Interpretation

1 The definitions in this section apply in these Regulations.

Act

Act means the Excise Act, 2001. (Loi)

carton

carton means a paperboard box or wrapper containing 15 or fewer packages of cigarettes or 200 or fewer tobacco sticks. (cartouche)

case

case means a corrugated cardboard box in which packages or cartons of tobacco products are packed, primarily for the purpose of transport and protection against damage. (caisse)

manufacturer

manufacturer means a manufacturer of tobacco products. (fabricant)

smokeless tobacco

smokeless tobacco means chewing tobacco and snuff. (tabac sans fumée)

Prescribed Package

2 For the purpose of paragraph (a) of the definition packaged in section 2 of the Act,

• (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and

• (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public.

Information on Packages

• 3 (1) Subject to subsection (2), the following information shall be provided in legible type on every package that contains tobacco products:

  • (a) the name and address of the manufacturer who packaged the tobacco products; or

  • (b) the manufacturer’s licence number.

• (2) If a manufacturer packages tobacco products for another person, the name and address of the principal place of business of that other person may be provided on the package instead of the information referred to in subsection (1).

• (3) The following information shall be provided on every case of tobacco products:

  • (a) if the case is packed with cartons, the number of cartons in the case and the number of packages in each carton; or

  • (b) if the case is packed with packages, the number of packages in the case and the weight of the tobacco product in each package.

• (4) The words “not for sale in Canada” and “vente interdite au Canada” shall be printed in a conspicuous manner on every package of manufactured tobacco that is to be exported and is intended for delivery

  • (a) to a foreign duty free shop; or

  • (b) for use as foreign ships’ stores.

Prescribed Person

• 4 (1) For the purposes of subsection 25.1(1) of the Act, a prescribed person is a person who satisfies the requirements set out in paragraphs 2(2)(a) to (e) of the Regulations Respecting Excise Licences and Registrations.

• (2) For the purposes of paragraph 25.3(2)(d) of the Act, a prescribed person is a person who transports an excise stamp on behalf of a person described in paragraph 25.3(2)(a) or (b) of the Act.

Security

• 4.1 (1) Subject to subsections (2) to (4), the amount of security for the purpose of subsection 25.1(3) of the Act is the greater of

  • (a) the amount equal to one half of the amount of duty that would be imposed under section 42 of the Act on tobacco products if they were stamped with

    • (i) the unaffixed excise stamps in the applicant’s possession at the time of application, and

    • (ii) the excise stamps to be issued in respect of the application; and

  • (b) $5,000.

• (2) Subject to subsection (3), if the amount referred to in paragraph (1)(a) is greater than $2 million, the amount of security for the purpose of subsection 25.1(3) of the Act is $2 million.

• (3) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is equal to or greater than the amount of security determined in accordance with subsection (1) or (2), as the case may be, the amount of security for the purpose of subsection 25.1(3) of the Act is nil.

• (4) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is less than the amount of security determined in accordance with subsection (1) or (2), as the case may be, the amount of security for the purpose of subsection 25.1(3) of the Act is the difference between the amount of security determined in accordance with subsection (1) or (2), as the case may be, and the amount of security provided by the person under paragraph 23(3)(b) of the Act.

Excise Stamps

4.2 For the purposes of the definition stamped in section 2 of the Act and subsection 25.3(1) of the Act, the prescribed manner of affixing an excise stamp to a package is by affixing the stamp

• (a) in a conspicuous place on the package;

• (b) in a manner that seals the package;

• (c) in a manner that the stamp remains affixed to the package after the package is opened;

• (d) in a manner that does not interfere with the stamp’s security features; and

• (e) in a manner that does not obstruct any information that is required by or under an Act of Parliament to appear on the package.

Prescribed Limit

• 5 (1) For the purposes of paragraphs 32(2)(j) and 35(2)(c) of the Act, the prescribed limit is five units of tobacco products.

• (2) For the purposes of subsection (1), a unit of tobacco products consists of

  • (a) 200 cigarettes;

  • (b) 50 cigars;

  • (c) 200 tobacco sticks; or

  • (d) 200 g of manufactured tobacco.

Tobacco Marking

6 Subject to sections 8 and 9, the bilingual tobacco marking set out in Schedule 7 or the two separate unilingual tobacco markings — one in English and one in French — referred to in that Schedule shall, in a conspicuous manner and in accordance with the specifications set out in that Schedule, be printed on or affixed to the following containers and cases if they are intended for export or delivery to an accredited representative:

• (a) every container that contains a tobacco product manufactured in Canada other than cigars, smokeless tobacco or raw leaf tobacco ; and

• (b) every case that contains cigars, smokeless tobacco or raw leaf tobacco manufactured in Canada.

7 The tobacco marking set out in Schedule 8 shall, in a conspicuous manner and in accordance with the specifications set out in that Schedule, be printed on or affixed to every case that contains

• (a) cigars manufactured in Canada and intended for delivery to a duty free shop or for use as ships’ stores; or

• (b) an imported tobacco product that is intended for delivery to an accredited representative, a duty free shop or a customs bonded warehouse.

Prescribed Brands of Tobacco Products

8 The brands of tobacco products set out in Schedule 9 are prescribed brands for the purposes of subsection 38(3) of the Act.

Prescribed Brands of Cigarettes

9 Cigarettes exported under a brand set out in Schedule 10 are prescribed cigarettes for the purposes of paragraph 38(4)(a) of the Act.

Coming into Force

10 These Regulations are deemed to have taken effect on July 1, 2003.

SCHEDULE 1(Paragraph 4(1)(a))Stamps for Packages of Cigarettes and Tobacco Sticks

The following specifications apply:

Background Colour: Pantone Peach 713

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 8 point

SCHEDULE 2(Paragraph 4(1)(b))Stamps for Packages of Cigars

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 8 point

SCHEDULE 3(Paragraph 4(1)(c))Stamps for Packages of Manufactured Tobacco (Other than Cigarettes or Tobacco Sticks)

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 8 point

SCHEDULE 4(Subsection 4(2))Stamps for Cartons of Black Stock Cigarettes and Black Stock Tobacco Sticks

• * Alternatively, two separate unilingual stamps, one English and one French, may be used.

The following specifications apply:

Background Colour: Pantone Peach 713

Text Colour: Process Black 100%

Text Font: Helvetica bold, minimum 7 point

Stamp Width: minimum 2.9 cm

Stamp Height: minimum 1.4 cm

Stamp Border: minimum 1.5 point

SCHEDULE 5(Subsection 4(3))Stamps for Cases of Black Stock Cigarettes and Black Stock Tobacco Sticks

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica bold, minimum 36 point

Stamp Width: minimum 19 cm

Stamp Height: minimum 7 cm

Stamp Border: minimum 1.5 point

SCHEDULE 6(Subsection 4(4))Stamps for Packages of Raw Leaf Tobacco

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 8 point

• Note: 

  If the raw leaf tobacco is not further packaged in a manner other than by being formed into a hand, the stamp shall be of sufficient length to be interlaced and wrapped around the hand of tobacco.

SCHEDULE 7(Section 6)Tobacco Marking for Cases or Containers of Tobacco Products Manufactured in Canada for Export or Delivery to an Accredited Representative

• * Alternatively, two separate unilingual markings, one English and one French, may be used for cartons.

The following specifications apply:

Background Colour: Light Blue for cartons

Text Colour: Process Black 100%

• Text Font: 

  Helvetica, minimum 8 point for containers other than cases
• Helvetica, minimum 36 point for cases

Size: 7 cm × 19 cm for cases

SCHEDULE 8(Section 7)Tobacco Marking for Cases of Tobacco Products for Delivery as Ships’ Stores or to an Accredited Representative, a Duty Free Shop or a Customs Bonded Warehouse

The following specifications apply:

Text Colour: Process Black 100%

Text Font: Helvetica, minimum 36 point

Stamp Width: minimum 19 cm

Stamp Height: minimum 7 cm

Stamp Border: minimum 1.5 point