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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART 4Alcohol (continued)

Excise Warehouses (continued)

Marginal note:Removal of packaged wine from excise warehouse

 A wine licensee may remove non-duty-paid packaged wine from their excise warehouse to return it to the bulk wine inventory of the licensee.

Marginal note:Removal of packaged spirits from excise warehouse

 A spirits licensee may remove non-duty-paid packaged spirits from their excise warehouse to return them to the bulk spirits inventory of the licensee.

PART 4.1Cannabis

Exclusions

Marginal note:Non-application

 This Part does not apply to

  • (a) cannabis products that are produced in Canada by an individual for the personal use of the individual and in accordance with the Cannabis Act, but only to the extent that those cannabis products are used in activities that are not prohibited for those cannabis products under that Act;

  • (b) cannabis products that are produced in Canada by an individual for the medical purposes of the individual and in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, as applicable, but only to the extent that those cannabis products are used by the individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable; or

  • (c) cannabis products that are produced in Canada by a designated person — being an individual who is authorized under the Controlled Drugs and Substances Act or the Cannabis Act to produce cannabis for the medical purposes of another individual — for the medical purposes of the other individual and in accordance with whichever of those Acts is applicable, but only to the extent that those cannabis products are used by the designated person or the other individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable.

  • 2018, c. 12, s. 73

Cannabis Production and Stamping

Marginal note:Production without licence prohibited

  •  (1) No person shall, other than in accordance with a cannabis licence issued to the person, produce cannabis products.

  • Marginal note:Deemed producer

    (2) A person that, 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 production of a cannabis product is deemed to be producing the cannabis product and the other person is deemed not to be producing the cannabis product.

  • Marginal note:Exception

    (3) Subsection (1) does not apply in respect of

    • (a) the production of industrial hemp by-products by an industrial hemp grower; and

    • (b) a prescribed person that produces prescribed cannabis products, or cannabis products of a prescribed class, in prescribed circumstances or for a prescribed purpose.

  • 2018, c. 12, s. 73

Marginal note:Issuance of cannabis excise stamps

  •  (1) On application in the prescribed form and manner, the Minister may issue, to a cannabis licensee, stamps the purpose of which is to indicate that cannabis duty and, if applicable, additional cannabis duty have been paid on a cannabis product.

  • Marginal note:Quantity of cannabis excise stamps

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

  • Marginal note:Security

    (3) No person shall be issued a cannabis excise stamp unless the person has provided any security required by regulation in a form satisfactory to the Minister.

  • Marginal note:Supply of cannabis excise stamps

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

  • Marginal note:Design and construction

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

  • 2018, c. 12, s. 73

Marginal note:Counterfeit cannabis excise stamps

 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for a cannabis excise stamp.

  • 2018, c. 12, s. 73

Marginal note:Unlawful possession of cannabis excise stamps

  •  (1) No person shall possess a cannabis excise stamp that has not been affixed to a packaged cannabis product in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty has been paid on the cannabis product.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of a cannabis excise stamp by

    • (a) the person that lawfully produced the cannabis excise stamp;

    • (b) the person to which the cannabis excise stamp is issued; or

    • (c) a prescribed person.

  • 2018, c. 12, s. 73

Marginal note:Unlawful supply of cannabis excise stamps

 No person shall dispose of, sell or otherwise supply, or offer to supply, a cannabis excise stamp otherwise than in accordance with this Act.

  • 2018, c. 12, s. 73

Marginal note:Cancellation of cannabis excise stamps

 The Minister may

  • (a) cancel a cannabis excise stamp that has been issued; and

  • (b) direct that it be returned or destroyed in a manner specified by the Minister.

  • 2018, c. 12, s. 73

Marginal note:Unlawful packaging or stamping

 No person shall package or stamp a cannabis product unless the person is a cannabis licensee or a prescribed person.

  • 2018, c. 12, s. 73

Marginal note:Unlawful removal

  •  (1) Except as permitted under section 158.15, no person shall remove a cannabis product from the premises of a cannabis licensee unless it is packaged and

    • (a) if the cannabis product is intended for the duty-paid market,

      • (i) it is stamped to indicate that cannabis duty has been paid, and

      • (ii) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, it is stamped to indicate that the additional cannabis duty has been paid; or

    • (b) if the cannabis product is not intended for the duty-paid market, all prescribed information is printed on or affixed to its container in a prescribed manner.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a cannabis licensee that removes from their premises a cannabis product

    • (a) if the cannabis product is being removed

      • (i) for delivery to another cannabis licensee,

      • (ii) for export as permitted under the Cannabis Act,

      • (iii) for delivery to a person for sterilization in accordance with subparagraph 158.11(3)(a)(ii), or

      • (iv) for delivery to a person for analysis or destruction in accordance with subparagraph 158.3(a)(v);

    • (b) if the cannabis product is

      • (i) a low-THC cannabis product,

      • (ii) a prescription cannabis drug, or

      • (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or

    • (c) in prescribed circumstances or for a prescribed purpose.

  • Marginal note:Removal by Minister

    (3) Subsection (1) does not apply to the removal of a cannabis product for analysis or destruction

    • (a) by the Minister; or

    • (b) by the Minister, as defined in subsection 2(1) of the Cannabis Act.

  • 2018, c. 12, s. 73
 
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