Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)
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Assented to 2018-06-21
PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts (continued)
Amendments to Various Regulations (continued)
SOR/2003-288Stamping and Marking of Tobacco Products Regulations
108 The title of the Stamping and Marking of Tobacco Products Regulations is replaced by the following:
109 Section 2 of the Regulations is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) a cannabis product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapper, package, box or other container — in which it is sold to the consumer.
110 Subsection 4(2) of the Regulations is replaced by the following:
(2) For the purposes of paragraph 25.3(2)(d) of the Act, a prescribed person is a person who transports a tobacco excise stamp on behalf of a person described in paragraph 25.3(2)(a) or (b) of the Act.
(3) For the purposes of paragraph 158.05(2)(c) of the Act, a prescribed person is a person who transports a cannabis excise stamp on behalf of a person described in paragraph 158.05(2)(a) or (b) of the Act.
111 Subparagraphs 4.1(1)(a)(i) and (ii) of the Regulations are replaced by the following:
112 The portion of section 4.2 of the Regulations before paragraph (a) is replaced by the following:
4.2 For the purposes of the definition stamped in section 2 of the Act and subsections 25.3(1) and 158.05(1) of the Act, the prescribed manner of affixing an excise stamp to a package is by affixing the stamp
SOR/2011-177Tobacco Products Labelling Regulations (Cigarettes and Little Cigars)
113 The Tobacco Products Labelling Regulations (Cigarettes and Little Cigars) are amended by replacing “excise stamp” with “tobacco excise stamp” in the following provisions:
Consequential Amendments
R.S., c. C-46Criminal Code
114 (1) Subparagraph (g)(i) of the definition offence in section 183 of the Criminal Code is replaced by the following:
(i) section 214 (unlawful production, sale, etc., of tobacco, alcohol or cannabis),
(2) Paragraph (g) of the definition offence in section 183 of the Act is amended by adding the following after subparagraph (iii):
(iii.1) section 218.1 (unlawful possession, sale, etc., of unstamped cannabis),
R.S., c. 1 (2nd Supp.)Customs Act
115 (1) The definition excise stamp in subsection 2(1) of the Customs Act is replaced by the following:
- excise stamp
excise stamp has the same meaning as in section 2 of the Excise Act, 2001; (timbre d’accise)
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- cannabis product
cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)
116 Subsection 109.2(2) of the Act is replaced by the following:
Marginal note:Contravention relating to tobacco, cannabis and designated goods
(2) Every person that
(a) removes tobacco products, cannabis products or designated goods or causes tobacco products, cannabis products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the Customs Tariff or the regulations made under those Acts, or
(b) sells or uses tobacco products or designated goods designated as ships’ stores in contravention of this Act or the Customs Tariff or the regulations made under those Acts,
is liable to a penalty equal to double the total of the duties that would be payable on like tobacco products, cannabis products or designated goods released in like condition at the rates of duties applicable to like tobacco products, cannabis products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct.
Application
117 (1) In applying sections 14 and 23 of the Excise Act, 2001 in respect of a cannabis licence that is issued to a person before commencement day, the following rules apply beginning on the day on which the cannabis licence is issued until commencement day:
(a) subsection 14(1.2) of that Act, as enacted by section 71, is to be read as follows:
(1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations comes into effect.
(b) paragraph 23(2.1)(a.1) of that Act, as enacted by subsection 72(1), is to be read as follows:
(a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act or a licence issued to the person under section 35 of the Access to Cannabis for Medical Purposes Regulations is amended, suspended or revoked; or
(2) Section 158.13 of the Excise Act, 2001, as enacted by section 73, and section 84 only apply to cannabis products that are entered into the duty-paid market on or after commencement day, including cannabis products that are delivered at any time to a purchaser for sale or distribution on or after commencement day.
(3) Sections 158.19 and 158.2 of the Excise Act, 2001, as enacted by section 73, only apply to packaged cannabis products that are delivered to a purchaser on or after commencement day.
(4) Sections 158.21 and 158.22 of the Excise Act, 2001, as enacted by section 73, only apply to cannabis products that are imported into Canada or released (as defined in the Customs Act) on or after commencement day.
(5) Section 158.25 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that are taken for use on or after commencement day.
(6) Section 158.26 of the Excise Act, 2001, as enacted by section 73, only applies to cannabis products that, on or after commencement day, cannot be accounted for as being in the possession of a cannabis licensee or in the possession of a person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a) of that Act, as enacted by section 73.
Transitional Provision
118 (1) In this section, transitional period means the period beginning on the first day on which both this Act and the other Act have received royal assent and ending at the end of the day preceding commencement day.
(2) If, at any time during the transitional period, provisions of the Excise Act, 2001, as enacted or amended by this Part, rely on or incorporate provisions or concepts found in provisions of the other Act (other than subsection 204(1) of the other Act) that are not in force at that time, those provisions of the other Act are deemed, despite subsection 226(1) of the other Act, to be in force at that time but only for the purposes of applying the Excise Act, 2001.
R.S., c. F-8; 1995, c. 17, s. 45(1)Amendment to the Federal-Provincial Fiscal Arrangements Act
119 (1) The definition accord de coordination de la taxation du cannabis in subsection 2(1) of the French version of the Federal-Provincial Fiscal Arrangements Act is replaced by the following:
- coordinated cannabis taxation agreement
accord de coordination de la taxation du cannabis Accord ou arrangement conclu par le ministre pour le compte du gouvernement du Canada en vertu de la partie III.2, y compris les modifications à l’accord ou à l’arrangement effectuées en vertu de cette partie. (coordinated cannabis taxation agreement)
(2) Subsection (1) is deemed to have come into force on December 14, 2017.
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