Budget Implementation Act, 2022, No. 1

128 (1) Sections 158.35, 158.51 to 158.53, 158.68 and 158.69 of the Excise Act, 2001, as enacted by section 59, subsection 64(2), sections 65 to 69, subsections 70(2) and (4), sections .71, 72 and 75, subsection 81(2) and sections 82, 87 to 105, 115 and 122 come into force on October 1, 2022.

(2) Sections 158.41, 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) on or after that day. Those sections of the Excise Act, 2001 also apply in respect of

• (a) vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and

• (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the Customs Act.

(3) Sections 158.42 to 158.47 and 158.49, subsection 158.5(2), sections 158.54 to 158.56, 158.6 and 158.61 of the Excise Act, 2001, as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001, subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of

• (a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

• (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

(4) In applying sections 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows:

• (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the later of the beginning of October 1, 2022 and the time they are stamped; and