I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Section 1.5 Disposition versions

2012-09-01

1.5. For the purposes of section 7.10 of the Act,

(a)  the register that must be kept by the storer shall indicate

i.  the dates on which raw tobacco or packages of tobacco are received and shipped,

ii.  the quantities of raw tobacco in kilograms or the number of packages of tobacco by type of product received and shipped,

iii.  the number of the receiving and shipping documents,

iv.  the name and address of the shipper and of the receiver,

v.  in the case of raw tobacco,

(1)  if it does not belong to the storer, the name and address of the owner and the quantities stored in kilograms,

(2)  if the storer is a manufacturer, the quantities used each day, in kilograms, to manufacture tobacco, or

(3)  if the storer produces raw tobacco, the date of baling or placing into containers, the number of bales or containers prepared and the total weight of the raw tobacco in kilograms, and

vi.  in the case of packages of tobacco, the jurisdiction under which an identification mark is affixed;

(b)  the register that must be kept by the carrier shall, for each load transported, indicate

i.  the dates on which the raw tobacco or packages of tobacco were taken charge of and delivered,

ii.  the name and address of the shipper and of the receiver,

iii.  the quantities of raw tobacco in kilograms or the number of packages of tobacco by type of product, and

iv.  the number of the delivery document; and

(c)  the register that must be kept by the importer shall, for each occurrence of tobacco brought into Québec, indicate

i.  the date on which the tobacco was brought into Québec,

ii.  the name and address of the customs broker, where applicable,

iii.  the name and address of the vendor, the number of the vendor’s invoice and the date of the sale,

iv.  the quantities of raw tobacco in kilograms or the number of packages of tobacco by type of product,

v.  the name and address of the carrier,

vi.  the number of every document issued by, as the case may be, the Canada Border Services Agency or the Canada Revenue Agency relating to importing into Canada, where applicable, and

vii.  the number of the receiving document.

O.C. 179-92, s. 1; O.C. 654-2005, s. 2; O.C. 1303-2009, s. 2.