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 17.7
Disposition versions

Full text
17.7. Where a person is transporting packages of tobacco in Québec without having in his possession the manifest or way-bill provided for in section 7.9, it is presumed that the tobacco is intended for retail sale in Québec.
1991, c. 16, s. 21; 1997, c. 3, s. 12.
17.7. Where a person is transporting packages of tobacco in Québec without having in his possession the manifest or way-bill provided for in section 7.9, it is presumed, in the absence of proof to the contrary, that the tobacco is intended for retail sale in Québec.
1991, c. 16, s. 21.
© Gouvernement du Québec