Excise Act, 2001 — E-14.1 2
ny matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge ) licensed tobacco dealer means a person who holds a tobacco dealer’s licence issued under section 14. ( commerçant de tabac agréé ) licensed user means a person who holds a user’s licence issued under section 14. ( utilisateur agréé ) liquor authority means a government board, commission or agency that is authorized by the laws of a province to sell intoxicating liquor. ( administration des alcools ) listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada; or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction. ( accord international désigné ) low-THC cannabis product means a cannabis product (a) consisting entirely of (i) fresh cannabis, (ii) dried cannabis, or (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act . ( produit du cannabis à faible teneur en THC ) manufacture includes (a) in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and (b) in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. ( fabrication ) manufactured tobacco means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. ( tabac fabriqué ) mark means, in respect of (a) a special container of spirits, to mark in the prescribed form and manner to indicate that the container is intended for (i) delivery to and use by a registered user, or (ii) delivery to and use at a bottle-your-own premises; and (b) a special container of wine, to mark in the prescribed form and manner to indicate that the container is intended for delivery to and use at a bottle-your-own premises. ( marquer ) Minister means the Minister of National Revenue. ( ministre ) month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois ) non-duty-paid , in respect of packaged alcohol or a cannabis product, means that duty (other than special duty in the case of alcohol) has not been paid on the alcohol or cannabis product. ( non acquitté ) non-flowering material means any part of a cannabis plant other than flowering material, viable seeds and a part of the plant referred to in Schedule 2 to the Cannabis Act . ( matière non florifère ) officer means, except in section 167, in the definition contact information in subsection 211(1) and in sections 226 and 296, (a) a person who is appointed or employed in the administration or enforcement of this Act; (b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and (c) with respect to imported goods that have not been released under the Customs Act , an officer as defined in subsection 2(1) of that Act. ( préposé ) packaged means (a) in respect of raw leaf tobacco, a tobacco product, a c