PART 8Transitional Provisions and Consequential, Related and Coordinating Amendments (continued)
Transitional Provisions (continued)
Marginal note:Transitional treatment of Canadian manufactured tobacco products
(i) the tax is relieved,
(iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day;
Marginal note:Refund of duty paid
(2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty.
(3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.
Marginal note:Refund for re-worked or destroyed tobacco product
316.1 If duty imposed under the Excise Act and tax imposed under section 23 of the Excise Tax Act on a tobacco product manufactured in Canada had become payable before the implementation date and a tobacco licensee under this Act who was, before that day, licensed under those Acts to manufacture the product re-works or destroys, on or after that day, the product in a manner authorized by the Minister, section 181 applies as though that duty and tax were duty paid under this Act.
- 2007, c. 18, s. 132
Marginal note:Transitional treatment of imported tobacco products
317 The following rules apply to an imported tobacco product:
Marginal note:Imported tobacco delivered to duty free shop before implementation date
317.1 If, on the implementation date, imported manufactured tobacco on which tax under section 23.12 of the Excise Tax Act was paid is possessed by a duty free shop licensee and no application for a refund of the tax has been made under that Act, this Act applies in respect of the tobacco as though the tax were special duty under section 53.
- 2007, c. 18, s. 133
Marginal note:Transitional treatment of imported raw leaf tobacco
318 If, on the implementation date, a person possesses raw leaf tobacco that was imported before that day, this Act applies as though the person imported the tobacco on that day.
Marginal note:Removal of cigars from customs bonded warehouse
319 If cigars manufactured in Canada are located in a customs bonded warehouse on the implementation date, they shall be removed from the warehouse and entered into an excise warehouse on that day.
Marginal note:Removal of tobacco products from bonding warehouse of manufacturer
320 (1) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under subsection 196(1) of the Excise Act, the product shall be removed from the warehouse and entered into an excise warehouse on that day.
Marginal note:Removal of tobacco products from bonding warehouse of authorized distributor
(2) If a tobacco product manufactured in Canada is, on the implementation date, located in a bonding warehouse of a person who is licensed under paragraph 50(1)(c) of the Excise Act, the product shall, on that day, be removed from the warehouse and
Consequential and Related Amendments
321 to 325 [Amendments]
326 and 327 [Repealed, 2002, c. 22, s. 409]
328 to 341 [Amendments]
342 to 344 [Repealed, 2002, c. 22, s. 409]
345 to 407 [Amendments]
408 to 411 [Amendments]
PART 9Amendments Related to Excise Tax on Tobacco Products
412 to 421 [Amendments]
PART 10Amendments Related to Ships’ Stores
422 to 432 [Amendments]
PART 11Coming into Force
Marginal note:Coming into force
Return to footnote *[Note: Sections 1 and 408 to 432 in force on assent June 13, 2002; sections 2, 4, 7 to 12, 14 to 24, 159, 211, 219 to 229, 304, 322 and 323 in force April 1, 2003, sections 3, 5, 6, 13, 25 to 158, 160 to 210, 212 to 218, 230 to 303, 305 to 321, 324, 325, 328 to 341 and 345 to 407 and Schedules 1 to 7 in force July 1, 2003, see SI/2003-47.]
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