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Excise Act (R.S.C., 1985, c. E-14)

Act current to 2020-05-17 and last amended on 2010-12-15. Previous Versions

 [Repealed, 1993, c. 25, s. 50]

Marginal note:Receiving goods from manufacturers not duly licensed

 Every person who purchases or receives for sale any manufactured tobacco or cigars from any manufacturer not duly licensed under this Act is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition thereto, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars.

  • R.S., 1985, c. E-14, s. 237
  • 1993, c. 25, s. 51

Marginal note:Receiving goods fraudulently stamped or marked

 Every person who purchases or receives for sale any manufactured tobacco or cigars that are fraudulently stamped is guilty of an offence punishable on summary conviction and liable to a fine of not more than ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition thereto, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars.

  • 1993, c. 25, s. 51

Marginal note:Receiving manufactured tobacco or cigars not packaged and stamped

 Except as provided in this Act, every person who purchases or receives for sale any manufactured tobacco or cigars that have not been packaged and stamped with tobacco stamps or cigar stamps as required by this Act and the ministerial regulations is guilty of an offence punishable on summary conviction and liable to a fine not exceeding ten thousand dollars, and in default of payment of the fine to imprisonment for a term not exceeding twelve months, and shall, in addition to the fine, forfeit all the manufactured tobacco or cigars so purchased or received for sale, or the full value of the manufactured tobacco or cigars including all duties and taxes that were payable under this Act or any other Act in respect of the manufactured tobacco or cigars.

  • R.S., 1985, c. E-14, s. 238
  • 1993, c. 25, s. 51
  • 1999, c. 17, s. 144(E)

Marginal note:False account of tobacco brought into factory

 Every manufacturer of tobacco or cigars who omits to enter, or allows any person in his employ to omit to enter, in the inventories, statements, books or returns kept or made pursuant to this Act or the regulations a true account of all tobacco brought into his manufactory shall, for each offence, incur a fine of not more than one thousand dollars and not less than two hundred dollars, and all goods subject to excise found on the premises in which the offence is committed shall be forfeited to the Crown and dealt with accordingly.

  • R.S., c. E-12, s. 245

Marginal note:Absence of stamps to be notice

  •  (1) The absence of the proper tobacco stamp or cigar stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to any cigarette or cigar or any package, carton, box, crate or other container of manufactured tobacco or cigars sold, offered for sale, kept for sale or found in the possession of any person is notice to all persons that

    • (a) in the case of manufactured tobacco or cigars manufactured in Canada, the duties of excise and excise tax imposed on the manufactured tobacco or cigars have not been paid; and

    • (b) in the case of manufactured tobacco or cigars imported into Canada, the additional customs duty imposed on the manufactured tobacco or cigars under the Customs Act and the Customs Tariff and the excise tax imposed on the manufactured tobacco or cigars have not been paid.

  • Marginal note:Tobacco or cigars to be forfeited

    (2) Manufactured tobacco or cigars that are not put up in packages and stamped with tobacco stamps or cigar stamps as required by this Act and the ministerial regulations and that are

    • (a) sold or offered for sale, other than

      • (i) in the case of manufactured tobacco, by a licensed tobacco manufacturer for export from Canada in accordance with this Act and the ministerial regulations,

      • (i.1) in the case of cigars, by a licensed cigar manufacturer

        • (A) for export from Canada in accordance with this Act and the ministerial regulations, or

        • (B) as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act,

      • (ii) by a person who has a licence for a bonding warehouse granted under paragraph 50(1)(c),

      • (iii) by a person licensed under the Customs Tariff to operate a bonded warehouse, where

        • (A) the cigars were manufactured in Canada and are sold or offered for sale as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act, or

        • (B) the manufactured tobacco or cigars were imported and are, in accordance with this Act, the Customs Tariff and the Customs Act, sold or offered for sale to an accredited representative, to a duty free shop licensed under the Customs Act, as ships’ stores in accordance with the regulations made under the Customs Tariff and the Excise Tax Act, to an operator of a bonded warehouse licensed under the Customs Tariff or for export, or

      • (iv) by a person licensed under the Customs Act to operate a duty free shop, if

        • (A) the manufactured tobacco was imported and is sold or offered for sale in accordance with that Act to a person about to leave Canada, or

        • (B) the cigars are sold or offered for sale in accordance with that Act to a person about to leave Canada,

    • (b) found in the possession of any person, other than

      • (i) in the possession of a licensed tobacco manufacturer or licensed cigar manufacturer, in the manufactory of that manufacturer,

      • (ii) in the possession of a person who has a licence for a bonding warehouse granted under paragraph 50(1)(c), in that bonding warehouse,

      • (iii) while the manufactured tobacco or cigars are in transit in accordance with ministerial regulations after having been removed in bond under ministerial regulations,

      • (iv) in the case of cigars or imported manufactured tobacco, in the possession of a person licensed under the Customs Tariff to operate a bonded warehouse or under the Customs Act to operate a sufferance warehouse or duty free shop in that warehouse or duty free shop,

      • (v) in the possession of a person who is an accredited representative for the personal or official use of that person,

      • (vi) in the case of cigars or imported manufactured tobacco, in the possession of a person as ships’ stores, if the acquisition and possession of the cigars or manufactured tobacco by that person are in accordance with the regulations made under the Customs Act, the Customs Tariff and the Excise Tax Act, or

      • (vii) in such quantities as may be prescribed by ministerial regulations, where

        • (A) the manufactured tobacco or cigars were imported by an individual for consumption by the individual or for consumption by another person at the individual’s expense,

        • (B) the manufactured tobacco or cigars were imported in quantities not in excess of such quantities as are prescribed by ministerial regulations made for the purposes of subsection 201(3), and

        • (C) all duties, within the meaning assigned by subsection 2(1) of the Customs Act, payable on the manufactured tobacco or cigars have been paid,

    shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly.

  • 1993, c. 25, s. 52
  • 1994, c. 37, s. 8
  • 1995, c. 41, s. 111
  • 1999, c. 17, s. 144(E)
  • 2001, c. 16, s. 14
  • 2002, c. 22, s. 425(F)
 
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