Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Issuance of vaping excise stamps

• 158.36 (1) On application in the prescribed form and manner, the Minister may issue, to a vaping product licensee or to a prescribed person that is importing vaping products, stamps the purpose of which is to indicate that vaping duty and, if applicable, additional vaping duty have been paid on a vaping product.

• Marginal note:Quantity of vaping excise stamps

  (2) The Minister may limit the quantity of vaping excise stamps that may be issued to a person under subsection (1).

• Marginal note:Security

  (3) No person shall be issued a vaping 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 vaping excise stamps

  (4) The Minister may authorize a producer of vaping excise stamps to supply, on the direction of the Minister, vaping excise stamps to a person to which those stamps are issued under subsection (1).

• Marginal note:Design and construction

  (5) The design and construction of vaping excise stamps shall be subject to the approval of the Minister.

Marginal note:Counterfeit vaping excise stamps

158.37 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 a vaping excise stamp.

Marginal note:Unlawful possession of vaping excise stamps

• 158.38 (1) No person shall possess a vaping excise stamp that has not been affixed to the container of a vaping product in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty has been paid on the vaping product.

• Marginal note:Exceptions — possession

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

  • (a) the person that lawfully produced the vaping excise stamp;

  • (b) the person to which the vaping excise stamp is issued;

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

  • (d) a prescribed person.

Marginal note:Unlawful supply of vaping excise stamps

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

Marginal note:Cancellation of vaping excise stamps

158.4 The Minister may

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

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

Marginal note:Unlawful packaging or stamping

158.41 No person shall package or stamp a vaping product unless

• (a) the person is a vaping product licensee;

• (b) the person is the importer or owner of the vaping product and the vaping product has been placed in a sufferance warehouse for the purpose of being stamped; or

• (c) the person is a prescribed person.

Marginal note:Unlawful removal

• 158.42 (1) Except as permitted under section 158.52 or if prescribed circumstances exist, no person shall remove a vaping product from the premises of a vaping product licensee unless it is packaged and

  • (a) if the vaping product is intended for the duty-paid market,

    • (i) it is stamped to indicate that vaping duty has been paid, and

    • (ii) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid; or

  • (b) if the vaping product is not intended for the duty-paid market, all vaping product markings that are required under this Act to be printed on, or affixed to, its container are so printed or affixed.

• Marginal note:Exceptions

  (2) Subsection (1) does not apply to a vaping product licensee that removes from their premises a vaping product if it is

  • (a) being removed for

    • (i) delivery to another vaping product licensee,

    • (ii) export, or

    • (iii) delivery to a person for analysis or destruction in accordance with subparagraph 158.66(a)(iv); or

  • (b) a vaping product drug.

• Marginal note:Removal by Minister

  (3) Subsection (1) does not apply to the removal of a vaping product for analysis or destruction by the Minister.

Marginal note:Prohibition — vaping products for sale

158.43 No person shall purchase or receive for sale a vaping product

• (a) from a manufacturer that the person knows, or ought to know, is not a vaping product licensee;

• (b) that is required under this Act to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or

• (c) that the person knows, or ought to know, is fraudulently stamped.

Marginal note:Unlawful possession or sale of vaping products

• 158.44 (1) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product unless

  • (a) it is packaged; and

  • (b) it is stamped to indicate that vaping duty has been paid.

• Marginal note:Unlawful possession or sale — specified vaping province

  (2) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product in a specified vaping province unless it is stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid.

• Marginal note:Exception — possession of vaping products

  (3) Subsections (1) and (2) do not apply to the possession of vaping products

  • (a) in the case of imported vaping products,

    • (i) by an excise warehouse licensee in their excise warehouse,

    • (ii) by a sufferance warehouse licensee in their sufferance warehouse, or

    • (iii) by a customs bonded warehouse licensee in their customs bonded warehouse;

  • (b) by a prescribed person that is transporting the vaping products under prescribed circumstances and conditions;

  • (c) by a person that possesses the vaping products for analysis or destruction in accordance with subparagraph 158.66(a)(iv);

  • (d) by an accredited representative for their personal or official use;

  • (e) by an individual who has imported the vaping products for their personal use in quantities not in excess of prescribed limits;

  • (f) by an individual who has manufactured the vaping products in accordance with subsection 158.35(3); or

  • (g) if the vaping products are vaping product drugs.

