GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 158.32
Delivery to purchaser 158.32 For the purposes of sections 158.19, 158.2 and 158.27 and for greater certainty, delivery to a purchaser includes (a) delivering cannabis products, or making them available, to a person other than the purchaser on behalf of or under the direction of the purchaser; (b) delivering cannabis products, or making them available, to a person that obtains them otherwise than by means of a purchase; and (c) delivering cannabis products or making them available in prescribed circumstances. 2018, c. 12, s. 73
Excise Act, 2001 — E-14.1 158.33
Time of delivery 158.33 For the purposes of sections 158.19, 158.2 and 158.27, a cannabis product is deemed to be delivered to a purchaser by a cannabis licensee at the earliest of (a) the time at which the cannabis licensee delivers the cannabis product or makes it available to the purchaser, (b) the time at which the cannabis licensee causes physical possession of the cannabis product to be transferred to the purchaser, and (c) the time at which the cannabis licensee causes physical possession of the cannabis product to be transferred to a carrier — being a person that provides a service of transporting goods including, for greater certainty, a service of delivering mail — for delivery to the purchaser. 2018, c. 12, s. 73
Excise Act, 2001 — E-14.1 158.34
Dutiable amount 158.34 For the purpose of section 2 of Schedule 7, the dutiable amount of a cannabis product is deemed to be equal to the fair market value of the cannabis product (a) if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase; or (b) in prescribed circumstances. 2018, c. 12, s. 73
Excise Act, 2001 — E-14.1 158.35
Manufacturing without licence prohibited 158.35 (1) No person shall, other than in accordance with a vaping product licence issued to the person, manufacture vaping products. Deemed manufacturer (2) A person that, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacturing of a vaping product is deemed to be manufacturing the vaping product and the other person is deemed not to be manufacturing the vaping product. Exception — manufacture for personal use (3) An individual who is not a vaping product licensee may manufacture vaping products for their personal use. Exception — regulations (4) Subsection (1) does not apply in respect of a prescribed person that manufactures prescribed vaping products in prescribed circumstances or for a prescribed purpose. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.36
Issuance of vaping excise stamps 158.36 (1) On application in the prescribed form and manner, the Minister may issue, to a vaping product licensee or to a prescribed person that is importing vaping products, stamps the purpose of which is to indicate that vaping duty and, if applicable, additional vaping duty have been paid on a vaping product. Quantity of vaping excise stamps (2) The Minister may limit the quantity of vaping excise stamps that may be issued to a person under subsection (1). Security (3) No person shall be issued a vaping 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. Supply of vaping excise stamps (4) The Minister may authorize a producer of vaping excise stamps to supply, on the direction of the Minister, vaping excise stamps to a person to which those stamps are issued under subsection (1). Design and construction (5) The design and construction of vaping excise stamps shall be subject to the approval of the Minister. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.37
Counterfeit vaping excise stamps 158.37 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 a vaping excise stamp. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.38
Unlawful possession of vaping excise stamps 158.38 (1) No person shall possess a vaping excise stamp that has not been affixed to the container of a vaping product in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty has been paid on the vaping product. Exceptions — possession (2) Subsection (1) does not apply to the possession of a vaping excise stamp by (a) the person that lawfully produced the vaping excise stamp; (b) the person to which the vaping excise stamp is issued; (c) a sufferance warehouse licensee that possesses the vaping excise stamp in their sufferance warehouse on behalf of the person described under paragraph (b); or (d) a prescribed person. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.39
Unlawful supply of vaping excise stamps 158.39 No person shall dispose of, sell or otherwise supply, or offer to supply, a vaping excise stamp otherwise than in accordance with this Act. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.4
Cancellation of vaping excise stamps 158.4 The Minister may (a) cancel a vaping excise stamp that has been issued; and (b) direct that it be returned or destroyed in a manner specified by the Minister. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.41
Unlawful packaging or stamping 158.41 No person shall package or stamp a vaping product unless (a) the person is a vaping product licensee; (b) the person is the importer or owner of the vaping product and the vaping product has been placed in a sufferance warehouse for the purpose of being stamped; or (c) the person is a prescribed person. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.42
