Excise Act, 2001

Marginal note:Refund of duty — destroyed tobacco products

• 181 (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed.

• Marginal note:Refund of inventory tax — destroyed domestic cigarettes

  (2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

  • (a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were re-worked or destroyed by the licensee in accordance with section 41 and that either

    • (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or

    • (ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and

  • (b) the licensee applies for the refund within two years after the taxed cigarettes are re-worked or destroyed.

• Marginal note:Refund of inventory tax — destroyed imported cigarettes

  (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

  • (a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either

    • (i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or

    • (ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and

  • (b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed.