Lighters Regulations (SOR/2016-187)

Documents

Marginal note:Luxury lighters

16 A manufacturer or an importer of a luxury lighter must prepare and maintain documents that identify the lighter and that show the following information, and must keep those documents for a period of six years after the date of sale or the date of importation:

• (a) in the case of a lighter manufactured in Canada, the value at the time of sale by the manufacturer; and

• (b) in the case of an imported lighter, the value for duty as determined in accordance with sections 47 to 55 of the Customs Act.

Repeal

17 [Repeal]

Coming into Force

Marginal note:Registration

18 These Regulations come into force on the day on which they are registered.