| Offence and
penalty
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57. Every person who contravenes this Part,
except subsection 56(1), or a by-law made
under this Part is guilty of an offence and
liable on summary conviction to a fine of not
more than $25,000 or to imprisonment for a
term of not more than twelve months, or to
both.
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| Conditional
amendment
- Bill C-25
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58. If Bill C-25, introduced in the second
session of the thirty-fifth Parliament and
entitled An Act respecting regulations and
other documents, including the review,
registration, publication and parliamentary
scrutiny of regulations and other documents,
and to make consequential and related
amendments to other Acts, is assented to,
then, on the later of the coming into force of
section 1 of that Act and paragraph 53(1)(e)
of this Act, paragraph 53(1)(e) of this Act is
replaced by the following:
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PART V |
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TOBACCO PRODUCTS |
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| R.S., c. E-15
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Excise Tax Act |
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| 1994, c. 29, s.
5(1)
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59. (1) Subsection 23.21(3) of the Excise
Tax Act is replaced by the following:
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| Quantities to
be excluded
for purpose of
subsection (2)
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(3) The total quantities referred to in
subsection (2) shall not include any quantity
of tobacco product in respect of which the
excise tax imposed under subsection 23.2(1)
was repaid under section 68.161 or was not
payable because of section 23.22 or 23.3.
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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60. (1) The Act is amended by adding the
following after section 23.21:
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| Definition of
``foreign duty
free shop''
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23.22 (1) In this section and section 68.161,
``foreign duty free shop'' means a retail store
that is located in a country other than Canada
and that is authorized under the laws of that
country to sell goods free of duties and taxes
to individuals who are about to leave that
country.
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| Exemption for
tobacco
products for
sale in foreign
duty free shop
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(2) The excise tax imposed under
subsection 23.2(1) is not payable in respect of
tobacco products that are sold by the
manufacturer or producer of the products to
the operator of a foreign duty free shop for
duty free sale by the operator in that shop.
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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| 1994, c. 29, s.
6(1)
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61. (1) The portion of subsection 23.31(1)
of the Act before paragraph (b) is replaced
by the following:
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| Tax on
tobacco sold
to purchaser
not authorized
to resell in
Ontario
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23.31 (1) An excise tax shall be imposed,
levied and collected on manufactured tobacco
that is
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| 1994, c. 29, s.
6(1)
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(2) Subsection 23.31(2) of the Act is
replaced by the following:
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| Where tax not
imposed
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(2) Tax shall not be imposed under
subsection (1) where the purchaser referred to
in that subsection is a consumer in the
Province of Ontario and the purchase is for
consumption by the purchaser or by others at
the expense of the purchaser.
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(3) Subsections (1) and (2) are deemed to
have come into force on November 29, 1996.
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| 1994, c. 29, s.
6(1)
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62. (1) The portion of subsection 23.32(1)
of the Act before paragraph (b) is replaced
by the following:
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| Tax on
tobacco sold
to purchaser
not authorized
to resell in
Quebec or
New
Brunswick
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23.32 (1) An excise tax shall be imposed,
levied and collected on cigarettes and tobacco
sticks that are
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| 1994, c. 29, s.
6(1)
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(2) Subsection 23.32(2) of the Act is
replaced by the following:
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| Where tax not
imposed
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(2) Tax shall not be imposed under
subsection (1) where the purchaser referred to
in that subsection is a consumer located in the
province referred to in that subsection and the
purchase is for consumption by the purchaser
or by others at the expense of the purchaser.
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(3) Subsections (1) and (2) are deemed to
have come into force on November 29, 1996.
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| 1994, c. 29, s.
6(1)
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63. (1) Subsection 23.33(1) of the Act is
replaced by the following:
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| Tax on
cigarettes sold
to purchaser
not authorized
to resell in
Nova Scotia
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23.33 (1) An excise tax shall be imposed,
levied and collected on cigarettes that are
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| 1994, c. 29, s.
6(1)
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(2) Subsections 23.33(3) and (4) of the Act
are replaced by the following:
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| When and by
whom tax
payable
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(3) The tax imposed under subsection (1) is
payable by the person selling the cigarettes to
the purchaser referred to in that subsection and
is payable at the time of the sale.
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| Amount of tax
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(4) The tax imposed on cigarettes under
subsection (1) shall be equal to the amount by
which
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exceeds
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(3) Subsections (1) and (2) are deemed to
have come into force on November 29, 1996.
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| 1995, c. 36, s.
3(2)
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64. (1) The definition ``Nova Scotia
manufactured tobacco'' in subsection
23.34(1) of the Act is repealed.
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(2) Subsection 23.34(1) of the Act is
amended by adding the following in
alphabetical order:
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| ``Nova Scotia
cigarettes'' « cigarettes de la Nouvelle- Écosse »
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``Nova Scotia cigarettes'' means cigarettes
that are marked or stamped in accordance
with the Tobacco Tax Act, R.S.N.S. 1989, c.
