Excise Act, 2001 — E-14.1 2
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 similarly determined of the container in which they are contained. ( valeur à l’acquitté ) excise stamp means a tobacco excise stamp, a cannabis excise stamp or a vaping excise stamp. ( timbre d’accise ) excise warehouse means the premises of an excise warehouse licensee that are specified by the Minister as the excise warehouse of the licensee. ( entrepôt d’accise ) excise warehouse licensee means a person who holds an excise warehouse licence issued under section 19. ( exploitant agréé d’entrepôt d’accise ) export means to export from Canada. ( exportation ) ferment-on-premises facility means the premises of a ferment-on-premises registrant that are specified by the Minister as the registrant’s ferment-on-premises facility. ( vinerie libre-service ) ferment-on-premises registrant means a person who holds a ferment-on-premises registration issued under section 15. ( exploitant autorisé de vinerie libre-service ) fiscal half-year means a fiscal half-year as determined under subsection 159(1.1). ( semestre d’exercice ) fiscal month means a fiscal month as determined under section 159. ( mois d’exercice ) fiscal year of a person means the same period that is the person’s fiscal year under Part IX of the Excise Tax Act . ( exercice ) flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. ( matière florifère ) foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country. ( boutique hors taxes à l’étranger ) foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft. ( provisions de bord à l’étranger ) fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations . ( cannabis frais ) Her Majesty means Her Majesty in right of Canada. ( Sa Majesté ) immediate container , in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. ( contenant immédiat ) import means to import into Canada. ( importation ) industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations . ( chanvre industriel ) industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not (a) been disposed of by retting or by otherwise rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act ; or (b) been disposed of in a similar manner under the Cannabis Act . ( sous-produit de chanvre industriel ) industrial hemp grower means a person that holds a licence or permit under the Controlled Drugs and Substances Act or the Cannabis Act authorizing the person to produce industrial hemp plants. ( producteur de chanvre industriel ) industrial hemp plant means a cannabis plant, including a seedling, that is industrial hemp. ( plante de chanvre industriel ) intoxicating liquor has the same meaning as in section 2 of the Importation of Intoxicating Liquors Act . ( boisson enivrante ) judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge ) licensed tobacco dealer means a person who holds a