(a) delivered to a duty free shop;
	(b) delivered to a bonded warehouse, licensed as such under the Customs Tariff;
	(c) delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff; or
	(d) exported for delivery to a foreign duty free shop or as foreign ships' stores.
Rate of tax	(2) The rate of tax imposed under subsection (1) is
	(a) $0.0225 per cigarette, in the case of cigarettes;
	(b) $0.01665 per stick, in the case of tobacco sticks; and
	(c) $11.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
When and by whom tax is payable	(3) The tax imposed under subsection (1) is payable by the manufacturer or producer of the tobacco products and is payable at the time
	(a) if paragraph (1)(d) applies, they are exported; and
	(b) in any other case, they are delivered.
Tax on imported tobacco delivered to a duty free shop	23.12 (1) If imported tobacco products are delivered to a duty free shop, there shall be imposed, levied and collected in respect of them, in addition to any other duty or tax payable under this Act or any other Act or law, an excise tax at the rate of
	(a) $0.05 per cigarette, in the case of cigarettes;
	(b) $0.035 per stick, in the case of tobacco sticks; and
	(c) $0.03 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
When and by whom tax payable	(2) The tax imposed under this section is payable at the time of delivery and is payable by the operator of the duty free shop.
Tax on exports of tobacco products not exceeding maximum quantity	23.13 (1) If tobacco products manufactured or produced in Canada are exported in bond in accordance with subparagraph 58.1(3)(a)(i) and paragraph 58.1(3)(b) of the Excise Act by their manufacturer or producer, there shall be imposed, levied and collected in respect of the tobacco products, in addition to any other duty or tax payable under this Act or any other Act or law, an excise tax at the rate of
	(a) $0.05 per cigarette, in the case of cigarettes;
	(b) $0.035 per stick, in the case of tobacco sticks; and
	(c) $30.00 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
Tax on exports of tobacco products exceeding maximum quantity	(2) If tobacco products manufactured or produced in Canada are exported and subsection (1) does not apply to those products, there shall be imposed, levied and collected in respect of those products, in addition to any other duty or tax payable under this Act or any other Act or law, an excise tax at the rate of
	(a) $0.0825 per cigarette, in the case of cigarettes;
	(b) $0.06165 per stick, in the case of tobacco sticks; and
	(c) $41.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
When and by whom tax is payable	(3) The tax imposed under this section is payable at the time the tobacco products are exported and is payable by
	(a) if subsection (1) applies, the manufacturer or producer of the products; and
	(b) if subsection (2) applies, the exporter of the products.
Tax not payable on exports to foreign duty free shops or as foreign ships' stores	(4) The tax imposed under this section is not payable in respect of tobacco products that are exported by their manufacturer or producer for delivery
	(a) to a foreign duty free shop for sale in the shop; or
	(b) as foreign ships' stores.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001, except that section 23.11 of the Act, as enacted by subsection (1), does not apply to tobacco products that had been entered into a bonding warehouse before that day.
2000, c. 30, s. 3(1)	19. (1) Subsection 23.21(2) of the Act is replaced by the following:
Exemption for limited exports	(2) The excise tax imposed under subsection 23.2(1) is not payable by a manufacturer or producer in respect of a particular quantity of a category of tobacco product exported at a time in a calendar year if the total quantity of that category of tobacco product exported by the manufacturer or producer in the calendar year up to and including that time, plus the particular quantity, does not exceed 1 1/2% of the total quantity of that category of tobacco product manufactured or produced by the manufacturer or producer in the preceding calendar year.
	(2) Section 23.21 of the Act, as amended by subsection (1), is repealed.
	(3) Subsection (1) is deemed to have come into force on April 1, 2000, except that, in applying subsection 23.21(2) of the Act, as enacted by subsection (1), before January 2001, the reference in that subsection to ``1 1/2%'' shall be read as a reference to ``1 3/4%''.
	(4) Subsection (2) is deemed to have come into force on April 6, 2001.
1997, c. 26, s. 60(1)	20. (1) Section 23.22 of the Act is repealed.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
1993, c. 25, s. 56	21. (1) The portion of subsection 23.3(1) of the Act before paragraph (a) is replaced by the following:
Exemption for prescribed tobacco product	23.3 (1) The excise tax imposed under section 23.13 is not payable in the case of a tobacco product of a particular brand that is manufactured or produced in Canada and exported from Canada, if
1993, c. 25, s. 56	(2) The portion of subsection 23.3(2) of the Act before paragraph (a) is replaced by the following:
Exemption for prescribed cigarettes	(2) The excise tax imposed under section 23.13 is not payable in the case of cigarettes of a particular type or formulation, manufactured or produced in Canada and exported under a brand that is also applied to cigarettes of a different type or formulation that are manufactured or produced in Canada and sold in Canada, if
	(3) Subsections (1) and (2) are deemed to have come into force on April 6, 2001.
1994, c. 29, s. 6(1); 1997, c. 26, s. 61; 2000, c. 30, s. 4	22. (1) Section 23.31 of the Act is replaced by the following:
Tax on cigarettes sold to purchaser not authorized to resell in Ontario	23.31 (1) An excise tax shall be imposed, levied and collected on cigarettes that are
	(a) marked or stamped in accordance with a statute of the Province of Ontario to indicate that they are intended for retail sale in the province; and
	(b) sold by their manufacturer or producer , or by a person who is authorized under a statute of the province to sell cigarettes in the province, to a purchaser who is not authorized under a statute of the province to sell cigarettes in the province.
Where tax not imposed	(2) Tax shall not be imposed under subsection (1) if 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.
When and by whom tax is payable	(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.