470, to indicate that the cigarettes are
intended for retail sale in the Province of
Nova Scotia;
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| ``Nova Scotia
tobacco
sticks'' « bâtonnets de tabac de la Nouvelle- Écosse »
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``Nova Scotia tobacco sticks'' means tobacco
sticks that are marked or stamped in
accordance with the Tobacco Tax Act,
R.S.N.S. 1989, c. 470, to indicate that the
tobacco sticks are intended for retail sale in
the Province of Nova Scotia.
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| 1995, c. 36, s.
3(3)
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(3) The portion of subsection 23.34(2) of
the Act before paragraph (a) is replaced by
the following:
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| Excise tax on
diverted P.E.I.
cigarettes
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(2) An excise tax shall be imposed, levied
and collected on Nova Scotia cigarettes, to
which paragraph 1(e) of Schedule II applies,
that a licensed wholesale vendor sells to a
person other than
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| 1994, c. 29, s.
6(1)
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(4) Subsection 23.34(4) of the Act is
replaced by the following:
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| Amount of tax
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(4) The tax imposed on cigarettes under
subsection (2) shall be equal to the amount by
which
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exceeds
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(5) Subsection (1) is deemed to have come
into force on December 12, 1996.
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(6) Subsections (2), (3) and (4) are deemed
to have come into force on November 29,
1996.
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| 1995, c. 36, s.
4
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65. (1) The portion of subsection
23.341(1) of the Act before paragraph (a) is
replaced by the following:
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| Excise tax on
diverted P.E.I.
tobacco
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23.341 (1) An excise tax shall be imposed,
levied and collected on Nova Scotia cigarettes
or Nova Scotia tobacco sticks, to which
section 68.169 and paragraph 1(e) or 2(d) of
Schedule II apply, that a licensed retail vendor
sells to a person other than
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| 1995, c. 36, s.
4
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(2) Subsection 23.341(3) of the Act is
replaced by the following:
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| Amount of tax
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(3) The tax imposed under subsection (1)
shall be equal to the amount by which
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exceeds
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(3) Subsections (1) and (2) are deemed to
have come into force on December 12, 1996.
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| 1994, c. 29, s.
6(1)
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66. (1) Subsection 23.36(2) of the Act is
replaced by the following:
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| Tax on excess
sale of black
stock
cigarettes
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(2) Where a designated wholesale vendor
sells to a designated retail vendor a quantity of
black stock cigarettes, in respect of which
subparagraph 1(c)(ii) of Schedule II applies,
that is in excess of the quantity of black stock
cigarettes 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 those excess
black stock cigarettes.
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| 1994, c. 29, s.
6(1)
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(2) Subsection 23.36(3) of the Act is
replaced by the following:
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| Tax on illegal
sale of black
stock
cigarettes
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(3) Where a designated wholesale vendor
sells black stock cigarettes, in respect of
which subparagraph 1(c)(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 those
cigarettes.
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| 1994, c.29, s.
6(1)
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(3) Subsection 23.36(5) of the Act is
replaced by the following:
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| Amount of tax
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(5) The tax imposed on black stock
cigarettes under subsection (2) or (3) shall be
equal to the amount by which
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exceeds
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(4) Subsections (1) to (3) are deemed to
have come into force on November 29, 1996.
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| 1994, c. 29, s.
7(1)
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67. (1) Section 68.161 of the Act is
replaced by the following:
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| Refund of tax
where foreign
taxes paid or
where
products for
sale in foreign
duty free shop
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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
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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68. (1) Subsection 68.169(1) of the Act is
amended by adding the following in
alphabetical order:
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| ``Nova Scotia
manufactured
tobacco'' « tabac fabriqué de la Nouvelle- Écosse »
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``Nova Scotia manufactured tobacco'' means
manufactured tobacco that is marked or
stamped in accordance with the Tobacco
Tax Act, R.S.N.S. 1989, c. 470, to indicate
that the manufactured tobacco is intended
for retail sale in the Province of Nova
Scotia;
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| 1995, c. 36, s.
6(2)
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(2) Subsections 68.169(3.2) to (5) of the
Act are replaced by the following:
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| Rebate to
P.E.I.
wholesaler
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(3.2) Where, after November 8, 1995 and
before November 29, 1996, a licensed
wholesale vendor sells Nova Scotia cigarettes
or Nova Scotia tobacco sticks to a licensed
retail vendor, or to a consumer in the Province
of Prince Edward Island for consumption by
the consumer or by others at the expense of the
consumer, the Minister may pay to the
licensed wholesale vendor a tax rebate equal
to the total of
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| Rebate after
November 28,
1996
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(3.21) Where, after November 28, 1996 and
before December 12, 1996, a licensed
wholesale vendor sells Nova Scotia
manufactured tobacco to a licensed retail
vendor, or to a consumer in the Province of
Prince Edward Island for consumption by the
consumer or by others at the expense of the
consumer, the Minister may pay to the
licensed wholesale vendor a tax rebate equal
to the total of
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| Rebate after
December 11,
1996
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(3.22) Where, after December 11, 1996, a
licensed wholesale vendor sells Nova Scotia
cigarettes or Nova Scotia tobacco sticks to a
licensed retail vendor, or to a consumer in the
Province of Prince Edward Island for
consumption by the consumer or by others at
the expense of the consumer, the Minister may
pay to the licensed wholesale vendor a tax
rebate equal to the total of
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