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Excise Act, 2001

Version of section 25.3 from 2010-07-12 to 2018-06-20:

Marginal note:Unlawful possession of excise stamps

  •  (1) No person shall possess an excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty, other than special duty, has been paid on the product.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of an excise stamp by

    • (a) the person who lawfully produced the excise stamp;

    • (b) the person who is issued the excise stamp;

    • (c) a sufferance warehouse licensee who possesses the excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or

    • (d) a prescribed person.

  • 2010, c. 12, s. 40

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