Definitions	23.34 (1) In this section,
``licensed retail vendor'' « vendeur au détail titulaire de licence »	``licensed retail vendor'' means a retail vendor licensed as such under the Health Tax Act, R.S.P.E.I. 1988, c. H-3;
``licensed wholesale vendor'' « vendeur en gros titulaire de licence »	``licensed wholesale vendor'' means a wholesale vendor licensed as such under the Health Tax Act, R.S.P.E.I. 1988, c. H-3.
Excise tax on diverted P.E.I. tobacco	(2) An excise tax shall be imposed, levied and collected on manufactured tobacco that is Atlantic manufactured tobacco or black stock, in respect of which paragraph 1(e) or 3(d) of Schedule II applies, that a licensed wholesale vendor sells to a person other than
	(a) a licensed retail vendor; or
	(b) a consumer in the Province of Prince Edward Island for consumption by the consumer or by others at the expense of the consumer.
When and by whom tax is payable	(3) The tax imposed under subsection (2) is payable by the licensed wholesale vendor at the time of the sale.
Amount of tax	(4) The tax imposed on manufactured tobacco under subsection (2) shall be equal to the amount by which
	(a) the excise tax that would have been imposed under section 23 in respect of the manufactured tobacco if the applicable rates of excise tax were the rates set out in paragraphs 1(f) and 3(e) of Schedule II
	exceeds
	(b) the excise tax that was imposed under section 23 in respect of the manufactured tobacco.
Definitions	23.35 (1) In this section,
``on-reserve retailer'' « détaillant situé dans une réserve »	``on-reserve retailer'' means a retailer on a reserve in the Province of Ontario who is authorized under the Tobacco Tax Act, R.S.O. 1990, c. T.10, to sell black stock cigarettes, in the ordinary course of the retailer's business, to Indian consumers in the province;
``reserve'' « réserve »	``reserve'' means a reserve as defined in subsection 2(1) of the Indian Act or an Indian settlement as defined in section 2 of the Indians and Bands on certain Indian Settlements Remission Order;
``supplier'' « fournisseur »	``supplier'' means a wholesaler who has a permit under section 9 of the Tobacco Tax Act, R.S.O. 1990, c. T.10, to purchase and sell black stock cigarettes.
Tax on excess sale of black stock	(2) Where a supplier sells to an on-reserve retailer a quantity of black stock, in respect of which subparagraph 1(a)(ii), 2(a)(ii) or 3(a)(ii) of Schedule II applies, that is in excess of the quantity of black stock that the on-reserve retailer is authorized under the Tobacco Tax Act, R.S.O. 1990, c. T.10, to purchase, an excise tax shall be imposed, levied and collected on that excess black stock.
Tax on illegal sale of black stock	(3) Where a supplier sells black stock, in respect of which subparagraph 1(a)(ii), 2(a)(ii) or 3(a)(ii) of Schedule II applies, to a person other than an Indian consumer in Ontario or an on-reserve retailer, an excise tax shall be imposed, levied and collected on that black stock.
When and by whom tax is payable	(4) The tax imposed under subsection (2) or (3) is payable by the supplier at the time of the selling referred to in that subsection.
Amount of tax	(5) The tax imposed on black stock under subsection (2) or (3) shall be equal to the amount by which
	(a) the excise tax that would have been imposed under section 23 in respect of the black stock if the applicable rates of excise tax were the rates set out in paragraphs 1(f), 2(d) and 3(e) of Schedule II
	exceeds
	(b) the excise tax that was imposed under section 23 in respect of the black stock.
Definitions	23.36 (1) In this section,
``band'' « bande »	``band'' has the same meaning as in subsection 2(1) of the Indian Act;
``council'' « conseil »	``council'' of a band has the same meaning as in subsection 2(1) of the Indian Act;
``designated retail vendor'' « vendeur au détail désigné »	``designated retail vendor'' means a retail vendor on a reserve in the Province of Nova Scotia who is designated in writing by the council of a band in Nova Scotia, and by the Nova Scotia Provincial Tax Commission, as a vendor from whom Indians on the reserve may buy manufactured tobacco on which tax under the Tobacco Tax Act, R.S.N.S. 1989, c. 470, is not payable;
``designated wholesale vendor'' « vendeur en gros désigné »	``designated wholesale vendor'' means a wholesale vendor who has a wholesale vendor's permit under the Tobacco Tax Act, R.S.N.S. 1989, c. 470, for the sale of black stock to designated retail vendors;
``Nova Scotia Provincial Tax Commission'' « Provincial Tax Commission de la Nouvelle-Écos se »	``Nova Scotia Provincial Tax Commission'' means the Provincial Tax Commission of the Department of Finance of the Province of Nova Scotia;
``reserve'' « réserve »	``reserve'' means a reserve as defined in subsection 2(1) of the Indian Act.
