Excise Act — E-14 6
sists of ten per cent of water and ninety per cent of solid matter; ( tabac en feuilles régulier ) tobacco manufactory means any place or premises where raw leaf tobacco is worked up into manufactured tobacco, and every workshop, office, store-room, warehouse, shed, yard or other place where any of the raw material is or is to be stored, where any process connected with the manufacture or preparation of manufactured tobacco is or is intended to be carried on or where any of the products of the manufacture are or are intended to be stored shall be held to be included in and to form part of the tobacco manufactory to which they are attached or appurtenant; ( fabrique de tabac ou manufacture de tabac ) tobacco manufacturer means everyone who manufactures tobacco for himself, or who employs others to manufacture tobacco, other than cigars, whether the manufacture is by casing, packing, cutting, pressing, grinding, rolling, drying, crushing or stemming of any raw leaf tobacco, or otherwise preparing raw leaf or manufactured or partially manufactured tobacco, by the putting up for use or consumption of scraps, waste, clippings, stems or deposits of tobacco, resulting from any process of handling tobacco, or by the working or preparation of raw leaf tobacco, scraps, waste, clippings, stems or deposits of tobacco, by sifting, twisting, screening or any other process; ( fabricant de tabac ou manufacturier de tabac ) tobacco marking means any information required by this Act and the regulations to be printed on or affixed to (a) packages, cartons, boxes, crates and other containers containing manufactured tobacco that is not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a tobacco stamp, (b) a cigar that is not required by this Act and the ministerial regulations to be stamped with a cigar stamp, or (c) packages, cartons, boxes, crates and other containers containing cigars that are not required by this Act and the ministerial regulations to be put up in packages that are required to be stamped with a cigar stamp; ( mention obligatoire ) tobacco packer means any person who, subject to ministerial regulations, by himself or his agent, deals in, prepares, packs, stems, reconstitutes or converts Canadian raw leaf tobacco or employs others to do so; ( paqueteur de tabac ) tobacco stamp means any stamp required by this Act and the ministerial regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette, or a package, carton, box, crate or other container containing manufactured tobacco, entered for consumption or imported into Canada, or to be affixed to Canadian raw leaf tobacco entered for consumption, to indicate (a) in the case of manufactured tobacco manufactured in Canada or Canadian raw leaf tobacco, that the duties of excise have been paid on the manufactured tobacco or the Canadian raw leaf tobacco, and (b) in the case of manufactured tobacco imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco; ( estampille de 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 and, where any tobacco stick exceeds ninety millimetres (90 mm) in length or eight hundred milligrams (800 mg), each sixty millimetres (60 mm) or six hundred and fifty milligrams (650 mg), as the case may be, or fraction thereof shall be deemed to be a separate tobacco stick. ( bâtonnets de tabac ) R.S., 1985, c. E-14, s. 6; 1991, c. 42, s. 6; 1993, c. 25, s. 32; 1994, c. 37, s. 2; 1999, c. 17, s. 144(E); 2001, c. 16, s. 7