I-2 - Tobacco Tax Act

Section 2 Disposition versions

2012-12-07

2. In this Act and the regulations, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings or causes to be brought into Québec

(a)  tobacco for sale or delivery; or

(b)  raw tobacco for sale or delivery, or for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves that have not been processed beyond the drying stage, fragments of such tobacco leaves and tobacco designed to enter into the composition of tobacco intended for sale;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of raw tobacco;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“stamp” means an excise stamp issued by the Minister of National Revenue under subsection 1 of section 25.1 of the Excise Act, 2001 (S.C. 2002, c. 22) for the identification of packages of tobacco intended for retail sale in Québec that has not been cancelled under section 25.5 of that Act and whose characteristics and categories are mentioned in Schedule I to the Regulation respecting the application of the Tobacco Tax Act (chapter I-2, r. 1);

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“taxable price” means the amount that corresponds to

(a)  the retail sale price of a cigar, if the person who sells the cigar by retail sale also imported or manufactured it; and

(b)  in any other case, the total of the purchase price of a cigar payable by the person who sells the cigar by retail sale and 20% of that purchase price;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“tobacco manufacturing equipment” means any machinery or equipment designed or modified specifically for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R.S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60; 2006, c. 36, s. 18; 2009, c. 15, s. 8; 2009, c. 47, s. 1; 2010, c. 31, s. 87; 2012, c. 28, s. 19.

2011-04-01

2. In this Act and the regulations, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings or causes to be brought into Québec

(a)  tobacco for sale or delivery; or

(b)  raw tobacco for sale or delivery, or for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves that have not been processed beyond the drying stage, fragments of such tobacco leaves and tobacco designed to enter into the composition of tobacco intended for sale;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of raw tobacco;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“taxable price” means the amount that corresponds to

(a)  the retail sale price of a cigar, if the person who sells the cigar by retail sale also imported or manufactured it; and

(b)  in any other case, the total of the purchase price of a cigar payable by the person who sells the cigar by retail sale and 20% of that purchase price;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“tobacco manufacturing equipment” means any machinery or equipment designed or modified specifically for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R.S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60; 2006, c. 36, s. 18; 2009, c. 15, s. 8; 2009, c. 47, s. 1; 2010, c. 31, s. 87.

2009-11-19

2. In this Act and the regulations, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings or causes to be brought into Québec

(a)  tobacco for sale or delivery; or

(b)  raw tobacco for sale or delivery, or for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves that have not been processed beyond the drying stage, fragments of such tobacco leaves and tobacco designed to enter into the composition of tobacco intended for sale;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of raw tobacco;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“taxable price” means the amount that corresponds to

(a)  the retail sale price of a cigar, if the person who sells the cigar by retail sale also imported or manufactured it; and

(b)  in any other case, the total of the purchase price of a cigar payable by the person who sells the cigar by retail sale and 20% of that purchase price;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“tobacco manufacturing equipment” means any machinery or equipment designed or modified specifically for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R.S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60; 2006, c. 36, s. 18; 2009, c. 15, s. 8; 2009, c. 47, s. 1.

2009-06-04

2. In this Act and the regulations, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings or causes to be brought into Québec

(a)  tobacco for sale or delivery; or

(b)  raw tobacco for sale or delivery, or for the manufacture, production, mixing, preparation or packaging of tobacco intended for sale;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves that have not been processed beyond the drying stage, fragments of such tobacco leaves and tobacco designed to enter into the composition of tobacco intended for sale;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of raw tobacco;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“taxable price” means the amount that corresponds to

(a)  the retail sale price of a cigar, if the person who sells the cigar by retail sale also imported or manufactured it; and

(b)  in any other case, the total of the purchase price of a cigar payable by the person who sells the cigar by retail sale and 20% of that purchase price;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60; 2006, c. 36, s. 18; 2009, c. 15, s. 8.

2006-12-06

2. In this Act and the regulations, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings tobacco or raw tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves which have not been processed beyond the drying stage and fragments of such tobacco leaves;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco or raw tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60; 2006, c. 36, s. 18.

2006-05-31

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged;

“importer” means any person who brings tobacco or raw tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves which have not been processed beyond the drying stage and fragments of such tobacco leaves;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco or raw tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9; 2005, c. 29, s. 60.

2005-03-17

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1 or raw tobacco;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco or raw tobacco is manufactured, stored, distributed, sold or traded and any place in Québec where tobacco is packaged but does not include vending machines;

“importer” means any person who brings tobacco or raw tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw tobacco” means tobacco leaves which have not been processed beyond the drying stage and fragments of such tobacco leaves;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco or raw tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1 or raw tobacco;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include raw tobacco;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22; 2005, c. 1, s. 9.

