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Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2026-03-17 and last amended on 2024-07-01. Previous Versions

Marginal note:Selling, etc., unstamped raw leaf tobacco

  •  (1) No person shall dispose of, sell, offer for sale, purchase or have in their possession raw leaf tobacco unless the tobacco is packaged and stamped.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to

    • (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.

    • (c) [Repealed, 2007, c. 18, s. 77]

  • 2002, c. 22, s. 30
  • 2007, c. 18, s. 77

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