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| Rate of tax
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(2) The rate of tax imposed under
subsection (1) is
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| When and by
whom tax is
payable
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(3) The tax imposed under subsection (1) is
payable by the manufacturer or producer of
the tobacco products and is payable at the time
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| Tax on
imported
tobacco
delivered to a
duty free shop
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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
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| When and by
whom tax
payable
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(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.
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| Tax on
exports of
tobacco
products not
exceeding
maximum
quantity
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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
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| Tax on
exports of
tobacco
products
exceeding
maximum
quantity
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(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
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| When and by
whom tax is
payable
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(3) The tax imposed under this section is
payable at the time the tobacco products are
exported and is payable by
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| Tax not
payable on
exports to
foreign duty
free shops or
as foreign
ships' stores
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(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
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(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.
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| 2000, c. 30,
s. 3(1)
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19. (1) Subsection 23.21(2) of the Act is
replaced by the following:
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| Exemption for
limited
exports
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(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.
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(2) Section 23.21 of the Act, as amended
by subsection (1), is repealed.
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(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%''.
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(4) Subsection (2) is deemed to have come
into force on April 6, 2001.
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| 1997, c. 26,
s. 60(1)
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20. (1) Section 23.22 of the Act is
repealed.
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
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| 1993, c. 25,
s. 56
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21. (1) The portion of subsection 23.3(1)
of the Act before paragraph (a) is replaced
by the following:
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| Exemption for
prescribed
tobacco
product
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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
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| 1993, c. 25,
s. 56
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(2) The portion of subsection 23.3(2) of
the Act before paragraph (a) is replaced by
the following:
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| Exemption for
prescribed
cigarettes
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(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
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(3) Subsections (1) and (2) are deemed to
have come into force on April 6, 2001.
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| 1994, c. 29,
s. 6(1); 1997,
c. 26, s. 61;
2000, c. 30,
s. 4
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22. (1) Section 23.31 of the Act is replaced
by the following:
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| Tax on
cigarettes 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 cigarettes that are
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| Where tax not
imposed
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(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.
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| When and by
whom tax is
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) is equal to the amount by which
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exceeds
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
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| 1997, c. 26,
s. 62(2); 2000,
c. 30, ss. 5(1)
and (2)(F)
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23. (1) Subsections 23.32(1) and (2) of the
Act are replaced by the following:
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| 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
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| Where tax not
imposed
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(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.
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
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| 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)
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24. (1) Sections 23.33 to 23.341 of the Act
are repealed.
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
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| 2000, c. 30,
s. 8(1)
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25. (1) Subsections 23.35(2) and (3) of the
Act are replaced by the following:
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| Tax on excess
sale of black
stock
cigarettes
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(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.
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| Tax on illegal
sale of black
stock
cigarettes
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(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.
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| 1994, c. 29,
s. 6(1); 2000,
c. 30, s. 8(2)
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(2) Subsection 23.35(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) is 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 April 6, 2001.
|
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| 1994, c. 29,
s. 6(1); 1997,
c. 26, s. 66;
2000, c. 30,
paras. 140(1)(
b) and (c)
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26. (1) Section 23.36 of the Act is
repealed.
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
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| 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)
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27. (1) Sections 68.161 to 68.169 of the Act
are repealed.
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(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
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28. (1) The Act is amended by adding the
following after section 68.17:
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| 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
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| Determina- tion of rebate
|
(2) The amount of the rebate under
subsection (1) is equal to the lesser of
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| 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.
|
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| 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.
|
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| 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
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