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

Search

Excise Act (R.S.C., 1985, c. E-14)

Full Document:  

Act current to 2019-11-19 and last amended on 2019-06-17. Previous Versions

PART VTobacco and Cigars and Manufacturers Thereof (continued)

Tobacco Packaging, Stamping and Marking (continued)

  •  (1) and (2) [Repealed, 1993, c. 25, s. 41]

  • Marginal note:Penalties

    (3) The owner or importer of manufactured tobacco and cigars imported into Canada shall be subject to all the penal provisions prescribed in respect of manufacturers of tobacco or cigars manufactured in Canada.

  • (4) [Repealed, 1993, c. 25, s. 41]

  • R.S., 1985, c. E-14, s. 203
  • 1993, c. 25, s. 41

Marginal note:If not stamped or marked

 All imported manufactured tobacco and cigars that, when reported under the Customs Act, are not stamped or marked as required by this Act and the ministerial regulations or by this Act and the regulations shall be placed in a warehouse licensed as a sufferance warehouse under the Customs Act.

  • R.S., 1985, c. E-14, s. 204
  • R.S., 1985, c. 1 (2nd Supp.), s. 186
  • 1993, c. 25, s. 42
  • 1999, c. 17, s. 144(E)

 [Repealed, 1993, c. 25, s. 42]

Marginal note:Re-working or destruction of tobacco and cigars

 Manufactured tobacco and cigars that have become unfit for use may be re-worked or destroyed in accordance with ministerial regulations, and those regulations may provide for the refunding to the manufacturer, in whole or in part, of the duty paid thereon.

  • R.S., 1985, c. E-14, s. 207
  • R.S., 1985, c. 7 (2nd Supp.), s. 67
  • 1999, c. 17, s. 144(E)

Marginal note:Disposal of raw material

 All raw leaf tobacco, stems, cuttings, liquorice, sugar, gum or other raw material shall, when brought into, used in or removed from a tobacco or cigar manufactory, be dealt with in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 208
  • 1999, c. 17, s. 144(E)

 [Repealed, 1993, c. 25, s. 43]

Marginal note:Sale of cigars

  •  (1) Cigars, when put up in packages of less than ten cigars, shall not be sold or removed from any licensed factory in lots of less than one hundred cigars.

  • Marginal note:Sale of tobacco or cigarettes

    (2) No less quantity than one-half kilogram (0.5 kg) of manufactured tobacco or one hundred cigarettes shall be sold or removed from any licensed factory.

  • R.S., c. E-12, s. 214
  • 1980-81-82-83, c. 68, s. 68

Marginal note:Stamp regulations

 The Minister may make regulations prescribing the form of stamps to be impressed on, printed on, marked on, indented into or affixed to Canadian raw leaf tobacco, cigarettes, cigars and packages, cartons, boxes, crates and other containers containing manufactured tobacco or cigars, the information to be provided on the stamps and the manner in which the stamps are to be affixed.

  • R.S., 1985, c. E-14, s. 211
  • 1993, c. 25, s. 44
  • 1994, c. 37, s. 6
  • 1999, c. 17, s. 144(E)
  • 2001, c. 16, s. 13

Marginal note:Tobacco stems and sweepings, etc.

 All stems, sweepings or other waste or refuse tobacco that are found in a tobacco or cigar manufactory and are not intended to be used shall be disposed of under ministerial regulations.

  • R.S., 1985, c. E-14, s. 212
  • 1999, c. 17, s. 144(E)

Regulations

Marginal note:Regulations

 The Governor in Council may, subject to this Act, make such regulations as to him seem necessary concerning imported or domestic raw leaf tobacco and tobacco and cigars manufactured in or imported into Canada

  • (a) for warehousing raw leaf tobacco;

  • (b) for destroying such raw leaf tobacco as is not entered for exportation or manufacture;

  • (c) for removing raw leaf tobacco from one warehouse to another;

  • (d) for causing accounts to be kept by tobacco and cigar manufacturers of all raw leaf tobacco received by them and subsequently disposed of by them by removal, sale or otherwise;

  • (e) for determining the manner in which the computation of the mass of tobacco with reference to the standard established by this Act shall be made;

  • (f) for the inspection of tobacco and cigars and the collection of the duty thereon, and as is deemed most effective for the prevention of frauds in the payment of that duty;

  • (g) for the manufacture and sale of Canada twist;

  • (h) for determining the time when tobacco and cigars shall be considered as completely manufactured; and

  • (i) for determining when completely manufactured tobacco and cigars shall be entered for consumption or duty ex-manufactory or be warehoused.

  • R.S., c. E-12, s. 217
  • 1980-81-82-83, c. 68, s. 70

Quantities of Tobacco and Cigars

Marginal note:Quantities

 Quantities of tobacco and cigars shall be stated in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 214
  • 1999, c. 17, s. 144(E)

Returns

Marginal note:Returns

 Every tobacco or cigar manufacturer shall render monthly to the collector a just and true account, in writing, extracted from the books kept as provided by this Act, and the account shall exhibit such particulars as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 215
  • 1999, c. 17, s. 144(E)

Bonding and Warehousing

Marginal note:Warehousing and ex-warehousing of tobacco and cigars

 Except for export or ship’s stores, no less quantity than fifty kilograms (50 kg) of manufactured tobacco, two thousand cigars or two thousand cigarettes shall be warehoused or ex-warehoused by one entry.

  • R.S., 1985, c. E-14, s. 216
  • 2002, c. 22, s. 425(F)

Marginal note:Stowage of packages in warehouse

 All boxes, caddies or packages of manufactured tobacco and cigars shall be arranged and stowed in warehouse in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 217
  • 1999, c. 17, s. 144(E)

Marginal note:No refund on tobacco ex-warehoused

 The duty paid on manufactured tobacco and cigars entered for consumption shall not be refunded by way of drawback or otherwise on the exportation of the tobacco or cigars out of Canada.

  • R.S., c. E-12, s. 223

Marginal note:Removal in bond

 Manufactured tobacco and cigars intended for export or removal in bond may be removed from the manufactory in such manner and under such restrictions, bond or other security as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 219
  • 1999, c. 17, s. 144(E)

Canadian Leaf Tobacco

Marginal note:Tobacco grown for private use

 A person who grows tobacco on his own land or property and manufactures the tobacco into common Canada twist or cut tobacco solely for the use of himself and such members of his family as are resident with him on the farm or premises on which the tobacco was grown, and not for sale, does not require a licence for so doing, nor is the tobacco so manufactured subject to excise duty, but the quantity so manufactured in any one year shall not exceed fifteen kilograms (15 kg) for each adult member of the family resident on the farm or premises.

  • R.S., c. E-12, s. 225
  • 1980-81-82-83, c. 68, s. 72

Marginal note:Licence to carry on business of tobacco packer

  •  (1) A licence to carry on the trade or business of a tobacco packer may be granted to any person who has complied with the requirements of this Act, if that person has, jointly with a guarantee company approved by the Minister, entered into a bond to Her Majesty in the sum of one thousand dollars.

  • Marginal note:Conditions of bond

    (2) The bond entered into under subsection (1) shall be conditioned on the rendering of all accounts, inventories, statements and returns prescribed by law and the payment of all duties and penalties that the person to whom the licence is to be granted becomes liable to render or pay under this Act, and on the person faithfully complying with all the requirements of this Act according to their true intent and meaning, with regard to the accounts, inventories, statements, returns, duties and penalties, as well as to all other matter and things whatever.

  • R.S., c. E-12, s. 226
 
Date modified: