GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 32
e with the Customs Act ; (f) a duty free shop licensee who holds a licence issued under section 22 sells or offers to sell imported manufactured tobacco in accordance with the Customs Act ; (g) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars that are exported by the licensee in accordance with this Act; (h) a customs bonded warehouse licensee sells or offers to sell imported manufactured tobacco or cigars (i) to an accredited representative for their personal or official use, (ii) to a duty free shop for sale or offer for sale in accordance with the Customs Act , or (iii) as ships’ stores in accordance with the Ships’ Stores Regulations ; and (i) a person sells or offers for sale cigars or imported manufactured tobacco as ships’ stores in accordance with the Ships’ Stores Regulations . 2002, c. 22, s. 32; 2007, c. 18, s. 79
Excise Act, 2001 — E-14.1 32.1
Prohibition — possession of tobacco manufacturing equipment 32.1 (1) No person shall possess tobacco manufacturing equipment with the intent of manufacturing a tobacco product unless (a) the person is a tobacco licensee; or (b) the person is an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3). Prohibition — importation of tobacco manufacturing equipment (2) No person shall import tobacco manufacturing equipment unless (a) the person is a tobacco licensee; (b) the equipment is designed for use by an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3) and is not designed for commercial manufacturing; (c) the person provides evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that the equipment is imported (i) on a tobacco licensee’s behalf, (ii) for the sole purpose of maintenance, alteration or repair in Canada, if the equipment is intended to be exported immediately after the maintenance, alteration or repair is completed, (iii) by or on behalf of a person who carries on a business of supplying that equipment, or (iv) for in-transit movement through Canada; or (d) it is imported in prescribed circumstances or under prescribed terms and conditions. 2008, c. 28, s. 53
Excise Act, 2001 — E-14.1 33
No sale or distribution except in original package 33 No person shall (a) sell or offer for sale cigars otherwise than in or from the original package; (b) sell or offer for sale manufactured tobacco otherwise than in the original package; or (c) distribute free of charge for advertising purposes any tobacco product otherwise than in or from the original package.
Excise Act, 2001 — E-14.1 34
Packaging and stamping of tobacco 34 A tobacco licensee who manufactures a tobacco product shall not enter the tobacco product into the duty-paid market unless (a) the product has been packaged by the licensee; (b) the package has printed on it prescribed information; and (c) the product is stamped at the time of packaging.
Excise Act, 2001 — E-14.1 35
Packaging and stamping of imported tobacco 35 (1) If a tobacco product or raw leaf tobacco is imported, it must, before it is released under the Customs Act for entry into the duty-paid market, (a) be packaged in a package that has printed on it prescribed information; and (b) be stamped. Exception for certain importations (2) Subsection (1) does not apply to (a) partially manufactured tobacco that is imported by a tobacco licensee for further manufacturing by the licensee; (b) manufactured tobacco or cigars that a tobacco licensee is authorized to import under subsection 41(2); (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits; or (d) raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer. 2002, c. 22, s. 35; 2007, c. 18, s. 80
Excise Act, 2001 — E-14.1 36
Absence of stamping — notice 36 The absence of stamping on a tobacco product is notice to all persons that duty has not been paid on the product.
