I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Section 2 Disposition versions

2012-12-07

2. For the purposes of sections 13.1 and 17.10 of the Act, any manufacturer or importer must affix

(a)  to each package of tobacco, other than pipe tobacco, snuff, chewing tobacco and leaf tobacco, intended for retail sale in Québec, in the manner prescribed in section 4.2 of the Stamping and Marking of Tobacco Products Regulations (SOR/2003-288), a stamp;

(b)  to each end of each carton of cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco and to each unit of pre-rolled tobacco, a rectangle at least 2,9 cm wide and at least 1,4 cm high, surrounded by a 100% black border 1,5 points thick and bearing the inscription “QUÉBEC” also in 100% black on a 100% opaque white background, in “helvetica bold, 10-body” type and in upper-case letters; and

(c)  to each case of cigarettes, tobacco sticks, rolls of tobacco, loose tobacco other than pipe tobacco, snuff or chewing tobacco, and pre-rolled tobacco and to each container of several units of pre-rolled tobacco, the inscription “QUÉBEC” on at least 2 of its sides in 100% black upper-case letters 38.1 mm high.

The requirement set out in subparagraph b of the first paragraph does not apply in respect of a carton in a transparent wrapping which allows the stamp affixed in accordance with subparagraph a of the first paragraph on each package contained in the carton to be distinguished.

The first and second paragraphs do not apply in the case of cigarettes, tobacco sticks, rolls of tobacco, cigars, loose tobacco or pre-rolled tobacco intended for sale in a duty free shop where the sale of merchandise free of duty or taxes is permitted under the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)).

For the purposes of this section, a wrapping containing one or more cigars intended for retail sale in Québec is deemed to be a package of tobacco.

O.C. 1929-86, s. 2; O.C. 1657-91, s. 1; O.C. 1466-98, s. 2; O.C. 1463-2001, s. 1; O.C. 654-2005, s. 3; S.Q. 2012, c. 28, s. 196.

2012-09-01

2. For the purposes of sections 13.1 and 17.10 of the Act, any manufacturer of cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco intended for retail sale in Québec and any person who brings into Québec or causes to be brought into Québec for the purpose of selling unidentified cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco must affix

(a)  to each package of cigarettes and to each package of tobacco sticks, rolls of tobacco or pre-rolled tobacco comparable to a package of cigarettes, a tear tape at least 4,5 mm wide to tear open the wrapping and bearing, in addition to the words “CANADA DUTY PAID DROIT ACQUITTÉ” required under the Stamping and Marking of Tobacco Products Regulations (SOR/2003-288), an inscription in “helvetica bold, 8-body” type, in 100% black on a 100% opaque white background, consisting of:

i.  the symbol “.” placed before the word “CANADA”;

ii.  the symbol “.” placed between the word “CANADA” and the words “DUTY PAID”;

iii.  2 horizontal dashes, the first placed between the words “DUTY PAID” and the words “DROIT ACQUITTÉ” and the second placed after the words “DROIT ACQUITTÉ”;

iv.  the word “QUÉBEC” placed immediately after the second dash;

(b)  to each end of each carton of cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco and to each unit of pre-rolled tobacco, a rectangle at least 2,9 cm wide and at least 1,4 cm high, surrounded by a 100% black border 1,5 points thick and bearing the inscription “QUÉBEC” also in 100% black on a 100% opaque white background, in “helvetica bold, 10-body” type and in upper-case letters; and

(c)  to each case of cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco and to each container of a number of units of pre-rolled tobacco, the inscription “QUÉBEC” on at least 2 of its sides in 100% black upper-case letters 38,1 mm high.

The requirement set out in subparagraph b of the first paragraph does not apply in respect of a carton in a transparent wrapping which allows the identification mark affixed in accordance with subparagraph a of the first paragraph on each package contained in the carton to be distinguished.

The first and second paragraphs do not apply in the case of cigarettes, tobacco sticks, rolls of tobacco or pre-rolled tobacco intended for sale in a duty free shop where the sale of merchandise free of duty or taxes is permitted under the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)).

O.C. 1929-86, s. 2; O.C. 1657-91, s. 1; O.C. 1466-98, s. 2; O.C. 1463-2001, s. 1; O.C. 654-2005, s. 3.