48. Sections 46 and 47 come into force, or are deemed to have come into force, on the day on which the other Act receives royal assent.

PART 2AMENDMENTS IN RESPECT OF EXCISE DUTY ON TOBACCO PRODUCTS AND ALCOHOL

R.S., c. E-14Excise Act

Marginal note:2002, c. 22, s. 364

• 49. (1) The definition “beer” or “malt liquor” in section 4 of the Excise Act is replaced by the following:

  “beer” or “malt liquor”

  « bière » ou « liqueur de malt »

  “beer” or “malt liquor” means all fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, but does not include wine as defined in section 2 of the Excise Act, 2001;

• (2) With respect to fermented liquor that is brewed by a brewer in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume, a valid licence held by the brewer under the Excise Act is deemed to be a valid spirits licence issued under section 14 of the Excise Act, 2001 until the day that is 30 days after the day on which this Act is assented to.

• (3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.

• (4) Subsections (1) and (2) are deemed to have come into force on February 27, 2008.

2002, c. 22Excise Act, 2001

Amendments to the Act

50. Section 2 of the Excise Act, 2001 is amended by adding the following in alphabetical order:

• 51. (1) Subsection 5(1) of the Act is replaced by the following:

  Marginal note:Constructive possession

  • 5. (1) For the purposes of subsections 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1) and sections 230 and 231, if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.

• (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:

  • Meaning of “possession”

    (2) In this section and in subsections 30(1), 32(1) and 32.1(1), section 61 and subsections 70(1) and 88(1), “possession” means not only having in one’s own personal possession but also knowingly

• 52. (1) Subsection 23(1) of the Act is replaced by the following:

  Marginal note:Refusal to issue licence or registration

  • 23. (1) The Minister may refuse to issue a licence or registration to a person if the Minister has reason to believe

    • (a) that access to the person’s premises will be denied or impeded by any person; or

    • (b) that the refusal is otherwise in the public interest.

• (2) Section 23 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Cancellation, etc. — access to premises

    (2.1) The Minister may amend, suspend or cancel any licence or registration of a person if

    • (a) access to the premises of the licensee or registrant is denied or impeded by any person; or

    • (b) it is otherwise in the public interest.

53. The Act is amended by adding the following after section 32:

Marginal note:2007, c. 18, s. 82(1)

• 54. (1) The portion of subsection 38(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:No delivery of imported tobacco without markings

    (2) Subject to subsections (2.1) and (3), no person shall deliver a container of imported manufactured tobacco or cigars that does not have printed on it or affixed to it tobacco markings and other prescribed information to

• (2) Section 38 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Delivery of imported stamped tobacco

    (2.1) A container of imported manufactured tobacco that was manufactured outside Canada and is stamped may be delivered to

    • (a) a duty free shop for sale or offer for sale in accordance with the Customs Act; or

    • (b) a customs bonded warehouse.

• (3) Subsections (1) and (2) are deemed to have come into force on February 27, 2008.

• 55. (1) Section 47 of the Act is renumbered as subsection 47(1) and is amended by adding the following:

  • Marginal note:Duty relieved — reimportation of stamped tobacco by individual

    (2) The duty imposed under section 42 is relieved on manufactured tobacco imported by an individual for their personal use if it was manufactured outside Canada, was previously imported into Canada and is stamped.

• (2) Subsection (1) is deemed to have come into force on February 27, 2008.

• 56. (1) Subsection 53(1) of the Act is replaced by the following:

  Marginal note:Special duty on imported manufactured tobacco delivered to duty free shop

  • 53. (1) A special duty is imposed, at the rates set out in section 1 of Schedule 3, on imported manufactured tobacco that is delivered to a duty free shop and that is not stamped.

• (2) Subsection (1) applies to imported manufactured tobacco that is delivered after February 26, 2008.

