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Consolidated Newfoundland Regulation 1996


CONSOLIDATED NEWFOUNDLAND REGULATION 1135/96

CONSOLIDATED NEWFOUNDLAND REGULATION 1135/96

Tobacco Tax Marking Regulations
under the
Tobacco Tax Act
(O.C. 96‑877)

Under the authority of section 45 of the Tobacco Tax Act and the Subordinate Legislation Revision and Consolidation Act, the Lieutenant‑Governor in Council makes the following regulations.

REGULATIONS

Analysis


        1.   Short title

        2.   Interpretation

        3.   Permit required

        4.   Issuance of permit

        5.   Marking required

        6.   Sale by manufacturer

        7.   Transportation by retailer

        8.   Repeal


Short title

        1. These regulations may be cited as the Tobacco Tax Marking Regulations.

166/94 s1

Interpretation

        2. (1) A term defined in the Tobacco Tax Act or regulations has the same meaning in each unless the context indicates otherwise.

             (2)  In these regulations

             (a)  "carton of cigarettes" means a container in the form of wrapper or paperboard box in which packages of cigarettes are packed;

             (b)  "case" means a container in which cartons of cigarettes or packages of tobacco are packed;

             (c)  "cigarette" includes a pre‑portioned tobacco stick;

             (d)  "imported tobacco" means those brands of tobacco which are both manufactured in and shipped from countries other than the United States of America to Canada and not marked in accordance with these regulations;

             (e)  "package of cigarettes" means a wrapper or container holding one or more cigarettes, but does not include a carton of cigarettes;

              (f)  "package of cigarette tobacco" means tobacco referred to under trade usage as fine cut tobacco which is in a tin, tub, pouch, carton, bag or other container; and

             (g)  "teartape" means the plastic ribbon that is wrapped around a package of cigarettes or package of tobacco serving to seal the package or facilitate opening of the package.

166/94 s2; 216/94 s1

Permit required

        3. (1) A person shall not bring or cause to be brought into the province any tobacco, other than one opened package of cigarettes, without holding a permit to bring tobacco into the province.

             (2)  A permit under subsection (1) is not required respecting tobacco which is exempt under paragraph 16(d) of the Tobacco Tax Regulations.

             (3)  A permit to bring tobacco into the province may be issued without charge to a consumer upon application and payment of the tax under this Act and the Retail Sales Tax Act or upon payment of security equal to those taxes.

166/94 s3

Issuance of permit

        4. (1) A permit to bring tobacco into the province, or to purchase, possess or sell unmarked tobacco, or to stamp imported tobacco may be issued to a dealer provided

             (a)  the dealer has paid all taxes due under the Act; and

             (b)  a permit issued to the dealer under this section has not been cancelled or suspended within the previous 5 years.

             (2)  A dealer who is the holder of a permit under subsection (1) shall notify the minister in writing immediately

             (a)  if there is a change in the name or nature of the dealer's business;

             (b)  if the dealer terminates the business; or

             (c)  if the dealer closes or changes the location where tobacco is marked or stamped.

             (3)  The minister may issue a permit to purchase, possess or sell unmarked tobacco to a dealer who requires the tobacco

             (a)  for sale to a dealer exempted under paragraph 16(a) or (b) of the Tobacco Tax Regulations; or

             (b)  for resale in a jurisdiction outside the province in which the applicant is designated in writing to collect the tobacco tax levied by that jurisdiction.

             (4)  A dealer who holds a permit to stamp imported tobacco may purchase or possess unmarked imported tobacco for the purpose of stamping and may sell the tobacco after it has been stamped.

166/94 s4

Marking required

        5. (1) A package of cigarettes or package of cigarette tobacco, other than imported tobacco, that is intended to be sold in the province to a consumer who is required to pay tax shall be marked with a teartape that meets the following specifications:

             (a)  the teartape shall read "CANADA DUTY PAID ‑ DROIT ACQUITTE ‑ NFLD. ‑ T.N.";

             (b)  the width of the teartape shall not be less than 4.5 millimetres;

             (c)  the background colour of the teartape shall be in Pantone 804, Orange, 100%;

             (d)  the colour of the text shall be in process black, 100%; and

             (e)  the text shall be Helvetica 8.

