Excise Act, 2001
Marginal note:Issuance of excise stamps
25.1 (1) On application in the prescribed form and manner, the Minister may issue, to a tobacco licensee or a prescribed person who is importing tobacco products, stamps the purpose of which is to indicate that duty, other than special duty, has been paid on a tobacco product.
Marginal note:Quantity of excise stamps
(2) The Minister may limit the quantity of excise stamps that may be issued to a person under subsection (1).
(3) No person shall be issued an excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations.
Marginal note:Supply of excise stamps
(4) The Minister may authorize a producer of excise stamps to supply, on the direction of the Minister, excise stamps to a person who is issued those stamps under subsection (1).
Marginal note:Design and construction
(5) The design and construction of excise stamps shall be subject to the approval of the Minister.
- 2010, c. 12, s. 40
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