Excise Act, 2001 — E-14.1 2
 tobacco stick. If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ( cigarette ) Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire ) container , in respect of a tobacco product, a cannabis product or a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product, cannabis product or vaping product. ( contenant ) customs bonded carrier means a person who transports or causes to be transported goods in accordance with section 20 of the Customs Act . ( transporteur cautionné ) customs bonded warehouse means a place that is licensed as a bonded warehouse under the Customs Tariff . ( entrepôt de stockage ) customs bonded warehouse licensee means a person licensed under the Customs Tariff to operate a bonded warehouse. ( exploitant agréé d’entrepôt de stockage ) data means representations, in any form, of information or concepts. ( données ) denature means to denature spirits into denatured alcohol or specially denatured alcohol using prescribed denaturants in the prescribed manner. ( dénaturation ) denatured alcohol means any prescribed grade of denatured alcohol made from spirits in accordance with the prescribed specification for that grade. ( alcool dénaturé ) dried cannabis has the same meaning as in subsection 2(1) of the Cannabis Act . ( cannabis séché ) dutiable amount , in respect of a cannabis product, means (a) if paragraph (b) does not apply, the amount determined by the formula A × [100%/(100% + B + C)] where A is the total of the following amounts that the purchaser is liable to pay to the vendor by reason of, or in respect of, the sale of the cannabis product: (i) the consideration, as determined for the purposes of Part IX of the Excise Tax Act , for the cannabis product, (ii) any additional consideration, as determined for the purposes of that Part, for the container in which the cannabis product is contained, and (iii) any amount of consideration, as determined for the purposes of that Part, that is in addition to the amounts referred to in subparagraphs (i) and (ii), whether payable at the same or any other time, including, but not limited to, any amount charged for or to make provision for advertising, financing, commissions or any other matter, B is the percentage set out in paragraph 2(a) of Schedule 7, and C is (i) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, the prescribed percentage in respect of the specified province, or (ii) in any other case, 0%; and (b) in prescribed circumstances, the amount determined in prescribed manner. ( somme passible de droits ) duty means, unless a contrary intention appears, the duty imposed under this Act and the duty levied under section 21.1 or 21.2 of the Customs Tariff and, except in Parts 3 and 4, includes special duty. ( droit ) duty free shop means a place that is licensed as a duty free shop under the Customs Act . ( boutique hors taxes ) duty free shop licensee means a person licensed under the Customs Act to operate a duty free shop. ( exploitant agréé de boutique hors taxes ) duty-paid market means the market for goods in respect of which duty, other than special duty, is payable. ( marché des marchandises acquittées ) duty-paid value means (a) in respect of imported cigars, the value of the cigars as it would be determined for the purpose of calculating an ad valorem duty on the cigars in accordance with the Customs Act , whether or not the cigars are subject to ad valorem duty, plus the amount of any duty imposed on the cigars under section 42 of this Act and section 20 of the Customs Tariff ; and (b) in respect of imported cigars that, when imported, are contained in containers or otherwise prepared for sale, the total of the value of the cigars as determined in accordance with paragraph (a) and the value simil