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Vol. 139, No. 3 — January 15, 2005 Regulations Amending the Stamping and Marking of Tobacco Products RegulationsStatutory authority Excise Act, 2001 Sponsoring agency Canada Customs and Revenue Agency REGULATORY IMPACT (This statement is not part of the Regulations.) Description The Stamping and Marking of Tobacco Products Regulations, in part, give effect to the provisions of subsection 38(3) of the Excise Act, 2001, which allows certain tobacco products to be prescribed for the purpose of exempting them from the stamping and marking requirements of the Act. Subsection 38(3) of the Act sets out the conditions applicable to the exemption from the Act's stamping and marking requirements. For the exemption to apply, the tobacco product must be named in these Regulations, and it cannot be "commonly sold in Canada." The tobacco products that may be prescribed under subsection 38(3) of the Act include cigarettes, tobacco sticks, or other manufactured tobacco products. The tobacco products of the brands named in these Regulations are also named in the Regulations Relieving Special Duty on Certain Tobacco Products, qualifying them for relief of the special duty normally imposed on exports of tobacco products. The tobacco products of the brands set out in these Regulations have been added to the Schedule in response to requests made by their Canadian manufacturers. They have been found to meet the criterion set out in subsection 38(3) of the Act. Alternatives There is no reasonable alternative to the making of these Regulations. This is the only way in which these products can be exempted from the stamping and marking provisions of the Act. Benefits and costs These Regulations will enable the manufacturers of these tobacco products to continue with their business plans and supply the needs of foreign customers. There will be no new costs assumed by Canadian tobacco manufacturers or by the Canada Customs and Revenue Agency (CCRA). Consultation There was no consultation leading up to this proposal. These amendments respond to requests from the manufacturers. Compliance and enforcement The CCRA is responsible for enforcing, at the manufacturer and importer level, the stamping and marking provisions of the Act and these Regulations. The RCMP will carry out direct enforcement of these provisions on a day-to-day basis. Under section 233 of the Act, tobacco licensees who contravene the stamping and prescribed information requirements as first required under sections 34 and 37 of the Act can face an administrative monetary penalty of 200 percent of the duty imposed on the tobacco product. Section 234 provides for an administrative monetary penalty of up to $25,000 for contravention of the marking requirements in section 38 of the Act. Section 27 of the Act makes provisions against the unlawful packaging or stamping of any raw leaf tobacco or tobacco product, while section 214 sets out the possible fines and jail terms for persons convicted of such offences. Mr. Mark Hartigan, Excise Duties and Taxes Division, Excise and GST/HST Rulings Directorate, Policy and Planning Branch, Canada Customs and Revenue Agency, Place de Ville, 20th Floor, 320 Queen Street, Ottawa, Ontario K1A 0L5, (613) 954-5894 (telephone), (613) 954-2226 (facsimile). Notice is hereby given that the Governor in Council, pursuant to paragraphs 304(1)(f) and (o) of the Excise Act, 2001 (see footnote a), proposes to make the annexed Regulations Amending the Stamping and Marking of Tobacco Products Regulations. Interested persons may make representations with respect to the proposed Regulations within 30 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Mr. Marc Rivard, Policy and Planning Branch, Canada Customs and Revenue Agency, 20th Floor, Tower A, Place de Ville, 320 Queen Street, Ottawa, Ontario K1A 0L5. Persons making representations should identify any of those representations the disclosure of which should be refused under the Access to Information Act, in particular under sections 19 and 20 of that Act, and should indicate the reasons why and the period during which the representations should not be disclosed. They should also identify any representations for which there is consent to disclosure for the purposes of that Act. Ottawa, January 11, 2005 EILEEN BOYD REGULATIONS AMENDING THE STAMPING AMENDMENT 1. Schedule 9 to the Stamping and Marking of Tobacco Products Regulations (see footnote 1) is amended by adding the following after item 144:
[3-1-o] S.C. 2002, c. 22 SOR/2003-288 |
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