1999-12-20

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include tobacco sticks, cigarettes, cigars, leaf tobacco, rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include leaf tobacco which has not been processed beyond the drying stage or fragments of such tobacco leaves;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1; 1999, c. 83, s. 22.

1998-06-12

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars, leaf tobacco and rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, a succession, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include leaf tobacco which has not been processed beyond the drying stage or fragments of such tobacco leaves;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8; 1998, c. 16, s. 1.

1997-03-20

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars, leaf tobacco and rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include leaf tobacco which has not been processed beyond the drying stage or fragments of such tobacco leaves;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38; 1997, c. 3, s. 8.

1994-06-17

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars, leaf tobacco and rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include leaf tobacco which has not been processed beyond the drying stage or fragments of such tobacco leaves;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1; 1994, c. 22, s. 38.

1993-12-17

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“leaf tobacco” means leaf tobacco and fragments of tobacco leaves sold in packages;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars, leaf tobacco and rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco, and includes a hand of tobacco;

“person” means an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense but does not include a sale for the purpose of resale or a sale of leaf tobacco designed to enter into the composition of tobacco intended for sale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include leaf tobacco which has not been processed beyond the drying stage, fragments of such tobacco leaves, or cigars sold at a retail price of $0.05 or less each;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1; 1993, c. 79, s. 1.

1991-10-09

2. In this Act, unless the context indicates a different meaning,

“carrier” means any person who, in Québec, carries out the transport or delivery of tobacco intended for sale and contained in packages that are not identified in accordance with section 13.1;

“collection officer” means any person, other than a retail vendor, who sells or delivers tobacco or causes it to be delivered in Québec;

“establishment” means any place in Québec where tobacco is manufactured, packaged, stored, distributed, sold or traded, but does not include vending machines;

“importer” means any person who brings tobacco or causes it to be brought into Québec for sale or delivery;

“loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars and rolls of tobacco or any other pre-rolled tobacco products designed for smoking;

“manufacturer” means any person who, in Québec, manufactures, produces, mixes, prepares or packages tobacco intended for sale;

“Minister” means the Minister of Revenue;

“Ministère du Revenu” means the Ministère du Revenu du Québec;

“offence against a fiscal law” means an offence against this Act, the Retail Sales Tax Act (chapter I-1), the Fuel Tax Act (chapter T-1), the Taxation Act (chapter I-3), or the Act respecting the Ministère du Revenu (chapter M-31);

“package” means a package, a carton or any other container of tobacco;

“person” means an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

“raw leaf tobacco” means the unmanufactured tobacco, or the leaves and stems of the plant;

“retail sale” means a sale made to a person for consumption by him or by any other person at his expense, and not for resale;

“retail vendor” means any person who, in Québec, sells tobacco by retail sale;

“sale” includes ordinary contracts of sale and exchanges;

“sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

“storer” means any person, other than a person prescribed by regulation or a carrier, who, in Québec, warehouses, stores, holds, keeps or preserves, for any purpose, tobacco contained in a package not identified in accordance with section 13.1;

“tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include cigars sold at a retail price of $0.05 or less each and raw leaf tobacco;

“vehicle” means any property propelled, pushed or drawn otherwise than by human muscular power, including a vessel, an aircraft, a railway locomotive and a railway car;

“vending machine operator” means any person who sells tobacco by retail sale by means of a vending machine;

“vendor” includes both wholesale vendor and retail vendor;

“wholesale vendor” means any person who, in Québec, sells tobacco for the purpose of resale, whether manufactured by himself or by any other person.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29; 1991, c. 16, s. 1.

1991-01-01

2. In this Act, unless the context indicates a different meaning:

(1)  “Deputy Minister” means the Deputy Minister of Revenue;

(2)  “consumer” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(3)  “Minister” means the Minister of Revenue;

(4)  “package” means package, box, tin or other container in which tobacco is contained or sold at a retail sale;

(5)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent; it shall also include the owner or operator of a vending machine for the automatic sale of tobacco;

(6)  “purchaser” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(7)  “raw leaf tobacco” means the unmanufactured tobacco, or the leaves and stems of the plant;

(8)  “retail sale” means a sale to a consumer for purposes of consumption, and not for resale;

(9)  “retail vendor” means any person who, within Québec, sells tobacco to a consumer;

(10)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(11)  “sale” includes ordinary contracts of sale and exchanges;

(12)  “sale price” or “purchase price” means a price in money, also the value of services rendered or other considerations or prestations accepted by the vendor as price or value of the thing given, including an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the preceding elements of the sale price or purchase price, determined without reference to the input tax credit provided for in that Part that would relate to the thing covered by the contract of sale;

(13)  “tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include cigars sold at a retail price of $0.05 or less each and raw leaf tobacco;

(14)  “vendor” includes both wholesale vendor and retail vendor;

(15)  “wholesale vendor” means any person who, within Québec, sells tobacco for the purpose of resale, whether manufactured by himself or any other person;

(16)  “loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars and rolls of tobacco or any other pre-rolled tobacco products designed for smoking.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8; 1990, c. 60, s. 29.

