Excise Act, 2001
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.
- 2010, c. 12, s. 40
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