Unlawful removal 158.42 (1) Except as permitted under section 158.52 or if prescribed circumstances exist, no person shall remove a vaping product from the premises of a vaping product licensee unless it is packaged and (a) if the vaping product is intended for the duty-paid market, (i) it is stamped to indicate that vaping duty has been paid, and (ii) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid; or (b) if the vaping product is not intended for the duty-paid market, all vaping product markings that are required under this Act to be printed on, or affixed to, its container are so printed or affixed. Exceptions (2) Subsection (1) does not apply to a vaping product licensee that removes from their premises a vaping product if it is (a) being removed for (i) delivery to another vaping product licensee, (ii) export, or (iii) delivery to a person for analysis or destruction in accordance with subparagraph 158.66(a)(iv); or (b) a vaping product drug. Removal by Minister (3) Subsection (1) does not apply to the removal of a vaping product for analysis or destruction by the Minister. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.43
Prohibition — vaping products for sale 158.43 No person shall purchase or receive for sale a vaping product (a) from a manufacturer that the person knows, or ought to know, is not a vaping product licensee; (b) that is required under this Act to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or (c) that the person knows, or ought to know, is fraudulently stamped. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.44
Unlawful possession or sale of vaping products 158.44 (1) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product unless (a) it is packaged; and (b) it is stamped to indicate that vaping duty has been paid. Unlawful possession or sale — specified vaping province (2) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product in a specified vaping province unless it is stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid. Exception — possession of vaping products (3) Subsections (1) and (2) do not apply to the possession of vaping products (a) in the case of imported vaping products, (i) by an excise warehouse licensee in their excise warehouse, (ii) by a sufferance warehouse licensee in their sufferance warehouse, or (iii) by a customs bonded warehouse licensee in their customs bonded warehouse; (b) by a prescribed person that is transporting the vaping products under prescribed circumstances and conditions; (c) by a person that possesses the vaping products for analysis or destruction in accordance with subparagraph 158.66(a)(iv); (d) by an accredited representative for their personal or official use; (e) by an individual who has imported the vaping products for their personal use in quantities not in excess of prescribed limits; (f) by an individual who has manufactured the vaping products in accordance with subsection 158.35(3); or (g) if the vaping products are vaping product drugs. Exception — sale or offer for sale (4) Subsections (1) and (2) do not apply to the disposal, sale, offering for sale or purchase of a vaping product if (a) the vaping product is an imported vaping product, an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product for export and the vaping product is exported by the licensee in accordance with this Act; (b) the vaping product is an imported vaping product and an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product to an accredited representative for their personal or official use; or (c) the vaping product is a vaping product drug. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.45
Sale or distribution by licensee 158.45 (1) Except if prescribed circumstances exist, no vaping product licensee shall distribute a vaping product or sell or offer for sale a vaping product to a person unless (a) it is packaged; (b) it is stamped to indicate that vaping duty has been paid; and (c) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid. Exceptions (2) Subsection (1) does not apply to the distribution, sale or offering for sale of a vaping product by a vaping product licensee (a) if the distribution, sale or offering for sale is to (i) another vaping product licensee, or (ii) an accredited representative for their personal or official use; (b) if the vaping product is exported by the vaping product licensee in accordance with this Act; or (c) if the vaping product is a vaping product drug. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.46
Packaging and stamping of vaping products 158.46 (1) A vaping product licensee that manufactures a vaping product shall not enter the vaping product into the duty-paid market unless (a) the vaping product has been packaged by the licensee; (b) the package has printed on it prescribed information; and (c) before the end of the second calendar month following the calendar month in which the licensee packages the vaping product, (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid. (d) [Repealed, 2024, c. 15, s. 146] Stamping of imported packaged vaping products (2) A vaping product licensee that imports a packaged vaping product for stamping shall not enter the vaping product into the duty-paid market unless (a) the vaping product is packaged in a package that has printed on it prescribed information; and (b) before the end of the second calendar month following the calendar month in which the vaping product is released under the Customs Act , (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid. 2022, c. 10, s. 59 2024, c. 15, s. 146
Excise Act, 2001 — E-14.1 158.47
Packaging and stamping of imported vaping products 158.47 (1) Except if prescribed circumstances exist, if a vaping product is imported, it must, before it is released under the Customs Act for entry into the duty-paid market, (a) be packaged in a package that has printed on it prescribed information; (b) be stamped to indicate that vaping duty has been paid; and (c) if the vaping product is to be entered in the duty-paid market of a specified vaping province, be stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid. Exceptions for certain importations (2) Subsection (1) does not apply to a vaping product (a) that is imported by a vaping product licensee for further manufacturing by the licensee; (a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee; (b) that a vaping product licensee is authorized to import under subsection 158.53(2); or (c) that is imported by an individual for their personal use in quantities not in excess of prescribed limits. 2022, c. 10, s. 59 2024, c. 15, s. 147
Excise Act, 2001 — E-14.1 158.48
Notice — absence of stamping 158.48 (1) The absence on a vaping product of stamping that indicates that vaping duty has been paid is notice to all persons that vaping duty has not been paid on the vaping product. Notice — specified vaping province (2) The absence on a vaping product of stamping that indicates that additional vaping duty in respect of a specified vaping province has been paid is notice to all persons that additional vaping duty in respect of the specified vaping province has not been paid on the vaping product. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.49
Unstamped products to be warehoused 158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month. Imported unstamped packaged products to be warehoused (2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act , the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month. Exceptions (3) Subsections (1) and (2) do not apply (a) in respect of vaping product drugs; or (b) in prescribed circumstances. 2022, c. 10, s. 59 2024, c. 15, s. 148
Excise Act, 2001 — E-14.1 158.5
Vaping product markings — warehousing 158.5 (1) Subject to subsection (4), no person shall enter into an excise warehouse a container of vaping products unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information. Vaping product markings — exports and accredited representatives (1.1) Subject to subsection (4), no person shall remove a container of vaping products that are not stamped from the premises of a vaping product licensee for export or for delivery to an accredited representative unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information. Vaping product markings — imports (2) Subject to subsections (3) and (4), no person shall deliver a container of imported vaping products that does not have printed on it, or affixed to it, vaping product markings and other prescribed information to (a) an accredited representative; or (b) a customs bonded warehouse. Delivery of imported stamped vaping products (3) A container of imported vaping products that were manufactured outside Canada and are stamped may be delivered to a customs bonded warehouse. Exception in prescribed circumstances (4) A container of vaping products does not require vaping product markings to be printed on it, or affixed to it, if prescribed circumstances exist. 2022, c. 10, s. 59 2024, c. 15, s. 149
Excise Act, 2001 — E-14.1 158.51
Non-compliant imports 158.51 (1) If an imported vaping product intended for the duty-paid market is not stamped to indicate that vaping duty has been paid when it is reported under the Customs Act , it shall be placed in a sufferance warehouse for the purpose of being so stamped. Non-compliant imports — specified vaping province (2) If an imported vaping product intended for the duty-paid market of a specified vaping province is not stamped to indicate that additional vaping duty in respect of the province has been paid when it is reported under the Customs Act , it shall be placed in a sufferance warehouse for the purpose of being so stamped. Exceptions (3) Subsections (1) and (2) do not apply (a) in respect of a packaged vaping product that is imported by a vaping product licensee for stamping by the vaping product licensee; or (b) in prescribed circumstances. 2022, c. 10, s. 59 2024, c. 15, s. 150
Excise Act, 2001 — E-14.1 158.511
Imports for stamping — delivery to premises 158.511 If a vaping product licensee imports a packaged vaping product for stamping by the vaping product licensee, the vaping product licensee shall, immediately after the vaping product is released under the Customs Act , deliver the vaping product to its premises for stamping. 2024, c. 15, s. 151
