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Acts and Regulations

2009-106 - Tobacco Tax Act

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NEW BRUNSWICK

REGULATION 2009-106

under the

Tobacco Tax Act

(O.C. 2009-409)

Filed September 30, 2009

1Section 1 of New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended

(a) by repealing the definition “imported cigarettes”;

(b) by adding the following definition in alphabetical order:

“imported tobacco” means cigarettes, tobacco sticks or loose tobacco that

(a) is not available from a wholesale vendor duly licensed under the Act,

(b) is not marked by a competent authority in a jurisdiction outside New Brunswick for the purposes of regulating the distribution or taxation of tobacco, and

2Section 4.1 of the Regulation is amended

(a) by repealing subsection (3) and substituting the following:

4.1(3)No wholesale vendor shall purchase, possess, store or sell imported tobacco that is contained in a package marked in accordance with subsection 4.5(1.1).

(b) by repealing subsection (4) and substituting the following:

4.1(4)No retail vendor shall possess or store imported tobacco in New Brunswick unless the package in which the imported tobacco is contained is marked by the Minister in accordance with subsection 4.5(1.1) or the retail vendor has notified the Minister under subsection 4.11(1).

4.1(5)No retail vendor shall sell imported tobacco in New Brunswick unless the package in which the imported tobacco is contained is marked by the Minister in accordance with subsection 4.5(1.1) and the sale is to a consumer.

(d) in subsection (6) by striking out “or is a retail vendor who has a permit to mark packages of imported cigarettes that is issued under this Regulation and is in force at the time of marking”;

(e) by adding after subsection (6) the following:

4.1(6.1)Despite subsection (6), no person shall mark packages of imported tobacco except the Minister.

3The Regulation is amended by adding after section 4.1 the following:

4.11(1)When a retail vendor receives imported tobacco, he or she shall notify the Minister immediately.

4.11(2)The Minister shall mark packages of imported tobacco in accordance with subsection 4.5(1.1) if

(a) the Canada Border Services Agency has approved the importation of the tobacco, where required, and

(b) the retail vendor pays the difference, if any, between the amount equivalent to the amount of tax for which the retail vendor would be liable if the retail vendor were purchasing the imported tobacco as a consumer under the Act and the deposit made under paragraph 2(3.3)(d) of the Act.

4Section 4.2 of the Regulation is amended

(a) in subsection (1)

(i) by striking out the portion preceding paragraph (a) and substituting the following:

4.2(1)The Commissioner may issue a permit to a manufacturer to mark packages, cartons or cases of cigarettes or tobacco sticks or packages or cases of loose tobacco or may issue a permit to a wholesale vendor to mark cartons or cases of cigarettes or tobacco sticks or cases of loose tobacco if the manufacturer or wholesale vendor

(ii) by repealing paragraph (d) and substituting the following:

(d) has a valid wholesale vendor’s licence issued under the Act, and

(iii) by repealing paragraph (e);

(b) in subsection (2)

(i) in the portion preceding paragraph (a) by striking out “the manufacturer, wholesale vendor or retail vendor” and substituting “the manufacturer or wholesale vendor”;

(ii) by repealing paragraph (f.1);

(iii) in paragraph (j)

(A) in subparagraph (v) by striking out “where the applicant is a manufacturer or wholesale vendor,”;

(B) in subparagraph (vi) by striking out “where the applicant is a manufacturer or wholesale vendor,”.

5Section 4.5 of the Regulation is amended

(a) in subsection (1.1) in the portion preceding paragraph (a) by striking out “imported cigarettes” and substituting “imported tobacco”;

(b) by repealing subsection (1.2);

(c) in subsection (5) in the portion preceding paragraph (a) by striking out “A package of loose tobacco” and substituting “Subject to subsection (1.1), a package of loose tobacco”.

6Section 4.8 of the Regulation is amended by striking out “imported cigarettes that are marked by the retail vendor in accordance with subsection 4.5(1.1)” and substituting “imported tobacco”.

7Section 5.1 of the Regulation is amended

(a) in subsection (1)

(i) in paragraph (b) by adding “and” at the end of the paragraph;

(ii) by repealing paragraph (c);

(iii) by repealing paragraph (d);

(b) in subsection (2)

(i) by striking out the portion preceding paragraph (a) and substituting the following:

5.1(2)Invoices and records required to be kept under subsection (1) shall be

(ii) in the French version by striking out paragraph b) and substituting the following:

(b) aux fins de vérification ou d’inspection, mis à la disposition de toutes les personnes désignées en vertu de la Loi sur l’administration du revenu à cette fin par le Ministre pour représenter le Ministre ou le Commissaire.

8Form 1 of the Regulation is repealed.