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Excise Duties on Vaping Products Regulations

Version of section 8 from 2024-07-01 to 2024-11-05:
 


8 The Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not StampedFootnote 1 are amended by adding the following after section 1.3:

1.31 For the purposes of subsection 158.44(2) of the Excise Act, 2001, a person may possess vaping products in a particular specified vaping province that are not stamped to indicate that additional vaping duty in respect of the particular specified vaping province has been paid if

  • (a) the vaping products are to be sold or offered for sale by the person, or by another person, to consumers in another province and, if the other province is a specified vaping province, the vaping products are stamped to indicate that additional vaping duty in respect of the other province has been paid; or

  • (b) the person is an individual who possesses the vaping products for their personal use.


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