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

Assented to 2010-07-12

 Section 266 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Excise stamps not to be sold

    (1.1) Despite subsection (1), the Minister shall not sell excise stamps that have been seized under section 260.

  •  (1) Paragraph 304(1)(c) of the Act is replaced by the following:

    • (c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;

  • (2) Paragraph 304(1)(d) of the French version of the Act is replaced by the following:

    • d) régir la durée, la modification, la suspension, le renouvellement, la révocation, le retrait et le rétablissement des licences, agréments et autorisations;

  • (3) Subsection 304(1) of the Act is amended by adding the following after paragraph (f):

    • (f.1) respecting the issuance of excise stamps;

  • (4) Paragraph 304(1)(i) of the French version of the Act is replaced by the following:

    • i) régir le dépôt de produits du tabac et d’alcool dans un entrepôt d’accise ou un entrepôt d’accise spécial et leur sortie d’un tel entrepôt;

  • Marginal note:2007, c. 18, s. 130(1)

    (5) Paragraph 304(1)(n) of the French version of the Act is replaced by the following:

    • n) régir la vente, en vertu de l’article 266, d’alcool, de produits du tabac, de tabac en feuilles, d’alcool spécialement dénaturé ou de préparations assujetties à des restrictions saisis en vertu de l’article 260;

Marginal note:R.S., c. 1 (2nd Supp.)

Customs Act

 Subsection 2(1) of the Customs 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) of the Excise Act, 2001 and that has not been cancelled under section 25.5 of that Act;

 Section 97.25 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Excise stamps not to be sold

    (3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.