Jobs and Economic Growth Act (S.C. 2010, c. 12)
Full Document:
Assented to 2010-07-12
40. The Act is amended by adding the following after section 25:
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).
Marginal note:Security
(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.
Marginal note:Counterfeiting excise stamps
25.2 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for an excise stamp.
Marginal note:Unlawful possession of excise stamps
25.3 (1) No person shall possess an excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition “stamped” in section 2 to indicate that duty, other than special duty, has been paid on the product.
Marginal note:Exceptions — possession
(2) Subsection (1) does not apply to the possession of an excise stamp by
(a) the person who lawfully produced the excise stamp;
(b) the person who is issued the excise stamp;
(c) a sufferance warehouse licensee who possesses the excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or
(d) a prescribed person.
Marginal note:Unlawful supply of excise stamps
25.4 No person shall dispose of, sell or otherwise supply, or offer to supply, an excise stamp otherwise than in accordance with this Act.
Marginal note:Cancellation, return and destruction of excise stamps
25.5 The Minister may
(a) cancel an excise stamp that has been issued; and
(b) direct that it be returned or destroyed in a manner specified by the Minister.
41. The Act is amended by adding the following after subsection 206(2.1):
Marginal note:Keeping records — excise stamps
(2.2) Every person who has been issued an excise stamp shall keep all records that are necessary to determine the receipt, retention, location, use or disposition of the stamp.
Marginal note:2008, c. 28, s. 60
42. The portion of section 214 of the Act before paragraph (a) is replaced by the following:
Marginal note:Unlawful production, sale, etc., of tobacco or alcohol
214. Every person who contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60 and 62 is guilty of an offence and liable
Marginal note:2007, c. 18, s. 121
43. Section 234 of the Act is replaced by the following:
Marginal note:Contravention of section 38, 40, 49, 61, 62.1, 99, 149 or 151
234. (1) Every person who contravenes section 38, 40, 49, 61, 62.1, 99, 149 or 151 is liable to a penalty of not more than $25,000.
Marginal note:Failure to comply
(2) Every person who fails to return or destroy stamps as directed by the Minister under paragraph 25.5(b), or who fails to re-work or destroy a tobacco product in the manner authorized by the Minister under section 41, is liable to a penalty of not more than $25,000.
44. The Act is amended by adding the following after section 238:
Marginal note:Penalty in respect of unaccounted excise stamps
238.1 (1) Every person who is issued excise stamps is liable to a penalty if the person cannot account for the stamps as being in their possession unless
(a) the person can demonstrate that the stamps were affixed to tobacco products or their containers in the manner prescribed for the purposes of the definition “stamped” in section 2 and that duty, other than special duty, has been paid on the products; or
(b) in the case of stamps that were cancelled, the person can demonstrate that the stamps were returned or destroyed as directed by the Minister.
Marginal note:Amount of the penalty
(2) The amount of the penalty for each excise stamp that cannot be accounted for is equal to the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1).
Marginal note:2007, c. 18, s. 127(1)
45. Section 264 of the Act is replaced by the following:
Marginal note:Certain things not to be returned
264. Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.
46. Section 266 of the Act is amended by adding the following after subsection (1):
Marginal note:Excise stamps not to be sold
(1.1) Despite subsection (1), the Minister shall not sell excise stamps that have been seized under section 260.
47. (1) Paragraph 304(1)(c) of the Act is replaced by the following:
(c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;
(2) Paragraph 304(1)(d) of the French version of the Act is replaced by the following:
d) régir la durée, la modification, la suspension, le renouvellement, la révocation, le retrait et le rétablissement des licences, agréments et autorisations;
(3) Subsection 304(1) of the Act is amended by adding the following after paragraph (f):
(f.1) respecting the issuance of excise stamps;
(4) Paragraph 304(1)(i) of the French version of the Act is replaced by the following:
i) régir le dépôt de produits du tabac et d’alcool dans un entrepôt d’accise ou un entrepôt d’accise spécial et leur sortie d’un tel entrepôt;
Marginal note:2007, c. 18, s. 130(1)
(5) Paragraph 304(1)(n) of the French version of the Act is replaced by the following:
n) régir la vente, en vertu de l’article 266, d’alcool, de produits du tabac, de tabac en feuilles, d’alcool spécialement dénaturé ou de préparations assujetties à des restrictions saisis en vertu de l’article 260;
R.S., c. 1 (2nd Supp.)Customs Act
48. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
“excise stamp”
« timbre d’accise »
“excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) of the Excise Act, 2001 and that has not been cancelled under section 25.5 of that Act;
49. Section 97.25 of the Act is amended by adding the following after subsection (3):
Marginal note:Excise stamps not to be sold
(3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.
Marginal note:2007, c. 18, s. 137(1)
50. Subsection 117(2) of the Act is replaced by the following:
Marginal note:No return of certain goods
(2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco, excise stamps or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.
51. Section 119.1 of the Act is amended by adding the following after subsection (1):
Marginal note:Excise stamps not to be sold
(1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.
Marginal note:2007, c. 18, s. 139(1)
52. The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disposal of things abandoned or forfeit
142. (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall
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