Excise Act, 2001 — E-14.1 37
Unstamped products to be warehoused 37 If manufactured tobacco or cigars manufactured in Canada are not stamped by a tobacco licensee, the tobacco licensee shall immediately enter the tobacco or cigars into the licensee’s excise warehouse. 2002, c. 22, s. 37; 2007, c. 18, s. 81
Excise Act, 2001 — E-14.1 38
No warehousing of tobacco without markings 38 (1) Subject to subsections (3) and (4), no person shall enter into an excise warehouse a container of manufactured tobacco or cigars unless the container has printed on it or affixed to it tobacco markings and other prescribed information. No delivery of imported tobacco without markings (2) Subject to subsections (2.1) and (3), no person shall deliver a container of imported manufactured tobacco or cigars that does not have printed on it or affixed to it tobacco markings and other prescribed information to (a) a duty free shop for sale or offer for sale in accordance with the Customs Act ; (b) an accredited representative; or (c) a customs bonded warehouse. Delivery of imported stamped tobacco (2.1) A container of imported manufactured tobacco that was manufactured outside Canada and is stamped may be delivered to (a) a duty free shop for sale or offer for sale in accordance with the Customs Act ; or (b) a customs bonded warehouse. Exception for specified manufactured tobacco brands (3) A container of manufactured tobacco does not require tobacco markings to be printed on or affixed to it if the brand of the tobacco is not commonly sold in Canada and is specified by the Minister. Exception for prescribed cigarettes (4) A container of cigarettes does not require tobacco markings to be printed on or affixed to it if the cigarettes are of a particular type or formulation manufactured in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured and sold in Canada and (a) cigarettes of the particular type or formulation exported under that brand are cigarettes specified by the Minister; and (b) cigarettes of the particular type or formulation have never been sold in Canada under that brand or any other brand. Distinguishing different cigarettes (5) For the purpose of subsection (4), a cigarette of a particular type or formulation sold under a brand may be considered to be different from another cigarette sold under that brand if it is reasonable to consider them to be different having regard to their physical characteristics before and during consumption. 2002, c. 22, s. 38; 2007, c. 18, s. 82; 2008, c. 28, s. 54 2024, c. 17, s. 117
Excise Act, 2001 — E-14.1 39
Non-compliant imports 39 If an imported tobacco product or imported raw leaf tobacco intended for the duty-paid market is not stamped when it is reported under the Customs Act , it shall be placed in a sufferance warehouse for the purpose of being stamped.
Excise Act, 2001 — E-14.1 40
Removal of raw leaf tobacco or waste tobacco 40 (1) No person other than a tobacco licensee shall remove raw leaf tobacco or tobacco that is waste from the premises of the licensee. Removal requirements (2) If raw leaf tobacco or tobacco that is waste is removed from the premises of a tobacco licensee, the licensee shall deal with the tobacco in the manner authorized by the Minister.
Excise Act, 2001 — E-14.1 41
Re-working or destruction of tobacco 41 (1) A tobacco licensee may re-work or destroy a tobacco product in the manner authorized by the Minister. Importation for re-working or destruction (2) The Minister may authorize a tobacco licensee to import any manufactured tobacco or cigars manufactured in Canada by the licensee for re-working or destruction by the licensee in accordance with subsection (1). 2002, c. 22, s. 41; 2007, c. 18, s. 83
Excise Act, 2001 — E-14.1 42
Imposition 42 (1) Duty is imposed on tobacco products manufactured in Canada or imported and on imported raw leaf tobacco at the rates set out in Schedule 1 and is payable (a) in the case of tobacco products manufactured in Canada, by the tobacco licensee who manufactured the tobacco products, at the time they are packaged; and (b) in the case of imported tobacco products or raw leaf tobacco, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the tobacco or products if they were subject to that duty. Imported partially manufactured tobacco (2) The following rules apply to partially manufactured tobacco that is imported by a tobacco licensee for further manufacture: (a) for the purposes of this Act, the tobacco is deemed to be manufactured in Canada by the licensee; and (b) paragraph (1)(a) applies to the tobacco and paragraph (1)(b) and section 44 do not apply. 2002, c. 22, s. 42; 2014, c. 20, s. 62(F)
Excise Act, 2001 — E-14.1 43
Additional duty on cigars 43 In addition to the duty imposed under section 42, duty is imposed on cigars at the rates set out in Schedule 2 and is payable (a) in the case of cigars manufactured and sold in Canada, by the tobacco licensee who manufactured the cigars, at the time of their delivery to a purchaser; and (b) in the case of imported cigars, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the cigars if they were subject to that duty. 2002, c. 22, s. 43; 2014, c. 20, s. 63(F)
Excise Act, 2001 — E-14.1 43.1
Definition of inflationary adjusted year 43.1 (1) In this section, inflationary adjusted year means 2019 and every year after that year. Annual adjustments (2) Each rate of duty set out in sections 1 to 4 of Schedule 1 and paragraph (a) of Schedule 2 in respect of a tobacco product is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of (a) the rate determined by the formula A × B where A is the rate of duty applicable to the tobacco product on March 31 of the inflationary adjusted year, and B is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula C/D where C is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and D is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year; and (b) the rate of duty referred to in the description of A in paragraph (a). Rounding (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-hundred-thousandth or, if the adjusted rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth. Consumer Price Index (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act , for each month in that period; (b) dividing the aggregate obtained under paragraph (a) by 12; and (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth. 2014, c. 20, s. 64; 2018, c. 12, s. 47
Excise Act, 2001 — E-14.1 44
Application of Customs Act 44 The duties imposed under sections 42 and 43 on imported raw leaf tobacco and tobacco products shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the Customs Tariff , and, for those purposes, the Customs Act applies with any modifications that the circumstances require.
Excise Act, 2001 — E-14.1 45
Duty relieved 45 (1) The duties imposed under sections 42 and 43 are relieved on a tobacco product that is not stamped. Tobacco imported by an individual for personal use (2) Subsection (1) does not apply to the importation of tobacco products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties (as defined in Note 4 to that Chapter).
Excise Act, 2001 — E-14.1 46
Duty relieved — raw leaf tobacco 46 The duty imposed under section 42 is relieved on raw leaf tobacco that is imported by a tobacco licensee or a licensed tobacco dealer. 2002, c. 22, s. 46; 2007, c. 18, s. 84
Excise Act, 2001 — E-14.1 47
Duty relieved — stamped tobacco imported by individual 47 (1) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured in Canada and is stamped. Duty relieved — reimportation of stamped tobacco by individual (2) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured outside Canada, was previously imported into Canada and is stamped. 2002, c. 22, s. 47; 2008, c. 28, s. 55
Excise Act, 2001 — E-14.1 48
Duty relieved — importation for destruction 48 The duty imposed under paragraph 42(1)(b) is relieved on stamped manufactured tobacco that was manufactured in Canada by a tobacco licensee and that is imported by the licensee for re-working or destruction in accordance with section 41.
Excise Act, 2001 — E-14.1 49
Restriction — entering tobacco 49 No person shall enter into an excise warehouse (a) a tobacco product that is stamped; or (b) any other tobacco product except in accordance with this Act.
Excise Act, 2001 — E-14.1 50
ulations, cigars manufactured in Canada may be removed from an excise warehouse referred to in paragraph (7)(e) for delivery as ships’ stores in accordance with the Ships’ Stores Regulations . Removal from warehouse for re-working or destruction (10) Subject to the regulations, manufactured tobacco or cigars manufactured in Canada may be removed from the excise warehouse of the tobacco licensee who manufactured them if they are removed for re-working or destruction by the licensee in accordance with section 41. Removal from special excise warehouse — accredited representatives (11) Subject to the regulations, Canadian manufactured tobacco and cigars may be removed from a special excise warehouse for delivery to an accredited representative for their personal or official use if the special excise warehouse licensee is permitted under this Act to distribute the tobacco or cigars. 2002, c. 22, s. 50; 2007, c. 18, s. 85
