Excise Duties on Vaping Products Regulations (SOR/2024-70)

AMENDMENTS NOT IN FORCE

• — SOR/2024-211, s. 1

  • 1 Paragraphs 2(c) and (d) of the Excise Duties on Vaping Products RegulationsFootnote ¹ are replaced by the following:

    • Return to footnote ¹SOR/2024-70

    • (c) New Brunswick;

    • (d) Manitoba;

    • (e) Prince Edward Island;

    • (f) Alberta;

    • (g) Yukon;

    • (h) the Northwest Territories; and

    • (i) Nunavut.

• — SOR/2024-211, s. 2

  • 2 The headings before section 8 and sections 8 and 9 of the Regulations are replaced by the following:

    • Definition of qualifying vaping product

      • 8 (1) For the purposes of subsection (2), qualifying vaping product means a vaping product that is not stamped to indicate that additional vaping duty in respect of a specified vaping province has been paid and that

        • (a) is manufactured in Canada and is stamped before January 2025;

        • (b) is imported by a vaping product licensee for stamping by the vaping product licensee and is stamped before January 2025; or

        • (c) is imported otherwise than by a vaping product licensee for stamping by the vaping product licensee and is imported or released (as defined in subsection 2(1) of the Customs Act) before January 2025.

      • January 1 to March 31, 2025

        (2) For the purposes of facilitating the joining of New Brunswick, Manitoba, Prince Edward Island, Alberta and Yukon to the coordinated vaping duty system (as defined in subsection 304.3(1) of the Act), the following rules apply:

        • (a) subsection 158.44(2) of the Act does not apply before April 2025 in respect of qualifying vaping products that are disposed of, sold, offered for sale, purchased or possessed, as the case may be, in any of those specified vaping provinces;

        • (b) paragraph 158.46(d) of the Act does not apply before April 2025 in respect of qualifying vaping products that are to be entered in the duty-paid market of any of those specified vaping provinces;

        • (c) section 158.58 of the Act does not apply in respect of vaping products if

          • (i) in the case of vaping products that are imported by an individual for their personal use, the vaping products are imported before January 2025 and the individual is resident in any of those specified vaping provinces, and

          • (ii) in any other case, the vaping products are qualifying vaping products that are for consumption, use or sale to consumers in any of those specified vaping provinces;

        • (d) subsection 158.6(2) of the Act does not apply in respect of vaping products if the particular time referred to in that subsection is before January 2025 and the vaping products are located in any of those specified vaping provinces at the particular time; and

        • (e) subsection 158.61(2) of the Act does not apply in respect of vaping products if the particular time referred to in that subsection is before January 2025 and the last known location of the vaping products before the particular time is in any of those specified vaping provinces.