Excise Act, 2001
56 (1) A special duty is imposed on a tobacco product that is manufactured in Canada and exported
(a) if the export is in accordance with paragraph 50(4)(a) by the tobacco licensee who manufactured it, at the rates set out in section 3 of Schedule 3; or
(b) in any other case, at the rates set out in section 4 of Schedule 3.
Marginal note:When and by whom duty is payable
(2) Subject to sections 57 and 58, the special duty is payable, at the time the tobacco product is exported, by
(a) if paragraph (1)(a) applies, the tobacco licensee who manufactured it; or
(b) if paragraph (1)(b) applies, the person who exported it.
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