Excise Act, 2001 — E-14.1
Canadian manufactured tobacco means manufactured tobacco that is manufactured in Canada but does not include partially manufactured tobacco or foreign brand tobacco. ( tabac fabriqué canadien )
Excise Act, 2001 — E-14.1
foreign brand tobacco means manufactured tobacco in respect of which the special duty imposed under section 56 is relieved because of section 58. ( tabac de marque étrangère )
Excise Act, 2001 — E-14.1 51
Removal of imported tobacco 51 (1) No person shall remove imported manufactured tobacco or cigars from an excise warehouse. Exception (2) Subject to the regulations, imported manufactured tobacco or cigars may be removed from an excise warehouse (a) for delivery to another excise warehouse; (b) for delivery to an accredited representative for their personal or official use; (c) for delivery as ships’ stores, in accordance with the Ships’ Stores Regulations ; (d) for delivery to a duty free shop for sale or offer for sale in accordance with the Customs Act ; or (e) for export in accordance with this Act by the excise warehouse licensee. 2002, c. 22, s. 51; 2007, c. 18, s. 86
Excise Act, 2001 — E-14.1 52
Restriction — special excise warehouse 52 No special excise warehouse licensee shall store manufactured tobacco or cigars that are manufactured in Canada in their special excise warehouse for any purpose other than the sale and distribution of the tobacco or cigars to an accredited representative for the personal or official use of the representative. 2002, c. 22, s. 52; 2007, c. 18, s. 87
Excise Act, 2001 — E-14.1 53
Special duty on imported manufactured tobacco delivered to duty free shop 53 (1) A special duty is imposed, at the rates set out in section 1 of Schedule 3, on imported manufactured tobacco that is delivered to a duty free shop and that is not stamped. When and by whom duty is payable (2) The special duty is payable at the time of delivery and is payable by the duty free shop licensee. 2002, c. 22, s. 53; 2008, c. 28, s. 56; 2014, c. 20, s. 65(F)
Excise Act, 2001 — E-14.1 54
Meaning of traveller’s tobacco 54 (1) In this section, traveller’s tobacco means manufactured tobacco that is imported by a person at any time and (a) is classified under tariff item No. 9804.10.00, 9804.20.00, 9805.00.00 or 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff ; or (b) would be classified under tariff item No. 9804.10.00 or 9804.20.00 in that List but for the fact that the total value for duty as determined under section 46 of the Customs Act of all goods imported by the person at that time exceeds the maximum value specified in that tariff item. Special duty on traveller’s tobacco (2) A special duty is imposed on traveller’s tobacco at the time it is imported at the rates set out in section 2 of Schedule 3. When and how duty is payable (3) The special duty shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the special duty were a duty levied under section 20 of the Customs Tariff , and for those purposes, the Customs Act applies with any modifications that the circumstances require. Exception (4) The special duty is not imposed on traveller’s tobacco imported by an individual for their personal use if duty under section 42 was previously imposed on the tobacco and the tobacco is stamped. 2002, c. 22, s. 54; 2008, c. 28, s. 57; 2014, c. 20, s. 66(F)
Excise Act, 2001 — E-14.1 55
Definition of tobacco product 55 In sections 56 to 58, tobacco product means manufactured tobacco other than partially manufactured tobacco.
Excise Act, 2001 — E-14.1 56
Imposition 56 (1) A special duty is imposed on a tobacco product that is manufactured in Canada and exported (a) if the export is in accordance with paragraph 50(4)(a) by the tobacco licensee who manufactured it, at the rates set out in section 3 of Schedule 3; or (b) in any other case, at the rates set out in section 4 of Schedule 3. When and by whom duty is payable (2) Subject to sections 57 and 58, the special duty is payable, at the time the tobacco product is exported, by (a) if paragraph (1)(a) applies, the tobacco licensee who manufactured it; or (b) if paragraph (1)(b) applies, the person who exported it. 2002, c. 22, s. 56; 2014, c. 20, s. 67(F)
Excise Act, 2001 — E-14.1 57
Duty relieved — deliveries to a foreign duty free shop and as foreign ships’ stores 57 The special duty imposed under section 56 is relieved on a tobacco product that is exported by the tobacco licensee who manufactured it for delivery to a foreign duty free shop or as foreign ships’ stores.
