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Excise Act, 2001

Version of section 58.1 from 2018-06-21 to 2021-06-28:

Marginal note:Definitions

 The following definitions apply in this Part.

adjustment day

adjustment day means

  • (a) March 23, 2017;

  • (a.1) February 28, 2018; or

  • (b) in the case of an inflationary adjusted year, April 1 of that year. (date d’ajustement)

inflationary adjusted year

inflationary adjusted year has the same meaning as in subsection 43.1(1). (année inflationniste)

loose tobacco

loose tobacco[Repealed, 2014, c. 20, s. 69]

separate retail establishment

separate retail establishment of a person means a shop or store of the person

  • (a) that is geographically separate from other places of business of the person;

  • (b) at which, in the ordinary course of the person’s business, the person regularly sells, otherwise than through vending machines, tobacco products to consumers, within the meaning of section 123 of the Excise Tax Act, attending at the shop or store; and

  • (c) in respect of which separate records are maintained. (établissement de détail distinct)

taxed cigarettes

taxed cigarettes of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day, and that, at the beginning of the adjustment day,

  • (a) were owned by that person for sale in the ordinary course of a business of the person;

  • (b) were not held in a vending machine; and

  • (c) were not relieved from that duty under this Act. (cigarettes imposées)

taxed tobacco

taxed tobacco[Repealed, 2014, c. 20, s. 69]


unit[Repealed, 2014, c. 20, s. 69]

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 197
  • 2014, c. 20, s. 69
  • 2017, c. 20, s. 45
  • 2018, c. 12, s. 48

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