Amount of tax	(4) The tax imposed on cigarettes under subsection (1) is equal to the amount by which
	(a) the excise tax that would have been imposed under section 23 in respect of the cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II
	exceeds
	(b) the excise tax that was imposed under section 23 in respect of the cigarettes .
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
1997, c. 26, s. 62(2); 2000, c. 30, ss. 5(1) and (2)(F)	23. (1) Subsections 23.32(1) and (2) of the Act are replaced by the following:
Tax on cigarettes sold to purchaser not authorized to resell in Quebec	23.32 (1) An excise tax shall be imposed, levied and collected on cigarettes that are
	(a) marked or stamped in accordance with a statute of the Province of Quebec to indicate that they are intended for retail sale in that province; and
	(b) sold by their manufacturer or producer , or by a person who is authorized under a statute of the province to sell manufactured tobacco in the province, to a purchaser who is not authorized under a statute of the province to sell manufactured tobacco in the province.
Where tax not imposed	(2) Tax shall not be imposed under subsection (1) if the purchaser referred to in that subsection is a consumer located in the Province of Quebec and the purchase is for consumption by the purchaser or by others at the expense of the purchaser.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
1994, c. 29, s. 6(1); 1995, c. 36, ss. 2, 3(1) and 4; 1997, c. 26, ss. 63 and 64; 2000, c. 30, ss. 6(2) and 7(1), (2)(F) and (3) and par. 140(1)(a)	24. (1) Sections 23.33 to 23.341 of the Act are repealed.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
2000, c. 30, s. 8(1)	25. (1) Subsections 23.35(2) and (3) of the Act are replaced by the following:
Tax on excess sale of black stock cigarettes	(2) If a supplier sells to an on-reserve retailer a quantity of black stock cigarettes in respect of which subparagraph 1(a)(ii) of Schedule II applies that exceeds the quantity of black stock cigarettes 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 those excess cigarettes .
Tax on illegal sale of black stock cigarettes	(3) If a supplier sells to a person, other than an Indian consumer in Ontario or an on-reserve retailer, black stock cigarettes in respect of which subparagraph 1(a)(ii) of Schedule II applies, an excise tax shall be imposed, levied and collected on those cigarettes .
1994, c. 29, s. 6(1); 2000, c. 30, s. 8(2)	(2) Subsection 23.35(5) of the Act is replaced by the following:
Amount of tax	(5) The tax imposed on black stock cigarettes under subsection (2) or (3) is equal to the amount by which
	(a) the excise tax that would have been imposed under section 23 in respect of those cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II
	exceeds
	(b) the excise tax that was imposed under section 23 in respect of those cigarettes .
	(3) Subsections (1) and (2) are deemed to have come into force on April 6, 2001.
1994, c. 29, s. 6(1); 1997, c. 26, s. 66; 2000, c. 30, paras. 140(1)( b) and (c)	26. (1) Section 23.36 of the Act is repealed.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
1994, c. 29, s. 7(1); 1995, c. 36, s. 6; 1997, c. 26, ss. 67(1) and 68; 1998, c. 21, s. 81(1); 2000, c. 30, s. 13 and paras. 140(1)( a), (d) and (e)	27. (1) Sections 68.161 to 68.169 of the Act are repealed.
	(2) Subsection (1) is deemed to have come into force on April 6, 2001.
	28. (1) The Act is amended by adding the following after section 68.17:
Rebate of tax to importer if foreign taxes paid	68.171 (1) The Minister may pay, to a person who has imported into a foreign country tobacco products (as defined in section 23.1) that were manufactured or produced in Canada and exported in bond by their manufacturer or producer to the foreign country in accordance with subparagraph 58.1(3)(a)(i) and paragraph 58.1(3)(b) of the Excise Act, a rebate determined in accordance with subsection (2) in respect of the products if
	(a) the person provides evidence satisfactory to the Minister that
	(i) all taxes and duties imposed on the products under the laws of the foreign country having national application have been paid, and
	(ii) the products were marked in accordance with section 202 of the Excise Act; and
	(b) the person applies to the Minister for the rebate within two years after the products were exported to the foreign country.
Determination of rebate	(2) The amount of the rebate under subsection (1) is equal to the lesser of
	(a) the total of the taxes and duties referred to in subparagraph (1)(a)(i) that are paid in respect of the tobacco products, and
	(b) the amount of the tax imposed under subsection 23.13(1) in respect of the tobacco products that is paid by their manufacturer or producer.
Overpayment of rebate or interest	(3) If an amount has been paid to a person as a rebate under subsection (1) in respect of tobacco products exported by their manufacturer or producer or as interest in respect of such a rebate and tax under subsection 23.13(2) was imposed in respect of those products, the amount is deemed to be an amount of tax payable under Part III by the manufacturer or producer that became payable on the last day of the first month following that in which the amount was paid to the person.
Refund of tax to manufacturer if foreign taxes paid	(4) If a rebate under subsection (1) has been paid in respect of exported tobacco products, the Minister may refund to the manufacturer or producer of the products the amount, if any, by which the tax imposed under subsection 23.13(1) in respect of the products and paid by the manufacturer or producer exceeds the amount of the rebate if the manufacturer or producer applies to the Minister for the refund within two years after the tobacco products were exported.
Refund of tax to operator of duty free shop	68.172 (1) Subject to subsection (2), if the operator of a duty free shop provides evidence satisfactory to the Minister that the operator has sold imported tobacco products (as defined in section 23.1) in accordance with the regulations made under the Customs Act to an individual who is not a resident of Canada and that the products were exported at any time, the Minister may refund to the operator the tax paid under section 23.12 in respect of that portion of the total quantity of the products sold by the operator to the individual and exported at that time that does not exceed