Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations

4.01 (1) If the Minister holds, at any time in a calendar month, security that a person has provided under subsection 158.36(3) of the Act and if the person is not a vaping product licensee throughout the calendar month, the person must file with the Minister an information return for the calendar month in respect of the possession and use of any vaping excise stamps issued to the person.

(2) If the Minister holds, at any time in a calendar month, security that a person has provided under subsection 25.1(3) of the Act and if the person is not a tobacco licensee throughout the calendar month, the person must file with the Minister an information return for the calendar month in respect of the possession and use of any tobacco excise stamps issued to the person.

(3) The information return of a person for a particular calendar month must

• (a) be made in prescribed form containing prescribed information; and

• (b) be filed in prescribed manner on or before the last day of the first calendar month following the particular calendar month.