Excise Act, 2001

Section 2

Cigarette

Cases

Rothmans of Pall Mall Canada Ltd. v. MNR, [1976] CTC 332, [1976] 2 FC 500, 10 NR 153 (FCA)

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Section 32

Subsection 32(1)

Administrative Policy

28 June 2016 Interpretation 176330

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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

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Section 44

Cases

Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406

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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 206

Section 135

Subsection 135(2)

Paragraph 135(2)(a)

Cases

The Mark Anthony Group Inc. v. The Queen, 2017 TCC 141

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning patent ambiguity revealed if text cannot be applied 219

Stamping and Marking of Tobacco Products Regulations

Section 2

Paragraph 2(a)

Administrative Policy

28 June 2016 Interpretation 176330

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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)

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Administrative Policy

12 June 2013 Interpretation 150564

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