I-2 - Tobacco Tax Act

Section 13.2 Disposition versions

2004-11-03

13.2. No person may sell, deliver or cause to be delivered outside Québec tobacco in a package identified in accordance with section 13.1, unless one of the following conditions applies:

(a)  the Minister has authorized him to do so;

(b)  the person to whom the tobacco is sold or delivered is party to an agreement made under section 17;

(c)  the delivery of such tobacco is made outside Québec for consumption outside Québec and is authorized by regulation.

Every person who, contrary to the first paragraph, sells, delivers or causes to be delivered, outside Québec, tobacco in a package identified in accordance with section 13.1 shall pay to the Minister a penalty equal to the amount of tax that would have been payable under this Act if the tobacco had been sold by retail sale in Québec.

1986, c. 17, s. 5; 1991, c. 16, s. 8; 1994, c. 42, s. 2; 2004, c. 21, s. 36.

1994-06-17

13.2. No person may sell, deliver or cause to be delivered outside Québec tobacco in a package identified in accordance with section 13.1, unless one of the following conditions applies:

(a)  the Minister has authorized him to do so;

(b)  the person to whom the tobacco is sold or delivered is party to an agreement made under section 17;

(c)  the delivery of such tobacco is made outside Québec for consumption outside Québec and is authorized by regulation.

Every person who, contrary to the first paragraph, sells, delivers or causes to be delivered, outside Québec, tobacco in a package identified in accordance with section 13.1 shall pay to the Minister a penalty equal to the amount of tax that would have been payable under section 8 on 8 February 1994 if the tobacco had been sold by retail sale in Québec on that date.

1986, c. 17, s. 5; 1991, c. 16, s. 8; 1994, c. 42, s. 2.

1992-03-01

13.2. No person may sell, deliver or cause to be delivered outside Québec tobacco in a package identified in accordance with section 13.1, unless one of the following conditions applies:

(a)  the Minister has authorized him to do so;

(b)  the person to whom the tobacco is sold or delivered is party to an agreement made under section 17;

(c)  the delivery of such tobacco is made outside Québec for consumption outside Québec and is authorized by regulation.

Every person who, contrary to the first paragraph, sells, delivers or causes to be delivered, outside Québec, tobacco in a package identified in accordance with section 13.1 shall pay to the Minister a penalty equal to the amount of tax that would have been payable under section 8 if the tobacco had been sold by retail sale in Québec.

1986, c. 17, s. 5; 1991, c. 16, s. 8.

1986-09-01

13.2. Every person who wishes to sell, deliver or cause to be delivered outside Québec tobacco identified under section 13.1 shall apply for the authorization of the Minister unless the person to whom the tobacco is sold or delivered is party to an agreement made with the Minister under section 17 or unless that tobacco is prescribed by regulation.

Every person who, contrary to the first paragraph, sells, delivers or causes to be delivered identified tobacco outside Québec shall pay to the Minister a penalty equal to the amount of the tax which would have been payable under section 8 if the tobacco had been sold for consumption in Québec.

1986, c. 17, s. 5.