Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Prohibition — possession of tobacco manufacturing equipment

• 32.1 (1) No person shall possess tobacco manufacturing equipment with the intent of manufacturing a tobacco product unless

  • (a) the person is a tobacco licensee; or

  • (b) the person is an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3).

• Marginal note:Prohibition — importation of tobacco manufacturing equipment

  (2) No person shall import tobacco manufacturing equipment unless

  • (a) the person is a tobacco licensee;

  • (b) the equipment is designed for use by an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3) and is not designed for commercial manufacturing;

  • (c) the person provides evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that the equipment is imported

    • (i) on a tobacco licensee’s behalf,

    • (ii) for the sole purpose of maintenance, alteration or repair in Canada, if the equipment is intended to be exported immediately after the maintenance, alteration or repair is completed,

    • (iii) by or on behalf of a person who carries on a business of supplying that equipment, or

    • (iv) for in-transit movement through Canada; or

  • (d) it is imported in prescribed circumstances or under prescribed terms and conditions.