Excise Act, 2001 — E-14.1 158.52
Vaping products — waste removal 158.52 (1) No person shall remove a vaping product that is waste from the premises of a vaping product licensee other than the licensee or a person authorized by the Minister. Removal requirements (2) If a vaping product that is waste is removed from the premises of a vaping product licensee, it shall be dealt with in the manner authorized by the Minister. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.53
Re-working or destruction of vaping products 158.53 (1) A vaping product licensee may re-work or destroy a vaping product in the manner authorized by the Minister. Importation for re-working or destruction (2) The Minister may authorize a vaping product licensee to import vaping products manufactured in Canada by the licensee for re-working or destruction by the licensee in accordance with subsection (1). 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.54
Responsibility — vaping products manufactured in Canada 158.54 (1) Subject to section 158.55, a person is responsible for a vaping product manufactured in Canada at any time if (a) the person is (i) the vaping product licensee that owns the vaping product at that time, or (ii) if the vaping product is not owned at that time by a vaping product licensee, the vaping product licensee that last owned it; or (b) the person is a prescribed person. Responsibility — imported vaping products (2) Subject to sections 158.55 and 158.56, a person is responsible for an imported vaping product at any time if the person (a) imported the vaping product; or (b) is a prescribed person. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.55
Person not responsible 158.55 A person that is responsible for a vaping product ceases to be responsible for it if (a) it is packaged and stamped and the duty on it is paid; (b) it is consumed or used in the manufacturing of a vaping product that is (i) a vaping product drug, or (ii) a prescribed vaping product; (c) it is taken for use and the duty on it is paid; (d) it is taken for use in accordance with any of subparagraphs 158.66(a)(i) to (iv); (e) it is exported; (f) it is delivered to an accredited representative for their personal or official use; (g) it is lost in prescribed circumstances and the person fulfils any prescribed conditions; or (h) prescribed circumstances exist. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.56
Imports for personal use 158.56 An individual that imports vaping products for their personal use in quantities not in excess of prescribed limits is not responsible for those vaping products. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.57
Imposition 158.57 Duty is imposed on vaping products manufactured in Canada or imported in the amount determined under Schedule 8 and is payable (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are stamped; (a.1) in the case of packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee, by the vaping product licensee and at the time they are stamped; and (b) in the case of any other imported vaping products, by the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the vaping products if they were subject to that duty. 2022, c. 10, s. 59 2024, c. 15, s. 152
Excise Act, 2001 — E-14.1 158.58
Imposition — additional vaping duty 158.58 In addition to the duty imposed under section 158.57, a duty in respect of a specified vaping province is imposed on vaping products manufactured in Canada, or imported, in prescribed circumstances in the amount determined in a prescribed manner and is payable (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are stamped; (a.1) in the case of packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee, by the vaping product licensee and at the time they are stamped; and (b) in the case of any other imported vaping products, by the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the vaping products if they were subject to that duty. 2022, c. 10, s. 59 2024, c. 15, s. 153
Excise Act, 2001 — E-14.1 158.59
Application of Customs Act 158.59 The duties imposed under paragraphs 158.57(b) and 158.58(b) on imported vaping products shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the Customs Tariff , and, for those purposes, the Customs Act applies with any modifications that the circumstances require. 2022, c. 10, s. 59 2024, c. 15, s. 154
Excise Act, 2001 — E-14.1 158.6
Duty on vaping products taken for use 158.6 (1) If a particular person is responsible for vaping products at a particular time when the vaping products are taken for use, the following rules apply: (a) if the vaping products are packaged, they are relieved of the duty imposed under section 158.57; and (b) duty is imposed on the vaping products in the amount determined in respect of the vaping products under Schedule 8. Specified vaping province — taken for use (2) If a particular person is responsible for vaping products at a particular time when the vaping products are taken for use, a duty in respect of a specified vaping province is imposed on the vaping products in prescribed circumstances in the amount determined in prescribed manner. That duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection. 2022, c. 10, s. 59