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Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped (SOR/2003-203)

Regulations are current to 2024-11-26 and last amended on 2024-07-01. Previous Versions

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Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped

SOR/2003-203

EXCISE ACT, 2001

Registration 2003-06-05

Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped

P.C. 2003-857 2003-06-05

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001Footnote a, hereby makes the annexed Regulations Respecting the Possession of Tobacco Products That Are Not Stamped.

Authorized Possession

1 For the purposes of paragraph 32(2)(d) of the Excise Act, 2001, a person may possess tobacco products that are not stamped if

  • (a) the person is authorized by an officer under section 19 of the Customs Act to transport tobacco products that have been reported under section 12 of that Act and is acting in accordance with that authorization; or

  • (b) the person has in their possession documentation that provides evidence that the person is transporting the tobacco products on behalf of

    • (i) a tobacco licensee,

    • (ii) an excise warehouse licensee,

    • (iii) a special excise warehouse licensee,

    • (iv) a duty free shop licensee,

    • (v) any person, if the tobacco products are designated as ships’ stores under the Ships’ Stores Regulations, or

    • (vi) an accredited representative.

1.1 For the purposes of subparagraph 158.11(3)(a)(i) of the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that the person is transporting the cannabis product on behalf of a cannabis licensee or, in the case of an industrial hemp by-product, an industrial hemp grower.

  • 2018, c. 12, s. 107

1.2 For the purposes of subparagraph 158.11(3)(a)(ii) of the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that

  • (a) the person is sterilizing the cannabis product on behalf of a cannabis licensee;

  • (b) the cannabis licensee owns the cannabis product throughout the period during which the person is in possession of it; and

  • (c) the cannabis product is to be returned to the premises of the cannabis licensee as soon as possible after the sterilization of the cannabis product.

  • 2018, c. 12, s. 107

1.3 For the purposes of paragraph 158.11(6)(a) of the Excise Act, 2001, a person may possess cannabis products in a particular specified province that are not stamped to indicate that additional cannabis duty in respect of the particular specified province has been paid if

  • (a) the person holds a licence for sale for medical purposes issued under section 62 of the Cannabis Act;

  • (b) the person is authorized by another province to sell cannabis products in the other province and, if the other province is a specified province, the cannabis products are stamped to indicate that additional cannabis duty in respect of the other province has been paid; or

  • (c) the person is an individual who possesses the cannabis products for their personal use and the total amount of the cannabis products is equivalent to no more than 30 g of dried cannabis, as determined in accordance with the Cannabis Act.

1.31 For the purposes of subsection 158.44(2) of the Excise Act, 2001, a person may possess vaping products in a particular specified vaping province that are not stamped to indicate that additional vaping duty in respect of the particular specified vaping province has been paid if

  • (a) the vaping products are to be sold or offered for sale by the person, or by another person, to consumers in another province and, if the other province is a specified vaping province, the vaping products are stamped to indicate that additional vaping duty in respect of the other province has been paid; or

  • (b) the person is an individual who possesses the vaping products for their personal use.

1.4 For the purposes of paragraph 158.44(3)(b) of the Excise Act, 2001, a person may possess a vaping product that is not stamped if

  • (a) the person is authorized by an officer under section 19 of the Customs Act to transport vaping products that have been reported under section 12 of that Act and is acting in accordance with that authorization; or

  • (b) the person has in their possession documentation that provides evidence that the person is transporting the vaping product on behalf of

    • (i) a vaping product licensee,

    • (ii) an excise warehouse licensee, or

    • (iii) an accredited representative.

Coming into Force

2 These Regulations take effect on July 1, 2003.

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