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(c) [Repealed, 2007, c. 18, s. 77]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