Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped (SOR/2003-203)

AMENDMENTS NOT IN FORCE

• — SOR/2024-70, s. 8

  • 8 The Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not StampedFootnote ¹ are amended by adding the following after section 1.3:

    • Return to footnote ¹SOR/2003-203

    • 1.31 For the purposes of subsection 158.44(2) of the Excise Act, 2001, a person may possess vaping products in a particular specified vaping province that are not stamped to indicate that additional vaping duty in respect of the particular specified vaping province has been paid if

      • (a) the vaping products are to be sold or offered for sale by the person, or by another person, to consumers in another province and, if the other province is a specified vaping province, the vaping products are stamped to indicate that additional vaping duty in respect of the other province has been paid; or

      • (b) the person is an individual who possesses the vaping products for their personal use.