Excise Act, 2001 — E-14.1 58
Duty relieved — prescribed tobacco product 58 (1) The special duty imposed under section 56 is relieved on a tobacco product of a particular brand if (a) the tobacco product of that brand is specified by the Minister; (b) during the three-year period before the year in which the tobacco product of that brand is exported, the tobacco product of that brand was not sold in Canada, other than in a duty free shop, except in quantities not significantly greater than the minimum quantities sufficient for the purposes of registering the trademark for that brand; and (c) during any year before the three-year period referred to in paragraph (b), sales in Canada of the product of that brand never exceeded (i) 0.5% of total sales in Canada of similar products, or (ii) if another percentage that is less than 0.5% is prescribed for the purposes of this subsection, that percentage of total sales in Canada of similar products. Duty relieved — prescribed cigarettes (2) The special duty imposed under section 56 is relieved on cigarettes of a particular type or formulation manufactured in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured and sold in Canada if (a) cigarettes of the particular type or formulation exported under that brand are cigarettes specified by the Minister; and (b) cigarettes of the particular type or formulation have never been sold in Canada under that brand or any other brand. Distinguishing different cigarettes (3) For the purpose of subsection (2), a cigarette of a particular type or formulation sold under a brand may be considered to be different from another cigarette sold under that brand if it is reasonable to consider them to be different having regard to their physical characteristics before and during consumption. 2002, c. 22, s. 58 2014, c. 20, s. 366(E) 2024, c. 17, s. 118
Excise Act, 2001 — E-14.1 58.1
Definitions 58.1 The following definitions apply in this Part. adjustment day means (a) March 23, 2017; (a.1) February 28, 2018; (a.2) April 20, 2021; (a.3) April 17, 2024; or (b) in the case of an inflationary adjusted year, April 1 of that year. ( date d’ajustement ) inflationary adjusted year has the same meaning as in subsection 43.1(1). ( année inflationniste ) loose tobacco [Repealed, 2014, c. 20, s. 69] separate retail establishment of a person means a shop or store of the person (a) that is geographically separate from other places of business of the person; (b) at which, in the ordinary course of the person’s business, the person regularly sells, otherwise than through vending machines, tobacco products to consumers, within the meaning of section 123 of the Excise Tax Act , attending at the shop or store; and (c) in respect of which separate records are maintained. ( établissement de détail distinct ) taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day, and that, at the beginning of the adjustment day, (a) were owned by that person for sale in the ordinary course of a business of the person; (b) were not held in a vending machine; and (c) were not relieved from that duty under this Act. ( cigarettes imposées ) taxed tobacco [Repealed, 2014, c. 20, s. 69] unit [Repealed, 2014, c. 20, s. 69] 2006, c. 4, s. 34; 2007, c. 35, s. 197; 2014, c. 20, s. 69; 2017, c. 20, s. 45; 2018, c. 12, s. 48 2021, c. 23, s. 117 2024, c. 17, s. 119
Excise Act, 2001 — E-14.1 (a)
adjustment day means (a) March 23, 2017; (a.1) February 28, 2018; (a.2) April 20, 2021; (a.3) April 17, 2024; or (b) in the case of an inflationary adjusted year, April 1 of that year. ( date d’ajustement )
Excise Act, 2001 — E-14.1
inflationary adjusted year has the same meaning as in subsection 43.1(1). ( année inflationniste )
Excise Act, 2001 — E-14.1
loose tobacco [Repealed, 2014, c. 20, s. 69]
Excise Act, 2001 — E-14.1 (a)
separate retail establishment of a person means a shop or store of the person (a) that is geographically separate from other places of business of the person; (b) at which, in the ordinary course of the person’s business, the person regularly sells, otherwise than through vending machines, tobacco products to consumers, within the meaning of section 123 of the Excise Tax Act , attending at the shop or store; and (c) in respect of which separate records are maintained. ( établissement de détail distinct )