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Bill C-11

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42-43 ELIZABETH II

CHAPTER 37

An Act to amend the Excise Act, the Customs Act and the Tobacco Sales to Young Persons Act

[Assented to 24th November, 1994]

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

PART I

R.S., c. E-14; R.S., cc. 15, 27 (1st Supp.), cc. 1, 7, 42 (2nd Supp.), c. 12 (4th Supp); 1989, c. 22; 1990, c. 45; 1991, c. 42; 1993, c. 25

EXCISE ACT

1. The definition ``stamp'' in section 2 of the Excise Act

``stamp''
« estampille »

``stamp'' means any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any goods subject to excise, or any distinctive mark, label or seal impressed on, printed on, marked on, indented into or affixed to any package in which any of those goods are contained;

1993, c. 25,
s. 32(1)

2. The definition ``tobacco stamp'' in section 6 of the Act is replaced by the following:

``tobacco stamp''
« estampille de tabac »

``tobacco stamp'' means any stamp required by this Act and the departmental regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette or a package of manufactured tobacco entered for consumption or imported into Canada, or to be affixed to Canadian raw leaf tobacco entered for consumption, to indicate

      (a) in the case of manufactured tobacco manufactured in Canada or Canadian raw leaf tobacco, that the duties of excise have been paid on the manufactured tobacco or the Canadian raw leaf tobac co, and

      (b) in the case of manufactured tobacco imported into Canada, that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco;

3. Section 66 of the Act is replaced by the following:

Officers of excise

66. (1) All persons employed for the purposes of this Act, including members of the Royal Canadian Mounted Police, are officers of excise.

Persons to have powers and duties of officers

(2) All members of any police force designated under subsection (4) have the powers and duties of an officer for the purposes of any of sections 69, 70 and 88, subsection 163(3), section 177, subsection 225(2), sections 226 and 227, subsections 233(3) and 239.1(2) and section 255 that are specified in the designation.

Persons deemed to be officers

(3) All members of any police force designated under subsection (4) shall be deemed to be officers for the purposes of any of sections 76, 79, 82, 84, 97 and 107, subsection 117(1) and section 124 that are specified in the designation.

Designation of police forces

(4) The Minister and the Solicitor General of Canada may designate any police force in Canada for the purposes of any of the provisions referred to in subsections (2) and (3) that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation.

Designation may be varied or cancelled

(5) The Minister and the Solicitor General of Canada may at any time vary or cancel a designation made under subsection (4).

Designation to be published

(6) A designation made under subsection (4), and any variation or cancellation of one, shall be published in the Canada Gazette and shall not be effective before it is so published.

4. Subsection 112(1) of the Act is replaced by the following:

Dealing with articles seized

112. (1) Where any article is seized under this Act, the Minister may authorize the collector for the excise division in which the seizure is made, or a superior officer, to sell, destroy or otherwise deal with the article, as if it had been condemned.

Proceeds of sale

(1.1) The Minister shall hold the proceeds from the sale of any article under subsection (1) until the time for making a claim in respect of the article under section 116 has expired, or, where a claim is made under that section, until that claim has been disposed of.

Payment of compensation

(1.2) Where a court decides a claim under section 116 in favour of the claimant and it is not possible to return the article to the claimant, the court shall, in lieu of awarding restitution, order the Minister to pay to the claimant

    (a) where the article was sold, the proceeds from the sale; and

    (b) in any other case, the value of the article.

1993, c. 25,
s. 40

5. Subsections 201(1) and (2) of the French version of the Act are replaced by the following:

Empaquetage et estampillage de cigares et de tabac fabriqué manufacturés au Canada

201. (1) Les cigares et le tabac fabriqué qui sont manufacturés au Canada et à déclarer pour la consommation en vertu de la présente loi sont empaquetés et préparés par le fabricant, qui y empreint, imprime, marque, incise ou appose également l'estampille de cigares ou l'estampille de tabac en conformité avec les règlements ministériels, avant d'être déclarés pour la consommation. Les paquets doivent porter les mentions prévues par règlement ministériel.

