Fall Economic Statement Implementation Act, 2023 (S.C. 2024, c. 15)

• 147 (1) Subsection 158.47(2) of the Act is amended by adding the following after paragraph (a):

  • (a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee;

• (2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 148 (1) Section 158.49 of the Act is replaced by the following:

  Marginal note:Unstamped products to be warehoused

  158.49 If vaping products (other than vaping product drugs) manufactured in Canada are not stamped by a vaping product licensee, the vaping product licensee must immediately enter the vaping products into its excise warehouse.

• (2) Section 158.49 of the Act, as amended by subsection (1), is replaced by the following:

  Marginal note:Unstamped products to be warehoused

  • 158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

  • Marginal note:Imported unstamped packaged products to be warehoused

    (2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

  • Marginal note:Exceptions

    (3) Subsections (1) and (2) do not apply

    • (a) in respect of vaping product drugs; or

    • (b) in prescribed circumstances.

• (3) Subsection (1) is deemed to have come into force on October 1, 2022.

• (4) Subsection (2) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 149 (1) Section 158.5 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Vaping product markings — exports and accredited representatives

    (1.1) Subject to subsection (4), no person shall remove a container of vaping products that are not stamped from the premises of a vaping product licensee for export or for delivery to an accredited representative unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information.

• (2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 150 (1) Subsection 158.51(3) of the Act is replaced by the following:

  • Marginal note:Exceptions

    (3) Subsections (1) and (2) do not apply

    • (a) in respect of a packaged vaping product that is imported by a vaping product licensee for stamping by the vaping product licensee; or

    • (b) in prescribed circumstances.

• (2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 151 (1) The Act is amended by adding the following after section 158.51:

  Marginal note:Imports for stamping — delivery to premises

  158.511 If a vaping product licensee imports a packaged vaping product for stamping by the vaping product licensee, the vaping product licensee shall, immediately after the vaping product is released under the Customs Act, deliver the vaping product to its premises for stamping.

• (2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 152 (1) Paragraphs 158.57(a) and (b) of the Act are replaced by the following:

  • (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are stamped;

  • (a.1) in the case of packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee, by the vaping product licensee and at the time they are stamped; and

  • (b) in the case of any other imported vaping products, by the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the vaping products if they were subject to that duty.

• (2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 153 (1) Paragraphs 158.58(a) and (b) of the Act are replaced by the following:

  • (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are stamped;

  • (a.1) in the case of packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee, by the vaping product licensee and at the time they are stamped; and

  • (b) in the case of any other imported vaping products, by the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the vaping products if they were subject to that duty.

• (2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.

• 154 (1) Section 158.59 of the Act is replaced by the following:

  Marginal note:Application of Customs Act

  158.59 The duties imposed under paragraphs 158.57(b) and 158.58(b) on imported vaping 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.

• (2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2024.

• 155 (1) Subsections 159.2(1) and (2) of the Act are replaced by the following:

  Marginal note:Definition of calendar quarter

  • 159.2 (1) In this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October.

  • Marginal note:Reporting period — calendar quarters

    (2) On application by a cannabis licensee, the Minister may, in writing, authorize the reporting periods of the cannabis licensee to be calendar quarters, beginning on the first day of a calendar quarter.

• (2) Subsection 159.2(4) of the Act is repealed.

• (3) Subsections 159.2(6) and (7) of the Act are replaced by the following:

  • Marginal note:Notice of revocation

    (6) If the Minister revokes an authorization in respect of a cannabis licensee, the following rules apply:

    • (a) the Minister shall send a notice in writing of the revocation to the cannabis licensee and shall specify in the notice the fiscal month of the cannabis licensee for which the revocation becomes effective; and

    • (b) if the revocation becomes effective before the last day of a calendar quarter, the period beginning on the first day of the calendar quarter and ending immediately before the first day of that fiscal month is deemed to be a reporting period of the cannabis licensee.

• (4) Subsections (1) to (3) are deemed to have come into force on April 1, 2023.

156 The Act is amended by adding the following after section 233.2:

157 The portion of section 234.2 of the Act before the formula is replaced by the following:

158 The Act is amended by adding the following after section 249:

159 Schedule 8 to the Act is amended by replacing the references after the heading “SCHEDULE 8” with the following:

SOR/98-61Returning Persons Exemption Regulations

160 Paragraph 3(2)(b) of the Returning Persons Exemption Regulations is replaced by the following:

SOR/2003-115Regulations Respecting Excise Licences and Registrations

• 161 (1) The portion of subsection 5(1) of the English version of the Regulations Respecting Excise Licences and Registrations before paragraph (a) is replaced by the following:

  • 5 (1) For the purposes of paragraph 23(3)(b) of the Act, the amount of security to be provided by an applicant for a spirits licence, a tobacco licence, a cannabis licence or a vaping product licence must be an amount of not less than $5,000 and

• (2) Subsection 5(1) of the Regulations is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:

  • (b) in the case of a tobacco licence or a vaping product licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million per licence; and

  • (c) in the case of a cannabis licence,

    • (i) if the licensee is authorized under subsection 159.2(2) of the Act to have reporting periods that are calendar quarters, be sufficient to ensure payment of one-third of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million per licence, and

    • (ii) in any other case, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million per licence.

• (3) Subsections (1) and (2) are deemed to have come into force on April 1, 2023.

SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations

• 162 (1) The portion of section 3.6 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations before paragraph (a) is replaced by the following:

  3.6 For the purposes of paragraphs 158.46(1)(b) and (2)(a) of the Act, the prescribed information is

• (2) Section 3.6 of the Regulations, as amended by subsection (1), is replaced by the following:

  3.6 For the purposes of paragraphs 158.46(1)(b) and (2)(a) of the Act, the prescribed information is

  • (a) one of the following:

    • (i) the vaping product licensee’s name and address,

    • (ii) the vaping product licensee’s licence number, or

    • (iii) if the vaping product is packaged by the vaping product licensee for another person, the person’s name and the address of their principal place of business; and

  • (b) the volume in millilitres of the vaping substance in liquid form, and the weight in grams of the vaping substance in solid form, contained in each vaping device or immediate container in the package and the number of vaping devices and immediate containers in the package.

• (3) Subsection (1) comes into force or is deemed to have come into force on January 1, 2024.

• (4) Subsection (2) comes into force on the day that is six months after the first day of the month following the month in which this Act receives royal assent.

• 163 (1) Section 3.7 of the Regulations is replaced by the following:

  3.7 For the purposes of paragraph 158.47(1)(a) of the Act, the prescribed information is

  • (a) if the vaping product was imported by a vaping product licensee, the licensee’s name and address or vaping product licence number;

  • (b) if the vaping product was imported by a person other than a vaping product licensee, the person’s name and address; and

  • (c) the volume in millilitres of the vaping substance in liquid form, and the weight in grams of the vaping substance in solid form, contained in each vaping device or immediate container in the package and the number of vaping devices and immediate containers in the package.

• (2) Subsection (1) comes into force on the day that is six months after the first day of the month following the month in which this Act receives royal assent.