This Web page has been archived on the Web.

Jobs and Economic Growth Act (S.C. 2010, c. 12)

Assented to 2010-07-12

Amendments in Respect of the Excise Act, 2001

Marginal note:2002, c. 22

Excise Act, 2001

  • 38. (1) The definition “stamped” in section 2 of the Excise Act, 2001 is replaced by the following:

    “stamped”

    « estampillé »

    “stamped”, in respect of a tobacco product, means that an excise stamp, and all prescribed information in a prescribed format, are stamped, impressed, printed or marked on, indented into or affixed to the product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the product.

  • (2) Section 2 of the Act is amended by adding the following in alphabetical order:

    “excise stamp”

    « timbre d’accise »

    “excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5.

Marginal note:2008, c. 28, s. 51(1)

  • 39. (1) Subsection 5(1) of the Act is replaced by the following:

    Marginal note:Constructive possession

    • 5. (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.

  • Marginal note:2008, c. 28, s. 51(2)

    (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:

    • Meaning of “possession”

      (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61 and subsections 70(1), 88(1) and 238.1(1), “possession” means not only having in one’s own personal possession but also knowingly

40. The Act is amended by adding the following after section 25:

Marginal note:Issuance of excise stamps

  • 25.1 (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.

Marginal note:Counterfeiting excise stamps

25.2 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 an excise stamp.

Marginal note:Unlawful possession of excise stamps

  • 25.3 (1) No person shall possess an 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 an excise stamp by

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

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

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

    • (d) a prescribed person.

Marginal note:Unlawful supply of excise stamps

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

Marginal note:Cancellation, return and destruction of excise stamps

25.5 The Minister may

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

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