Excise Act, 2001
Marginal note:Unlawful possession of tobacco excise stamps
25.3 (1) No person shall possess a tobacco 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 a tobacco excise stamp by
(a) the person who lawfully produced the tobacco excise stamp;
(b) the person who is issued the tobacco excise stamp;
(c) a sufferance warehouse licensee who possesses the tobacco 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
- 2018, c. 12, s. 94
- Date modified: