5 (1) Every importer of tobacco in bulk into Ontario and every exporter of tobacco in bulk out of Ontario shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires.  R.S.O. 1990, c. T.10, s. 5 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 5 (2). Collection of tax (3) Every registered importer shall, at the times and in the manner required by this Act and the regulations, collect and remit to the Minister the tax collectable and payable under this Act from every person to whom the registered importer has sold tobacco products and the tax on all tobacco products in respect of which the registered importer is a consumer.  R.S.O. 1990, c. T.10, s. 5 (3); 1994, c. 18, s. 8 (4); 2011, c. 15, s. 7 (1). Sales to collector (4) Subsection (3) does not apply to require a registered importer to collect tax under this Act, (a)  on the sale or delivery of tobacco products by the registered importer to a collector appointed under subsection 4 (1) who is not a consumer in respect of the tobacco; or (b)  on the sale or delivery of cigars by the registered importer to another registered importer who is not a consumer in respect of the cigars or to a collector designated under subsection 4 (1) or (1.3) who is not a consumer in respect of the cigars.  2000, c. 42, s. 101 (1); 2001, c. 8, s. 245; 2011, c. 15, s. 7 (2). Agent to collect tax (5) Every registered importer is deemed to be an agent of the Minister to collect the tax imposed by this Act from every person to whom the registered importer sells tobacco products.  R.S.O. 1990, c. T.10, s. 5 (5); 2011, c. 15, s. 7 (3). Non-registered importer (6) Every dealer who purchases or acquires tobacco products from an importer who does not hold a registration certificate issued to the importer under this section shall, at the time and in the manner prescribed, remit to the Minister the tax collectable and payable on the tobacco purchased or acquired by the dealer.  R.S.O. 1990, c. T.10, s. 5 (6); 1994, c. 18, s. 8 (4); 2011, c. 15, s. 7 (4); 2023, c. 8, Sched. 10, s. 2. Interjurisdictional transporter (7) Every registered importer or exporter who is an interjurisdictional transporter shall keep in the possession of the driver of any motor vehicle operated on behalf of the importer or exporter a true copy of the registration certificate issued to the importer or exporter.  R.S.O. 1990, c. T.10, s. 5 (7); 2004, c. 31, Sched. 36, s. 2. Idem (8) A registered importer or exporter shall provide an interjurisdictional transporter transporting the importer’s or exporter’s tobacco products with a true copy of the registration certificate issued to the importer or exporter.  R.S.O. 1990, c. T.10, s. 5 (8); 2004, c. 31, Sched. 36, s. 2; 2011, c. 15, s. 7 (5). Export of tobacco products (9) Every exporter shall forward to the Minister information in the form and manner required by the Minister in respect of tobacco products to be exported.  1997, c. 19, s. 25 (1); 2011, c. 15, s. 7 (6). Return by exporter (10) Following delivery of the tobacco products by the exporter to a location outside Ontario, the exporter shall file the required return in the prescribed manner and provide evidence satisfactory to the Minister that the tobacco has been exported out of Ontario.  R.S.O. 1990, c. T.10, s. 5 (10); 2011, c. 15, s. 7 (7). Penalty (11) An exporter who fails to comply with subsection (9) or (10) shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were exported or were to be exported.  2011, c. 15, s. 7 (8). Penalty on unregistered importer (11.1) Every person who operates as an importer in Ontario without holding a registration certificate issued under this section shall pay a penalty, when assessed for it, equal to the sum of, (a)  an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were imported into Ontario by the person during the period when the person did not hold a subsisting registration certificate; and (b)  the amount of, (i)  $500 if this is the first penalty assessed against the person under this Act for operating as an importer in Ontario without holding a subsisting registration certificate under this section, (ii)  $2,500 if the person has been assessed a penalty under this Act only once before for operating as an importer in Ontario without holding a subsisting registration certificate under this section, or (iii)  $5,000 if the person has been assessed a penalty under this Act at least twice before for operating as an importer in Ontario without holding a subsisting registration certificate under this section.  2008, c. 19, Sched. W, s. 2; 2011, c. 15, s. 7 (9). Penalty on unregistered exporter (11.2) Every person who operates as an exporter in Ontario without holding a subsisting registration certificate under this section shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were exported out of Ontario by the person during the period when the person did not hold a subsisting registration certificate.  2011, c. 15, s. 7 (10). Notification (12) Every importer or exporter shall forthwith notify the Minister in writing of all changes in the name or nature of the importer’s or exporter’s business or of the termination of the business.  R.S.O. 1990, c. T.10, s. 5 (12). Offence (13) Every person who operates as an importer or exporter in Ontario without holding a registration certificate under this section or who, being the holder of such a certificate, contravenes any condition or restriction contained in the certificate or any other requirement specified in this section is guilty of an offence and on conviction is liable, (a)  to a fine of not less than $1,000 and not more than $10,000; and (b)  in respect of a conviction for operating as an importer or exporter without holding a registration certificate, to an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were imported into or exported out of Ontario by the person during the period when the person did not hold a registration certificate.  2004, c. 7, s. 23 (3); 2011, c. 15, s. 7 (11). Offence (14) Every person who purchases or receives a tobacco product from an importer who does not hold a registration certificate issued under this Act is guilty of an offence and on conviction is liable to a minimum fine equal to the sum of the following amounts: 1.  An amount of not less than $500 and not more than $10,000. 2.  An amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were purchased or received from the importer during the period when the importer did not hold a registration certificate.  2007, c. 7, Sched. 40, s. 2; 2011, c. 15, s. 7 (12, 13). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/1994; 1997, c. 19, s. 25 (1) - 10/10/1997 2000, c. 42, s. 101 (1, 2) - 01/08/2001 2001, c. 8, s. 245
- 01/08/2001 2004, c. 7, s. 23 (1-4) - 17/06/2004; 2004, c. 31, Sched. 36, s. 2 - 16/12/2004 2006, c. 33, Sched. Z.9, s. 2 - 20/12/2006 2007, c. 7, Sched. 40, s. 2 - 17/05/2007 2008, c. 19, Sched. W, s. 2 - 27/11/2008 2011, c. 15, s. 7 (1-13) - 01/06/2011 2023, c. 8, Sched. 10, s. 2 - 18/05/2023