Section 2
Cigarette
Cases
Rothmans of Pall Mall Canada Ltd. v. MNR, [1976] CTC 332, [1976] 2 FC 500, 10 NR 153 (FCA)
The definition in the Excise Act of a cigarette stipulated that “where any cigarette exceeds four inches in length, each three inches or...
Section 32
Subsection 32(1)
Administrative Policy
28 June 2016 Interpretation 176330
In the courses of finding that a single tobacco leaf folded and placed in a re-sealable plastic package would constitute "manufactured tobacco"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Stamping and Marking of Tobacco Products Regulations - Section 2 - Paragraph 2(a) | single tobacco leaf in a plastic package required application of stamp as a deemed 50g package of manufactured tobacco | 57 |
Section 38
Subsection 38(2)
Administrative Policy
26 November 2014 Interpretation 166270
As part of a response to questions respecting tobacco markings for cigars destined for sale in Canadian duty free shops, CRA provided the...
Section 42
Subsection 42(1)
Cases
R. v. Montour, 2023 QCCS 4154
Bourque JCS held that the tobacco duty imposed by s. 42(1) of the Excise Act, 2001 unjustifiably infringes the Aboriginal right and the treaty...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) | tobacco duty could not be imposed on Mohawks because Finance had failed to consult with them in designing the tobacco duty provisions | 232 |
Section 44
Cases
Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406
After conducting compliance verification respecting importations by the appellant (“Spike Marks”) of flavoured cigars, the CBSA issued...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 67 - Subsection 67(1) | CBSA (and, ultimately, the CITT) has carriage of the re-determination of tobacco excise duties | 228 |
Section 135
Subsection 135(2)
Paragraph 135(2)(a)
Cases
Canada v. The Mark Anthony Group Inc., 2019 FCA 183
The respondent (Mark Anthony) produced fortified fermented ciders made from apples grown and fermented in Canada, to which was added certain other...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation | an exemption provision should not be interpreted to give CRA discretion as to its scope | 224 |
See Also
The Mark Anthony Group Inc. v. The Queen, 2017 TCC 141, aff'd on different grounds 2019 FCA 183
A small portion of the cider produced in Canada by the Appellant contained concentrate from non-Canadian apples that had been added after...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Ordinary Meaning | patent ambiguity revealed if text cannot be applied | 225 |
Stamping and Marking of Tobacco Products Regulations
Section 2
Paragraph 2(a)
Administrative Policy
28 June 2016 Interpretation 176330
CRA found:
A single tobacco leaf folded and placed in a re-sealable plastic package would constitute "manufactured tobacco" as defined by the Act...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 32 - Subsection 32(1) | tobacco product must be in presecribed package and stamped at time fo importation | 104 |
Paragraph 2(b)
See Also
Legal v. The Queen, 2012 TCC 167 (Informal Procedure)
The appellant, who was in the business of manufacturing and selling tobacco to First Nations people for ceremonial use, sold 13 and 36 ounce...
Administrative Policy
12 June 2013 Interpretation 150564
The Company, which is a prescribed person for the purposes of purchasing, possessing and applying excise stamps on tobacco products, is importing...