Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act, 2001

Version of section 25.3 from 2018-06-21 to 2024-05-01:


Marginal note:Unlawful possession of tobacco excise stamps

  •  (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: