Excise Act, 2001

Marginal note:Definitions

58.1 The following definitions apply in this Part.

loose tobacco

tabac à cigarettes

loose tobacco means loose, fine-cut manufactured tobacco for use in making cigarettes. (tabac à cigarettes)

separate retail establishment

établissement de détail distinct

separate retail establishment of a person means a shop or store of the person

• (a) that is geographically separate from other places of business of the person;

• (b) at which, in the ordinary course of the person’s business, the person regularly sells, otherwise than through vending machines, tobacco products to consumers, within the meaning of section 123 of the Excise Tax Act, attending at the shop or store; and

• (c) in respect of which separate records are maintained. (établissement de détail distinct)

taxed tobacco

tabac imposé

taxed tobacco of a person means cigarettes, tobacco sticks, loose tobacco and cigars, in respect of which duty has been imposed under section 42 before January 1, 2008 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1 or in section 4 of that Schedule, as those provisions read on December 31, 2007, and that, at the beginning of January 1, 2008,

• (a) were owned by that person for sale in the ordinary course of a business of the person;

• (b) were not held in a vending machine; and

• (c) were not relieved from that duty under this Act. (tabac imposé)

unit

unité

unit means one cigarette, tobacco stick, gram of loose tobacco or cigar. (unité)