Empaquetage et estampillage de cigares et de tabac fabriqué importés

(2) Sous réserve du paragraphe (3), les cigares et le tabac fabriqué qui sont importés et à dédouaner en vertu de la partie II de la Loi sur les douanes sont empaquetés et préparés par l'importateur, qui y empreint, imprime, marque, incise ou appose également l'estampille de cigares ou l'estampille de tabac en conformité avec les règlements ministériels, avant leur dédouanement. Les paquets doivent porter les mentions prévues par règlement ministériel.

1993, c. 25,
s. 44

6. Section 211 of the Act is replaced by the following:

Stamp regulations

211. The Minister may make departmental regulations prescribing the form of stamps to be impressed on, printed on, marked on, indented into or affixed to Canadian raw leaf tobacco, cigarettes, cigars and packages containing manufactured tobacco or cigars, the information to be provided on the stamps and the manner in which the stamps are to be affixed.

1993, c. 25,
s. 50

7. Subsection 235(3) of the Act is replaced by the following:

Forfeiture

(3) All manufactured tobacco or cigars removed in contravention of subsection (1), or possessed without being stamped with tobacco stamps or cigar stamps as required by this Act and the departmental regulations or without the packages, cartons, boxes, crates or other containers in which the manufactured tobacco or cigars are contained having printed on them or affixed to them tobacco markings as required by this Act and the regulations, shall be forfeited to Her Majesty in right of Canada and shall be seized by any officer and dealt with accordingly.

1993, c. 25,
s. 52

8. The portion of subsection 239.1(1) of the Act before paragraph (a) is replaced by the following:

Absence of stamps to be notice

239.1 (1) The absence of the proper tobacco stamp or cigar stamp required by this Act and the departmental regulations to be impressed on, printed on, marked on, indented into or affixed to any cigarette or any package of manufactured tobacco or cigars sold, offered for sale, kept for sale or found in the possession of any person is notice to all persons that

PART II

R.S., c. 1 (2nd Supp.); R.S., c. 7 (2nd Supp.), cc. 26, 41 (3rd Supp.), cc. 1, 47 (4th Supp.); 1988, c. 65; 1990, cc. 8, 16, 17, 36, 45; 1992, cc. 1, 28, 31, 51; 1993, cc. 25, 27, 28, 44

CUSTOMS ACT

9. The Customs Act is amended by adding the following after section 119:

Dealing with goods seized

119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.

Proceeds of sale

(2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.

Payment of compensation

(3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid

    (a) where the goods were sold, the proceeds from the sale; and

    (b) in any other case, the value of the goods.

PART III

1993, c. 5

TOBACCO SALES TO YOUNG PERSONS ACT

10. The long title of the Tobacco Sales to Young Persons Act is replaced by the following:

An Act to restrict access to tobacco by young persons

11. The Act is amended by adding the following after section 7:

Prohibited sale

7.1 (1) No person shall, in the course of a business, sell, offer for sale, give or in any way furnish cigarettes except in packages containing at least 20 cigarettes per package.

Packaging prohibition

(2) No tobacco manufacturer, within the meaning of section 6 of the Excise Act, shall package cigarettes in a package containing fewer than 20 cigarettes.

Contravention of subsection 7.1(1)

7.2 (1) Every person who contravenes subsection 7.1(1) is guilty of an offence and liable

    (a) on summary conviction, to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding six months, or to both; or

    (b) on conviction on indictment, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding two years, or to both.

Contravention of subsection 7.1(2)

(2) Every tobacco manufacturer, within the meaning of section 6 of the Excise Act, who contravenes subsection 7.1(2) is guilty of an offence and liable

    (a) on summary conviction, to a fine not exceeding two hundred thousand dollars or to imprisonment for a term not exceeding six months, or to both; or

    (b) on conviction on indictment, to a fine not exceeding five hundred thousand dollars or to imprisonment for a term not exceeding two years, or to both.

PROHIBITED IMPORTATION

Prohibition

7.3 The importation into Canada of any tobacco product by or on behalf of a person is prohibited where that person is not old enough to be lawfully sold tobacco products in the province in which the importation would take place.

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