• Marginal note:Exception — sale or offer for sale

  (4) Subsections (1) and (2) do not apply to the disposal, sale, offering for sale or purchase of a vaping product if

  • (a) the vaping product is an imported vaping product, an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product for export and the vaping product is exported by the licensee in accordance with this Act;

  • (b) the vaping product is an imported vaping product and an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product to an accredited representative for their personal or official use; or

  • (c) the vaping product is a vaping product drug.

Marginal note:Sale or distribution by licensee

• 158.45 (1) Except if prescribed circumstances exist, no vaping product licensee shall distribute a vaping product or sell or offer for sale a vaping product to a person unless

  • (a) it is packaged;

  • (b) it is stamped to indicate that vaping duty has been paid; and

  • (c) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid.

• Marginal note:Exceptions

  (2) Subsection (1) does not apply to the distribution, sale or offering for sale of a vaping product by a vaping product licensee

  • (a) if the distribution, sale or offering for sale is to

    • (i) another vaping product licensee, or

    • (ii) an accredited representative for their personal or official use;

  • (b) if the vaping product is exported by the vaping product licensee in accordance with this Act; or

  • (c) if the vaping product is a vaping product drug.

Marginal note:Packaging and stamping of vaping products

• 158.46 (1) A vaping product licensee that manufactures a vaping product shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product has been packaged by the licensee;

  • (b) the package has printed on it prescribed information; and

  • (c) before the end of the second calendar month following the calendar month in which the licensee packages the vaping product,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.

  • (d) [Repealed, 2024, c. 15, s. 146]

• Marginal note:Stamping of imported packaged vaping products

  (2) A vaping product licensee that imports a packaged vaping product for stamping shall not enter the vaping product into the duty-paid market unless

  • (a) the vaping product is packaged in a package that has printed on it prescribed information; and

  • (b) before the end of the second calendar month following the calendar month in which the vaping product is released under the Customs Act,

    • (i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and

    • (ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.

Marginal note:Packaging and stamping of imported vaping products

• 158.47 (1) Except if prescribed circumstances exist, if a vaping product is imported, it must, before it is released under the Customs Act for entry into the duty-paid market,

  • (a) be packaged in a package that has printed on it prescribed information;

  • (b) be stamped to indicate that vaping duty has been paid; and

  • (c) if the vaping product is to be entered in the duty-paid market of a specified vaping province, be stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid.

• Marginal note:Exceptions for certain importations

  (2) Subsection (1) does not apply to a vaping product

  • (a) that is imported by a vaping product licensee for further manufacturing by the licensee;

  • (a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee;

  • (b) that a vaping product licensee is authorized to import under subsection 158.53(2); or

  • (c) that is imported by an individual for their personal use in quantities not in excess of prescribed limits.

Marginal note:Notice — absence of stamping

• 158.48 (1) The absence on a vaping product of stamping that indicates that vaping duty has been paid is notice to all persons that vaping duty has not been paid on the vaping product.

• Marginal note:Notice — specified vaping province

  (2) The absence on a vaping product of stamping that indicates that additional vaping duty in respect of a specified vaping province has been paid is notice to all persons that additional vaping duty in respect of the specified vaping province has not been paid on the vaping product.

Marginal note:Unstamped products to be warehoused

• 158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

• Marginal note:Imported unstamped packaged products to be warehoused

  (2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.

• Marginal note:Exceptions

  (3) Subsections (1) and (2) do not apply

  • (a) in respect of vaping product drugs; or

  • (b) in prescribed circumstances.