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I-2 - Tobacco Tax Act

Section 17.7
Disposition versions

Full text
17.7. Where a person is transporting packages of tobacco in Québec without having in his possession the manifest or way-bill provided for in section 7.9, it is presumed that the tobacco is intended for retail sale in Québec.
1991, c. 16, s. 21; 1997, c. 3, s. 12.
17.7. Where a person is transporting packages of tobacco in Québec without having in his possession the manifest or way-bill provided for in section 7.9, it is presumed, in the absence of proof to the contrary, that the tobacco is intended for retail sale in Québec.
1991, c. 16, s. 21.
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