Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-05-20 and last amended on 2012-06-29. Previous Versions

Marginal note:Compliance with Act

24. A licensee or registrant shall not carry on any activity under their licence or registration otherwise than in accordance with this Act.

Marginal note:Licences and registrations not statutory instruments

24.1 For greater certainty, a licence or registration issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act.

  • 2007, c. 18, s. 73.

PART 3

TOBACCO

Regulation of Tobacco

Marginal note:Manufacturing tobacco product without a licence prohibited

  • 25. (1) No person shall, other than in accordance with a tobacco licence issued to the person, manufacture a tobacco product.

  • Marginal note:Deemed manufacturer

    (2) A person who, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacture of a tobacco product is deemed to be manufacturing the tobacco product and the other person is deemed not to be manufacturing the tobacco product.

  • Marginal note:Exception — manufacturing for personal use

    (3) An individual who is not a tobacco licensee may manufacture manufactured tobacco or cigars

    • (a) from packaged raw leaf tobacco or manufactured tobacco on which the duty has been paid, if the tobacco or cigars are for their personal use; or

    • (b) from raw leaf tobacco grown on land on which the individual resides, if

      • (i) the tobacco or cigars are for their personal use or that of the members of their family who reside with the individual and who are 18 years of age or older, and

      • (ii) the quantity of tobacco or cigars manufactured in any year does not exceed 15 kg for the individual and each member of the individual’s family who resides with the individual and who is 18 years of age or older.

  • 2002, c. 22, s. 25;
  • 2007, c. 18, s. 74.
Previous Version
Marginal note:Issuance of excise stamps

  • 25.1 (1) On application in the prescribed form and manner, the Minister may issue, to a tobacco licensee or a prescribed person who is importing tobacco products, stamps the purpose of which is to indicate that duty, other than special duty, has been paid on a tobacco product.

  • Marginal note:Quantity of excise stamps

    (2) The Minister may limit the quantity of excise stamps that may be issued to a person under subsection (1).

  • Marginal note:Security

    (3) No person shall be issued an excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations.

  • Marginal note:Supply of excise stamps

    (4) The Minister may authorize a producer of excise stamps to supply, on the direction of the Minister, excise stamps to a person who is issued those stamps under subsection (1).

  • Marginal note:Design and construction

    (5) The design and construction of excise stamps shall be subject to the approval of the Minister.

  • 2010, c. 12, s. 40.