             (2)  Notwithstanding subsection (1), a package of cigarette tobacco may be affixed with a stamp as required under the Excise Act (Canada) that meets the following specifications:

             (a)  the text on the stamp shall read "NFLD. ‑ T.N. DUTY PAID";

             (b)  the background colour of the stamp shall be in Pantone 804, Orange, 100%;

             (c)  the colour of the text shall be process black, 100%; and

             (d)  the text shall be Helvetica 8.

             (3)  A package containing imported tobacco that is intended to be sold in the province to a consumer who is required to pay tax shall be affixed on the front of the package with a stamp as issued by the minister.

             (4)  A carton of cigarettes that is intended to be sold in the province to a consumer who is required to pay tax shall be printed or affixed with a mark or stamp that meets the following specifications:

             (a)  the mark or stamp shall read "NFLD. ‑ T.N.";

             (b)  the width of the mark or stamp shall not be less than 2.9 centimetres;

             (c)  the height of the mark or stamp shall not be less than 1.4 centimetres;

             (d)  the mark or stamp shall be surrounded by a border that is 1.5 point in thickness;

             (e)  the background colour of the mark or stamp shall be in Pantone 804, Orange, 100%;

              (f)  the colour of the text and border shall be in process black, 100%; and

             (g)  the text shall be in Helvetica bold 10, uppercase lettering.

             (5)  The mark or stamp referred to in subsection (4) shall be placed on each end sticker that seals the end flaps of the carton.

             (6)  A dealer who holds a permit to stamp imported tobacco may apply to the minister for a quantity of stamps for affixation to unmarked imported tobacco and shall account at the times and in a form provided by the minister for all stamps received.

             (7)  A case that contains packages or cartons of cigarettes or packages of cigarette tobacco that are marked or stamped in accordance with this section shall be printed or stamped with the word "NFLD. ‑ T.N." on each side of the case according to the following specifications:

             (a)  the text shall be in block letters and 38.1 millimetres in height; and

             (b)  the colouring of the text shall be process black, 100%.

             (8)  Tobacco other than packages of cigarettes or packages of cigarette tobacco is considered to be marked under these regulations if it is marked or stamped with the words "CANADA ‑ DUTY PAID - DROIT ACQUITTE" in accordance with the Excise Act<IT->ada).

166/94 s5; 216/94 s2

Sale by manufacturer

        6. A manufacturer who sells tobacco in the province shall deliver a return to the minister in respect of the production, purchase, sale and distribution of tobacco during the immediately preceding calendar months that shows

             (a)  the quantity of marked tobacco in the province

                      (i)  that the manufacturer is in possession of at the beginning of the month,

                     (ii)  that the manufacturer has manufactured, produced, imported or otherwise acquired during the month, and

                    (iii)  that the manufacturer is in possession of at the end of the month;

             (b)  total shipments and transfers of tobacco with the mark or stamp "NFLD. ‑ T.N." into the province according to recipient wholesaler;

             (c)  total shipments and transfers of tobacco other than marked tobacco into the province according to recipient wholesaler and types of tobacco; and

             (d)  other information that the minister may require.

166/94 s6

Transportation by retailer

        7. (1) A retailer who transports tobacco acquired from a dealer shall carry in the transporting vehicle the original invoice or receiving document issued by the wholesaler in respect of the purchase.

             (2)  A licensed wholesaler shall provide to each employee operating a vehicle transporting tobacco for sale to retailers an inventory or other document showing the quantity of tobacco delivered to the vehicle.

             (3)  Where tobacco is transported other than in the circumstances described in subsection (1) or (2), the transporter shall keep in his or her possession a copy of a uniform manifest, bill of lading, waybill or other document which shows the origin and destination of the tobacco, the quantity of tobacco shipped, the name and address of the person shipping the tobacco and the consignee of the goods.

             (4)  The minister may, by written notice, exclude from the application of this section a retailer who in the ordinary course of his or her business sells tobacco at a retail sale from a mobile vehicle.

             (5)  The minister may place restrictions on the quantity of cigarettes which may be transported or may set conditions on a person referred to in subsection (4).

             (6)  The quantity of tobacco prescribed under paragraph 2(p.2) of the Act is 199 grams of tobacco.

166/94 s7

 

Repeal

        8. The Tobacco Tax (Newfoundland Marking) Regulations, Newfoundland Regulation 166/94, are repealed.