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

Section 2.1.2
Disposition versions

Full text
2.1.2. For the purposes of section 13.1 of the Act, any package of tobacco intended for retail sale in Québec, other than tobacco referred to in subparagraph a of the first paragraph of section 2, must be stamped within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22) to be considered as identified by the manufacturer or importer of such tobacco.
O.C. 654-2005, s. 5; S.Q. 2012, c. 28, s. 198.
2.1.2. For the purposes of section 13.1 of the Act, any manufacturer of tobacco intended for retail sale in Québec and any person who brings tobacco into Québec or causes tobacco to be brought into Québec for the purpose of sale is deemed to have identified the package of tobacco if the manufacturer has affixed to it the stamp required under the Stamping and Marking of Tobacco Products Regulations (SOR/2003-288).
The first paragraph does not apply in respect of a package of tobacco referred to in subparagraph a of the first paragraph of section 2 or in subparagraph a of the first paragraph of section 2.1.
O.C. 654-2005, s. 5.
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