Excise Act, 2001 — E-14.1 2
ed 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 cannabis product or a vaping product, packaged in a prescribed package; or (b) in respect of alcohol, packaged (i) in a container of a capacity of not more than 100 L that is ordinarily sold to consumers without the alcohol being repackaged, or (ii) in a marked special container. ( emballé ) partially manufactured tobacco means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ( tabac partiellement fabriqué ) peace officer has the same meaning as in section 2 of the Criminal Code . ( agent de la paix ) person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. ( personne ) personal use , in relation to the use of a good by an individual, means the use of the good by the individual or by others at the individual’s expense. It does not include the sale or other commercial use of the good. ( usage personnel ) prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement ) prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number under the Food and Drug Regulations , other than (a) a drug or mixture of drugs that may, under the Food and Drugs Act or the Controlled Drugs and Substances Act , be sold to a consumer , as defined in subsection 123(1) of the Excise Tax Act , without a prescription , as defined in section 1 of Part I of Schedule VI to the Excise Tax Act ; or (b) a prescribed cannabis product or a cannabis product of a prescribed class. ( drogue de cannabis sur ordonnance ) produce means (a) in respect of spirits, to bring into existence by distillation or other process or to recover; (b) in respect of wine, to bring into existence by fermentation; or (c) in respect of a cannabis product, has the same meaning as in subsection 2(1) of the Cannabis Act but also includes packaging the cannabis product. ( production ) raw leaf tobacco means unmanufactured tobacco or the leaves and stems of the tobacco plant. ( tabac en feuilles ) record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. ( registre ) registered user means a person who holds a user’s registration issued under section 16. ( utilisateur autorisé ) reporting period means a reporting period as determined under section 159.1. ( période de déclaration ) responsible , in relation to a person, means that (a) in the case of bulk alcohol, the person is responsible for the bulk alcohol in accordance with sections 104 to 121; (b) in the case of a cannabis product, the person is responsible for the cannabis product in accordance with sections 158.17 and 158.18; and (c) in the case of a vaping product, the person is responsible for the vaping product in accordance with sections 158.54 to 158.56. ( responsable ) restricted formulation means an approved formulation on which the Minister has imposed the condition or restriction under section 143 that the formulation can only be used by a licensed user or be exported. ( préparation assujettie à des restrictions ) sale price , in respect of cigars, means the total of (a) the amount charged as the price for the cigars before an amount payable in respect of a tax under Part IX of the Excise Tax Act is added, (b) the amount charged as the price for or in respect of the co