Excise Act — E-14 6
Definitions 6 In this Act, accredited representative means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act; ( représentant accrédité ) Canada twist , otherwise called tabac blanc en torquettes , means the unstemmed, unflavoured and unpressed leaf of tobacco grown in Canada, twisted and made into coils by a manufacturer of tobacco duly licensed under this Act; ( tabac canadien en torquette ou tabac blanc en torquette ) casing and case refer to the operation of adding to raw leaf tobacco any flavouring materials, but moistening by water alone is not casing; ( aromatisation ) cigar means every description of cigar, cigarillo and cheroot and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco; ( cigare ) cigar manufactory means any place or premises where raw leaf tobacco is worked up into a cigar, and every workshop, office, store-room, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of cigars is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the cigar manufactory to which they are attached or appurtenant; ( fabrique de cigares ou manufacture de cigares ) cigar manufacturer means any person who, either personally or by an agent, carries on the manufacture of cigars, and the casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf tobacco for manufacture into cigars, is a working of a cigar manufactory and an acting as a cigar manufacturer within the meaning of this Act; ( fabricant de cigares ou manufacturier de cigares ) cigar stamp means any stamp required by this Act and the ministerial regulations to be affixed to a cigar, or a package, carton, box, crate or other container containing cigars, entered for consumption or imported into Canada, to indicate (a) in the case of cigars manufactured in Canada, that the duties of excise have been paid on the cigars, and (b) in the case of cigars imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars; ( estampille de cigares ) cigarette means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimetres (102 mm) in length, each seventy-six millimetres (76 mm) or fraction thereof shall be deemed to be a separate cigarette; ( cigarettes ) excise tax means the taxes levied under section 23 of the Excise Tax Act ; ( taxe d’accise ) foreign duty free shop has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( boutique hors taxes à l’étranger ) foreign ships’ stores has the meaning assigned by subsection 2(1) of the Excise Tax Act ; ( provisions de bord à l’étranger ) manufactured tobacco means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff; ( tabac fabriqué ou tabac manufacturé ) raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant; ( tabac en feuilles ) standard leaf tobacco , as applied to any kind of tobacco, means that which consists of ten per cent of water and ninety per cent of solid matter; ( tabac en feuilles régulier ) tobacco manufactory means any place or premises where raw leaf tobacco is worked up into manufactured