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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Act current to 2020-09-09 and last amended on 2019-06-21. Previous Versions

PART 3Tobacco (continued)

Regulation of Tobacco (continued)

Marginal note:Selling, etc., unstamped raw leaf tobacco

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    • (c) [Repealed, 2007, c. 18, s. 77]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

Marginal note:Exceptions to sections 26 and 30

 A tobacco grower does not contravene section 26 or 30 by reason only that the grower deals in or has in their possession raw leaf tobacco

  • (a) grown by the grower on their property for sale to a tobacco licensee or a licensed tobacco dealer or for other disposition to a tobacco licensee, if the tobacco is either on the grower’s property or is being transported by the grower

    • (i) in connection with the curing of the tobacco,

    • (ii) for delivery to or return from a tobacco licensee or a licensed tobacco dealer, or

    • (iii) for delivery to or return from a body established under provincial law for the marketing of raw leaf tobacco grown in the province;

  • (b) grown by any other person, if the grower operates a tobacco drying kiln on the grower’s property and the grower’s possession is solely for the purpose of curing the tobacco and returning it to the other person immediately after completion of the curing process or exporting it in accordance with paragraph (c); or

  • (c) that is to be exported, if the grower has the written approval of the Minister and complies with any conditions that the Minister considers appropriate.

  • 2002, c. 22, s. 31
  • 2007, c. 18, s. 78

Marginal note:Unlawful possession or sale of tobacco products

  •  (1) No person shall sell, offer for sale or have in their possession a tobacco product unless it is stamped.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of a tobacco product by

    • (a) a tobacco licensee at the place of manufacture of the product;

    • (a.1) in the case of manufactured tobacco or cigars, a tobacco licensee who manufactured the tobacco or cigars, at their excise warehouse;

    • (b) in the case of cigars or imported manufactured tobacco, an excise warehouse licensee at the excise warehouse of the licensee;

    • (c) in the case of manufactured tobacco or cigars, a special excise warehouse licensee at the special excise warehouse of the licensee, if the licensee is permitted under this Act to distribute the tobacco or cigars;

    • (d) in the case of an imported tobacco product, a prescribed person who is transporting the product under prescribed circumstances and conditions;

    • (d.1) in the case of manufactured tobacco or cigars manufactured in Canada, a prescribed person who is transporting the tobacco or cigars under prescribed circumstances and conditions;

    • (e) in the case of an imported tobacco product, a sufferance warehouse licensee in their sufferance warehouse;

    • (e.1) in the case of imported manufactured tobacco or cigars, a customs bonded warehouse licensee in their customs bonded warehouse;

    • (f) in the case of cigars, a duty free shop licensee in their duty free shop;

    • (g) in the case of imported manufactured tobacco, a duty free shop licensee in their duty free shop if the licensee holds a licence issued under section 22;

    • (h) in the case of manufactured tobacco or cigars, an accredited representative for their personal or official use;

    • (i) in the case of cigars or imported manufactured tobacco, a person as ships’ stores if the acquisition and possession of the product by that person are in accordance with the Ships’ Stores Regulations;

    • (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or

    • (k) in the case of manufactured tobacco or cigars, an individual who has manufactured the tobacco or cigars in accordance with subsection 25(3).

  • Marginal note:Exceptions — sale or offer for sale

    (3) Subsection (1) does not apply where

    • (a) a tobacco licensee sells or offers to sell manufactured tobacco or cigars that are exported by the licensee in accordance with this Act;

    • (b) a tobacco licensee sells or offers to sell

      • (i) manufactured tobacco or cigars to a special excise warehouse licensee, if the special excise warehouse licensee is permitted under this Act to distribute the tobacco or cigars,

      • (ii) manufactured tobacco or cigars to an accredited representative for their personal or official use,

      • (iii) cigars to an excise warehouse licensee for delivery as ships’ stores in accordance with the Ships’ Stores Regulations,

      • (iv) cigars to a duty free shop for sale or offer for sale in accordance with the Customs Act, or

      • (v) cigars as ships’ stores in accordance with the Ships’ Stores Regulations;

    • (c) a special excise warehouse licensee sells or offers to sell manufactured tobacco or cigars to an accredited representative for their personal or official use, if the licensee is permitted under this Act to distribute the tobacco or cigars;

    • (d) an excise warehouse licensee sells or offers to sell

      • (i) imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act,

      • (ii) imported manufactured tobacco or cigars to an accredited representative for their personal or official use or to a duty free shop, or

      • (iii) cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations;

    • (e) a duty free shop licensee sells or offers to sell cigars in accordance with the Customs Act;

    • (f) a duty free shop licensee who holds a licence issued under section 22 sells or offers to sell imported manufactured tobacco in accordance with the Customs Act;

    • (g) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act;

    • (h) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars

    • (i) a person sells or offers for sale cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations.

  • 2002, c. 22, s. 32
  • 2007, c. 18, s. 79
 
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