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I-2 - Tobacco Tax Act

Section 13.15.1
Disposition versions

Full text
13.15.1. Every manufacturer or importer to whom a stamp was issued incurs a penalty in respect of each stamp for which the manufacturer or importer cannot establish, at the Minister’s request, that the stamp
(a)  was affixed to a package of tobacco in accordance with paragraph a of section 2 of the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);
(b)  is at the manufacturer’s or importer’s disposal in order to be affixed to a package of tobacco; or
(c)  in the case of a stamp cancelled under section 25.5 of the Excise Act, 2001 (S.C. 2002, c. 22), was returned or destroyed in accordance with that Act.
The penalty provided for in the first paragraph is equal to the amount of tax that would have been payable under this Act if the package of tobacco for which the stamp was issued had been sold by retail sale in Québec.
2012, c. 28, s. 23.
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