Excise Act, 2001 — E-14.1 2
e prescribed manner to indicate that duty has been paid on the vaping product. ( estampillé ) sufferance warehouse has the same meaning as in subsection 2(1) of the Customs Act . ( entrepôt d’attente ) sufferance warehouse licensee means a person licensed under the Customs Act to operate a sufferance warehouse. ( exploitant agréé d’entrepôt d’attente ) take for use means (a) in respect of alcohol, to consume, analyze or destroy alcohol or to use alcohol for any purpose that results in a product other than alcohol; and (b) in respect of a cannabis product or a vaping product, to consume, analyze or destroy the cannabis product or vaping product. ( utilisation pour soi ) Tax Court means the Tax Court of Canada. ( Cour de l’impôt ) THC means Δ 9 -tetrahydrocannabinol ((6aR, 10aR)-6a, 7,8,10a-tetrahydro-6,6,9-trimethyl-3-pentyl-6H-dibenzo [b,d] pyran-1-ol). ( THC ) THCA means delta-9-tetrahydrocannabinolic acid. ( ATHC ) tobacco dealer means a person, other than a tobacco licensee, who purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act. ( commerçant de tabac ) tobacco excise stamp means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5. ( timbre d’accise de tabac ) tobacco licensee means a person who holds a tobacco licence issued under section 14. ( titulaire de licence de tabac ) tobacco manufacturing equipment means any machinery or equipment designed or modified specifically for the manufacture of a tobacco product. ( matériel de fabrication du tabac ) tobacco marking means prescribed information that is required under this Act to be printed on or affixed to a container of tobacco products that are not required under this Act to be stamped. ( mention obligatoire ) tobacco product means manufactured tobacco, packaged raw leaf tobacco or cigars. ( produit du tabac ) tobacco stick means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed. If a tobacco stick exceeds 90 mm in length or 800 mg, each portion of 60 mm or less or each portion of 650 mg or less, respectively, is considered to be a separate stick. ( bâtonnet de tabac ) total THC of a cannabis product means the total quantity of THC, in milligrams, that the cannabis product could yield, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act . ( THC total ) vaping device means property (other than prescribed property) that is (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a vaping pod or another part that may be used with a device referred to in paragraph (a); or (c) a prescribed property. ( dispositif de vapotage ) vaping duty means a duty imposed under section 158.57. ( droit sur le vapotage ) vaping excise stamp means a stamp that is issued by the Minister under subsection 158.36(1) and that has not been cancelled under section 158.4. ( timbre d’accise de vapotage ) vaping product means (a) a vaping substance that is not contained within a vaping device; or (b) a vaping device that contains a vaping substance. It does not include a cannabis product or a tobacco product. ( produit de vapotage ) vaping product drug means a vaping product (other than a prescribed vaping product) that is (a) a drug that has been assigned a drug identification number under the Food and Drug Regulations ; or (b) a prescribed vaping product. ( drogue de produit de vapotage ) vaping product licensee means a person that holds a vaping product licence issued under section 14. ( titulaire de licence de produits de vapotage ) vaping product marking means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. ( mention obligatoire pour vap