Excise Act, 2001

Marginal note:Unlawful possession of tobacco excise stamps

• 25.3 (1) No person shall possess a tobacco excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty, other than special duty, has been paid on the product.

• Marginal note:Exceptions — possession

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

  • (a) the person who lawfully produced the tobacco excise stamp;

  • (b) the person who is issued the tobacco excise stamp;

  • (c) a sufferance warehouse licensee who possesses the tobacco excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or

  • (d) a prescribed person.