• 57. (1) Subsection 54(4) of the Act is replaced by the following:

  • Marginal note:Exception

    (4) The special duty is not imposed on traveller’s tobacco imported by an individual for their personal use if duty under section 42 was previously imposed on the tobacco and the tobacco is stamped.

• (2) Subsection (1) is deemed to have come into force on February 27, 2008.

• 58. (1) The Act is amended by adding the following after section 180:

  Marginal note:Refund — imported black stock tobacco

  • 180.1 (1) The Minister may refund to a person who has imported manufactured tobacco an amount determined in accordance with subsection (2) in respect of the tobacco if

    • (a) the person provides evidence satisfactory to the Minister that

      • (i) duty was imposed on the tobacco under section 42 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1 and paid, and

      • (ii) the tobacco was black stock

        • (A) that was delivered to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

        • (B) that was exported for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) the person applies to the Minister for the refund within two years after the tobacco was imported.

  • Marginal note:Determination of refund

    (2) The amount of the refund is equal to the amount by which

    • (a) the duty referred to in subparagraph (1)(a)(i)

    exceeds

    • (b) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1.

• (2) Subsection (1) applies to imported manufactured tobacco that is black stock and that is, after February 26, 2008,

  • (a) delivered to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations; or

  • (b) exported for delivery to a foreign duty free shop or as foreign ships’ stores.

59. Section 206 of the Act is amended by adding the following after subsection (2):

60. The portion of section 214 of the Act before paragraph (a) is replaced by the following:

Marginal note:2007, c. 35, s. 202(1)

• 61. (1) Subparagraph 216(2)(a)(ii) of the Act is replaced by the following:

  • (ii) $0.17 multiplied by the number of tobacco sticks to which the offence relates,

• Marginal note:2007, c. 35, s. 202(2)

  (2) Subparagraph 216(3)(a)(ii) of the Act is replaced by the following:

  • (ii) $0.255 multiplied by the number of tobacco sticks to which the offence relates,

Marginal note:2007, c. 35, s. 203(1)

62. Paragraph 240(b) of the Act is replaced by the following:

Marginal note:2003, c. 15, s. 48(1)

• 63. (1) The portion of paragraph 2(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:

  (a) $0.074975 per stick, if the tobacco sticks are black stock

• Marginal note:2007, c. 35, s. 205(1)

  (2) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:

  (b) $0.085 per stick, in any other case.

• (3) Subsections (1) and (2) are deemed to have come into force on February 27, 2008.

Marginal note:2003, c. 15, s. 49(1)

• 64. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:

  (a) $2.49915 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock

• Marginal note:2007, c. 35, s. 206(1)

  (2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

  (b) $2.8925 per 50 grams or fraction of 50 grams contained in any package, in any other case.

• (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on July 1, 2008.

Marginal note:2003, c. 15, s. 51

• 65. (1) Paragraphs 1(b) and (c) of Schedule 3 to the Act are replaced by the following:

  • (b) $0.075 per stick, in the case of tobacco sticks; and

  • (c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

• (2) Paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.

• (3) Paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.

Marginal note:2003, c. 15, s. 52

• 66. (1) Paragraphs 2(b) and (c) of Schedule 3 to the Act are replaced by the following:

  • (b) $0.075 per stick, in the case of tobacco sticks; and

  • (c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

• (2) Paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.

• (3) Paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.

Marginal note:2003, c. 15, s. 53

• 67. (1) Paragraph 3(b) of Schedule 3 to the Act is replaced by the following:

  • (b) $0.075 per stick, in the case of tobacco sticks; and

• (2) Subsection (1) is deemed to have come into force on February 27, 2008.

Marginal note:2003, c. 15, s. 54

• 68. (1) Paragraphs 4(b) and (c) of Schedule 3 to the Act are replaced by the following:

  • (b) $0.095724 per stick, in the case of tobacco sticks; and

  • (c) $2.3001 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.

• (2) Paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.

• (3) Paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.