Tax on excess sale of black stock	(2) Where a designated wholesale vendor sells to a designated retail vendor a quantity of black stock, in respect of which subparagraph 1(c)(ii) or 3(b)(ii) of Schedule II applies, that is in excess of the quantity of black stock that the designated wholesale vendor is authorized in writing by the Nova Scotia Provincial Tax Commission to sell to the designated retail vendor without the collection of tax under the Tobacco Tax Act, R.S.N.S. 1989, c. 470, an excise tax shall be imposed, levied and collected on that excess black stock.
Tax on illegal sale of black stock	(3) Where a designated wholesale vendor sells black stock, in respect of which subparagraph 1(c)(ii) or 3(b)(ii) of Schedule II applies, to a person other than an Indian consumer on a reserve in Nova Scotia or a designated retail vendor, an excise tax shall be imposed, levied and collected on that black stock.
When and by whom tax is payable	(4) The tax imposed under subsection (2) or (3) is payable by the designated wholesale vendor at the time of the selling referred to in that subsection.
Amount of tax	(5) The tax imposed on black stock under subsection (2) or (3) shall be equal to the amount by which
	(a) the excise tax that would have been imposed under section 23 in respect of the black stock if the applicable rates of excise tax were the rates set out in paragraphs 1(f) and 3(e) of Schedule II
	exceeds
	(b) the excise tax that was imposed under section 23 in respect of the black stock.
	(2) Sections 23.31 and 23.32 of the Act, as enacted by subsection (1), shall be deemed to have come into force on February 22, 1994.
	(3) Sections 23.33 and 23.36 of the Act, as enacted by subsection (1), shall be deemed to have come into force on April 15, 1994.
	(4) Section 23.34 of the Act, as enacted by subsection (1), comes into force or shall be deemed to have come into force on June 1, 1994.
	(5) Section 23.35 of the Act, as enacted by subsection (1), shall be deemed to have come into force on March 26, 1994.
	7. (1) The Act is amended by adding the following after section 68.16:
Refund of excise tax where foreign taxes are paid	68.161 The Minister may refund to the manufacturer or producer of tobacco products (within the meaning assigned by section 23.1) the tax paid under subsection 23.2(1) in respect of the tobacco products where
	(a) the manufacturer or producer provides to the Minister evidence satisfactory to the Minister that all taxes imposed on the tobacco products by the national government of the country to which the tobacco products were exported have been paid; and
	(b) the manufacturer or producer applies to the Minister for the repayment within two years after the tobacco products were exported.
Definitions	68.162 (1) In this section,
``inventory'' « stock »	``inventory'' of a person at any time means the goods that are owned at that time by the person and are for sale at that time in the ordinary course of the person's business;
``large retailer'' « gros vendeur au détail »	``large retailer'' means a retailer who applies for a tax rebate under subsection (2) of at least $50,000 in respect of tax-paid manufactured tobacco in the retailer's inventory at the beginning of February 9, 1994;
``retailer'' « vendeur au détail »	``retailer'' means a person who sells tax-paid manufactured tobacco primarily to consumers;
``tax-paid manufactured tobacco'' « tabac fabriqué libéré de taxe »	``tax-paid manufactured tobacco'' means manufactured tobacco in respect of which excise tax under section 23 became payable before February 9, 1994.
Tobacco inventory tax rebate	(2) The Minister may pay to a person who held tax-paid manufactured tobacco in the person's inventory at the beginning of February 9, 1994 a tax rebate equal to the total of
	(a) $0.025 multiplied by the number of cigarettes and tobacco sticks in that inventory, and
	(b) $0.025 multiplied by the number of grams of manufactured tobacco, other than cigarettes and tobacco sticks, in that inventory.
Conditions for rebate	(3) To qualify to receive a rebate under subsection (2), a person must
	(a) determine the inventory of tax-paid manufactured tobacco held by the person at the beginning of February 9, 1994; and
	(b) apply to the Minister for the rebate before August 9, 1994 in any form and manner that is authorized by the Minister.
One application per person	(4) A person shall not apply more than once for a rebate under subsection (2).
