The portion of section 66 of the Act before paragraph (a) is replaced by the following:
Marginal note:Application — in-transit and transhipped alcohol
66. Sections 67 to 72, 75, 76, 80, 85, 88, 97 to 100 and 102 do not apply to imported alcohol or specially denatured alcohol that is, in accordance with the Customs Act, the Customs Tariff and the regulations made under those Acts,
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
93. (1) Subsection 70(2) of the Act is amended by adding the following after paragraph (c):
(c.1) in the case of bulk spirits produced for the purpose or as a consequence of the analysis of the composition of a substance containing absolute ethyl alcohol, to a person who, having produced those spirits, possesses them during the period of analysis;
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
94. (1) Paragraph 73(d) of the Act is replaced by the following:
(d) use it in accordance with section 130, 131 or 131.1;
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
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