Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-2 - Tobacco Tax Act

Section 19
Disposition versions

Full text
19. (1)  For the purpose of carrying into effect the provisions of this Act according to their true intent or of supplying any deficiency therein, the Government may make such regulations, not inconsistent with this Act, as are considered necessary.
(2)  (Subsection repealed).
(3)  (Subsection repealed).
R. S. 1964, c. 72, s. 28; 1986, c. 17, s. 8.
19. (1)  For the purpose of carrying into effect the provisions of this act according to their true intent or of supplying any deficiency therein, the Government may make such regulations, not inconsistent with this act, as are considered necessary.
(2)  The Government may also direct that the payment of the tax imposed by this act shall be evidenced by the affixing by the vendor of stamps upon the tobacco sold for consumption or upon the package. The stamps shall be issued according to the laws of Québec and particularly in accordance with the provisions of the Stamp Act (chapter T-10), and with any order-in-council respecting the same.
(3)  The Government may also make regulations:
(a)  to authorize the Minister to make arrangements with any manufacturer or wholesale vendor of tobacco for the collection of the tax imposed by this act;
(b)  to order that the payment of the tax imposed by this act shall be ensured by means of marks other than the affixing of stamps upon the package or container of tobacco;
(c)  to order that any tobacco that is in Québec and is intended for sale for consumption therein shall bear a special identification mark in accordance with the requirements of the regulation;
(d)  to make provisions for the seizure and confiscation of any tobacco that is in Québec and is intended for sale or consumption therein, whenever it does not bear the mark prescribed by a regulation made under paragraph b of this subsection, and for the seizure and confiscation of any vehicle transporting in Québec any tobacco intended to be consumed therein, whenever it does not bear the identification mark prescribed by a regulation made under paragraph c of this subsection.
R. S. 1964, c. 72, s. 28.
© Gouvernement du Québec