Submission of application by retailer	(5) A person making an application for a rebate under subsection (2) who is a retailer other than a large retailer shall submit the application to the person who supplied the retailer, during the six-month period ending immediately before February 9, 1994, with more tax-paid manufactured tobacco for resale in the ordinary course of the retailer's business than was supplied to the retailer by any other person for that purpose during that period.
Filing of application with Minister	(6) A person to whom an application is submitted under subsection (5) shall file the application with the Minister, in any form and manner that is authorized by the Minister, before the sixteenth day of the month after the month in which the person receives the application.
Filing of application by mail	(7) Where a person who is required by subsection (6) to file an application with the Minister does so by mailing the application, the application shall be deemed to have been filed with the Minister on the day on which the application was mailed, and the date of the postmark is evidence of that day.
Penalty for failure to comply with subsection (6 )	(8) A person who does not comply with subsection (6) is liable to a penalty of
	(a) $50 in respect of each application that is required by that subsection to be filed by the person and that the person does not file; and
	(b) $5 in respect of each application that is required by that subsection to be filed by the person and that the person files later than the time within which the application is required by that subsection to be filed.
Definitions	68.163 (1) In this section,
``inventory'' « stock »	``inventory'' of a person at any time means the goods that are owned at that time by the person and are for sale at that time in the ordinary course of the person's business;
``on-reserve retailer'' « détaillant situé dans une réserve »	``on-reserve retailer'' means a retailer on a reserve in the Province of Ontario who is authorized under the Tobacco Tax Act, R.S.O. 1990, c. T.10, to sell black stock cigarettes, in the ordinary course of the retailer's business, to Indian consumers in the province;
``reserve'' « réserve »	``reserve'' means a reserve as defined in subsection 2(1) of the Indian Act or an Indian settlement as defined in section 2 of the Indians and Bands on certain Indian Settlements Remission Order;
``separate retail establishment' ' « établisseme nt de détail distinct »	``separate retail establishment'' of a person means a retail establishment of the person that is geographically separate from other places of business of the person and at which, in the ordinary course of the person's business, the person regularly sells cigarettes to consumers;
``tax-paid cigarettes'' « cigarettes libérées de taxe »	``tax-paid cigarettes'' means cigarettes in respect of which excise tax under section 23 became payable before February 22, 1994 and that
	(a) are marked or stamped in accordance with the Tobacco Tax Act, R.S.O. 1990, c. T.10, to clearly indicate that the cigarettes are intended for retail sale in the Province of Ontario, or
	(b) are black stock cigarettes held for resale to on-reserve retailers by a supplier who has a permit under section 9 of that Act to purchase and sell black stock cigarettes.
Ontario cigarette inventory tax rebate	(2) The Minister may pay to a person who held tax-paid cigarettes in the person's inventory at the beginning of February 22, 1994 a tax rebate equal to $0.023 multiplied by the number of tax-paid cigarettes in that inventory in excess of the greater of
	(a) 1,000,000 cigarettes, and
	(b) the number of cigarettes obtained by multiplying 200,000 cigarettes by the number of separate retail establishments of the person in the Province of Ontario on February 22, 1994.
Conditions for rebate	(3) To qualify to receive a rebate under subsection (2), a person must
	(a) determine the inventory of tax-paid cigarettes held by the person at the beginning of February 22, 1994; and
	(b) apply to the Minister for the rebate before August 22, 1994 in any form and manner that is authorized by the Minister.
One application per person	(4) A person shall not apply more than once for a rebate under subsection (2).
Definitions	68.164 (1) In this section,
``inventory'' « stock »	``inventory'' of a person at any time means the goods that are owned at that time by the person and are for sale at that time in the ordinary course of the person's business;
``separate retail establishment' ' « établisseme nt de détail distinct »	``separate retail establishment'' of a person means a retail establishment of the person that is geographically separate from other places of business of the person and at which, in the ordinary course of the person's business, the person regularly sells cigarettes to consumers;
``tax-paid cigarettes'' « cigarettes libérées de taxe »	``tax-paid cigarettes'' means cigarettes in respect of which excise tax under section 23 became payable before February 9, 1994 and that are marked or stamped in accordance with the Tobacco Tax Act, R.S.Q. 1977, c. I-2, to clearly indicate that the cigarettes are intended for retail sale in the Province of Quebec.
Quebec cigarette inventory tax rebate	(2) The Minister may pay to a person who held tax-paid cigarettes in the person's inventory at the beginning of February 9, 1994 a tax rebate equal to $0.025 multiplied by the number of tax-paid cigarettes in that inventory in excess of the greater of