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Excise Act, 2001

Version of section 25.1 from 2010-07-12 to 2018-06-20:

Marginal note:Issuance of excise stamps

  •  (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

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