1990-04-11

2. In this Act, unless the context indicates a different meaning:

(1)  “Deputy Minister” means the Deputy Minister of Revenue;

(2)  “consumer” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(3)  “Minister” means the Minister of Revenue;

(4)  “package” means package, box, tin or other container in which tobacco is contained or sold at a retail sale;

(5)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent; it shall also include the owner or operator of a vending machine for the automatic sale of tobacco;

(6)  “purchaser” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(7)  “raw leaf tobacco” means the unmanufactured tobacco, or the leaves and stems of the plant;

(8)  “retail sale” means a sale to a consumer for purposes of consumption, and not for resale;

(9)  “retail vendor” means any person who, within Québec, sells tobacco to a consumer;

(10)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(11)  “sale” includes ordinary contracts of sale and exchanges;

(12)  “sale price” or “purchase price” mean a price in money, also the value of services rendered or other consideration or prestations accepted by the seller as price or value of the thing given;

(13)  “tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include cigars sold at a retail price of $0.05 or less each and raw leaf tobacco;

(14)  “vendor” includes both wholesale vendor and retail vendor;

(15)  “wholesale vendor” means any person who, within Québec, sells tobacco for the purpose of resale, whether manufactured by himself or any other person;

(16)  “loose tobacco” means any cut, chopped or granular tobacco sold in packages, but does not include cigarettes, cigars and rolls of tobacco or any other pre-rolled tobacco products designed for smoking.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1; 1990, c. 7, s. 8.

1986-09-01

2. In this Act, unless the context indicates a different meaning:

(1)  “Deputy Minister” means the Deputy Minister of Revenue;

(2)  “consumer” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(3)  “Minister” means the Minister of Revenue;

(4)  “package” means package, box, tin or other container in which tobacco is contained or sold at a retail sale;

(5)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent; it shall also include the owner or operator of a vending machine for the automatic sale of tobacco;

(6)  “purchaser” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(7)  “raw leaf tobacco” means the unmanufactured tobacco, or the leaves and stems of the plant;

(8)  “retail sale” means a sale to a consumer for purposes of consumption, and not for resale;

(9)  “retail vendor” means any person who, within Québec, sells tobacco to a consumer;

(10)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(11)  “sale” includes ordinary contracts of sale and exchanges;

(12)  “sale price” or “purchase price” mean a price in money, also the value of services rendered or other consideration or prestations accepted by the seller as price or value of the thing given;

(13)  “tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include cigars sold at a retail price of $0.05 or less each and raw leaf tobacco;

(14)  “vendor” includes both wholesale vendor and retail vendor;

(15)  “wholesale vendor” means any person who, within Québec, sells tobacco for the purpose of resale, whether manufactured by himself or any other person.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14; 1986, c. 17, s. 1.

1977-12-31

2. In this act, unless the context indicates a different meaning:

(1)  “Deputy Minister” means the Deputy Minister of Revenue;

(2)  “consumer” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(3)  “Minister” means the Minister of Revenue;

(4)  “package” means package, box, tin or other container in which tobacco is contained or sold at a retail sale;

(5)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent; it shall also include the owner or operator of a vending machine for the automatic sale of tobacco;

(6)  “purchaser” means any person who purchases from a vendor tobacco at a retail sale in Québec;

(7)  “raw leaf tobacco” means the unmanufactured tobacco, or the leaves and stems of the plant;

(8)  “retail sale” means a sale to a consumer for purposes of consumption, and not for resale;

(9)  “retail vendor” means any person who, within Québec, sells tobacco to a consumer;

(10)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(11)  “sale” means the ordinary contract of sale and includes exchanges, transfers and barters; it shall also include gifts by vendors;

(12)  “sale price” or “purchase price” mean a price in money, also the value of services rendered or other consideration or prestations accepted by the seller as price or value of the thing given;

(13)  “tobacco” means tobacco in any form in which tobacco is consumed, and includes snuff, but does not include cigars sold at a retail price of $0.05 or less each and raw leaf tobacco;

(14)  “vendor” includes both wholesale vendor and retail vendor;

(15)  “wholesale vendor” means any person who, within Québec, sells tobacco for the purpose of resale, whether manufactured by himself or any other person.

R. S. 1964, c. 72, s. 2; 1977, c. 5, s. 14.