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

Section 2.1 Disposition versions

2012-12-07

2.1. (Revoked).

O.C. 273-94, s. 1; O.C. 1463-2001, s. 2; O.C. 654-2005, s. 4; S.Q. 2012, c. 28, s. 197.

2012-09-01

2.1. For the purposes of sections 13.1 and 17.10 of the Act, any manufacturer of loose tobacco intended for retail sale in Québec and any person who brings into Québec or causes to be brought into Québec unidentified loose tobacco for the purpose of sale must affix:

(a)  to each package of loose tobacco other than pipe tobacco, snuff or chewing tobacco, one or other of the following identification marks:

i.  a tear tape at least 4,5 mm wide serving, as the case may be, to tear open the wrapping or to seal the package and bearing, in addition to the words “CANADA DUTY PAID DROIT ACQUITTÉ” required under the Stamping and Marking of Tobacco Products Regulations (SOR/2003-288), an inscription in “helvetica bold, 8-body” type, in 100% black on a 100% opaque white background, consisting of:

(1)  the symbol “.” placed before the word “CANADA”;

(2)  the symbol “.” placed between the word “CANADA” and the words “DUTY PAID”:

(3)  two horizontal dashes, the first placed between the words “DUTY PAID” and the words “DROIT ACQUITTÉ” and the second placed after the words “DROIT ACQUITTÉ”;

(4)  the word “QUÉBEC” placed immediately after the second dash;

ii.  on the stamp required under the Excise Act (R.S.C, 1985, c. E-14), other than the tear tape described in clause i, the inscription “QUÉBEC DROIT ACQUITTÉ” in “helvetica bold, 8-body” type in 100% black on a 100% opaque white background;

(b)  to each case of loose tobacco other than pipe tobacco, snuff or chewing tobacco, the inscription “QUÉBEC” on at least 2 of its sides and in 100% black upper-case letters 38,1 mm high.

The first paragraph does not apply in the case of loose tobacco intended for sale in a duty-free shop where the sale of merchandise free of duty or taxes is permitted under the Customs Act (R.S.C. 1985, c. 1 2nd Suppl.)).

O.C. 273-94, s. 1; O.C. 1463-2001, s. 2; O.C. 654-2005, s. 4.