I-2 - Tobacco Tax Act

Full text
13.1.1. A package of tobacco referred to in section 13.1 is deemed not to be identified in accordance with that section if it is counterfeit tobacco.
For the purposes of the first paragraph, counterfeit tobacco includes:
(a)  tobacco the package of which bears or on which is reproduced or imitated the trademark, trade name or any other distinguishing guise that can reasonably be associated with another tobacco product, without the authorization of the owner of the trademark, trade name or other distinguishing guise; and
(b)  tobacco the package of which bears the identification mark provided for in section 13.1 if the identification mark has not been affixed by a person holding a manufacturer’s permit, other than a permit issued for the activities described in section 6.0.1, or by a person holding an importer’s permit.
2006, c. 13, s. 18; 2009, c. 47, s. 8.
13.1.1. A package of tobacco referred to in section 13.1 is deemed not to be identified in accordance with that section if it is counterfeit tobacco.
For the purposes of the first paragraph, counterfeit tobacco includes:
(a)  tobacco the package of which bears or on which is reproduced or imitated the trademark, trade name or any other distinguishing guise that can reasonably be associated with another tobacco product, without the authorization of the owner of the trademark, trade name or other distinguishing guise; and
(b)  tobacco the package of which bears the identification mark provided for in section 13.1 if the identification mark has not been affixed by a person holding a valid manufacturer’s or importer’s permit.
2006, c. 13, s. 18.