Excise Act, 2001 — E-14.1 304.3
Definition of coordinated vaping duty system 304.3 (1) In this section, coordinated vaping duty system means the system providing for the payment, collection and remittance of duty imposed under any of section 158.58 and subsections 158.6(2) and 158.61(2) and any provisions relating to duty imposed under those provisions or to refunds in respect of any such duty. Coordinated vaping duty system regulations — transition (2) The Governor in Council may make regulations, in relation to the joining of a province to the coordinated vaping duty system, (a) prescribing transitional measures, including (i) a tax on the inventory of vaping products held by a vaping product licensee or any other person, and (ii) a duty or tax on vaping products that are delivered prior to the province joining that system; and (b) generally to effect the implementation of that system in relation to the province. Coordinated vaping duty system regulations — rate variation (3) The Governor in Council may make regulations (a) prescribing rules in respect of whether, how and when a change in the rate of duty for a specified vaping province applies (in this section any such change in the rate of duty is referred to as a “rate variation”), including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) if a manner of determining an amount of duty is to be prescribed in relation to the coordinated vaping duty system, (i) specifying the circumstances or conditions under which a change in the manner applies, and (ii) prescribing transitional measures in respect of a change in the manner, including (A) a tax on the inventory of vaping products held by a vaping product licensee or any other person, and (B) a duty or tax on vaping products that are delivered prior to the change; and (c) prescribing amounts and rates to be used to determine any refund that relates to, or is affected by, the coordinated vaping duty system, excluding amounts that would otherwise be included in determining any such refund, and specifying circumstances under which any such refund shall not be paid or made. Coordinated vaping duty system regulations — general (4) For the purpose of facilitating the implementation, application, administration and enforcement of the coordinated vaping duty system or a rate variation or the joining of a province to the coordinated vaping duty system, the Governor in Council may make regulations (a) prescribing rules in respect of whether, how and when that system applies and rules in respect of other aspects relating to the application of that system in relation to a specified vaping province, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) prescribing rules related to the movement of vaping products between provinces, including a duty, tax or refund in respect of such movement; (c) providing for refunds relating to the application of that system in relation to a specified vaping province; (d) adapting any provision of this Act or of the regulations made under this Act to the coordinated vaping duty system or modifying any provision of this Act or those regulations to adapt it to the coordinated vaping duty system; (e) defining, for the purposes of this Act or the regulations made under this Act, or any provision of this Act or those regulations, in its application to the coordinated vaping duty system, words or expressions used in this Act or those regulations including words or expressions defined in a provision of this Act or those regulations; (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision,