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Acts and Regulations

2011-36 - Tobacco Tax Act

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NEW BRUNSWICK

REGULATION 2011-36

under the

Tobacco Tax Act

(O.C. 2011-206)

Filed July 11, 2011

1Section 2 of New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended

(a) by repealing the definition “teartape”;

(b) by repealing the definition “loose tobacco” and substituting the following:

“loose tobacco” , except when used in section 4.5, means fine-cut manufactured tobacco for use in making cigarettes;(tabac en vrac)

2Section 4.1 of the Regulation is amended

(a) in subsection (1) by striking out “section 4.5” and substituting “section 4.41 or 4.5”;

(b) in subsection (2)

(i) in paragraph (d) by striking out “section 4.5” and substituting “section 4.41 or 4.5”;

(ii) in paragraph (e) by striking out “section 4.5” and substituting “section 4.41 or 4.5”;

(d) in subsection (4) by striking out “subsection 4.5(1.1)” and substituting “subsection 4.41(2)”;

(e) in subsection (5) by striking out “subsection 4.5(1.1)” and substituting “subsection 4.41(2)”.

3Subsection 4.11(2) of the Regulation is amended in the portion preceding paragraph (a) by striking out “subsection 4.5(1.1)” and substituting “subsection 4.41(2)”.

4The Regulation is amended by adding before section 4.5 the following:

4.41(1)Subject to subsection (2), a package of cigarettes, tobacco sticks or loose tobacco that is sold in New Brunswick to a consumer shall bear the excise stamp issued by the Minister of National Revenue under the Excise Act, 2001 (Canada) for the purposes of such sale in New Brunswick.

4.41(2)A package of imported tobacco that is sold in New Brunswick to a consumer shall bear a stamp that

(a) shows the Province of New Brunswick galley logo,

(b) shows a six-digit serial number that is numbered sequentially and printed in black Helvetica, bold, 16 point,

(d) is 1.3 centimetres in height,

(e) is printed on white self-adhesive stock with a peel-off backing,

(f) has a background colour that is Pantone 207 with the galley logo, number window and border in dropped out white,

(g) has a border that is 1 millimetre in width, and

(h) has a number window that is 2.1 centimetres in width and 0.7 centimetres in height.

4.41(3)A carton that is sold in New Brunswick to a consumer shall bear a sticker that seals the end flaps of the wrapper, or if the carton is a paperboard box, at each end of the box, and the sticker shall

(a) state “NB - N-B”, printed in Helvetica, bold, 10 point, uppercase lettering and coloured in process black, 100%,

(b) be at least 2.9 centimetres in width,

(d) be surrounded by a border that is 1.5 point in width and coloured in process black, 100%, and

(e) have a background colour of Pantone 207, 100%.

4.41(4)A case that contains cartons that are marked in accordance with subsection (3) or packages of cigarettes, tobacco sticks or loose tobacco that are marked in accordance with subsection (1) or section 4.5 shall be marked with “NB” on one side of the case and “N-B” on the opposite side, which shall be

(a) printed in block letters,

(b) 38.1 millimetres in height, and

5Section 4.5 of the Regulation is amended

(a) by adding before subsection (1) the following:

4.5(0.1)The following definitions apply in this section.

“indicium” means a word or mark or both.(inscription)

“loose tobacco” means tobacco other than cigarettes, tobacco sticks, pipe tobacco, snuff, chewing tobacco and cigars.(tabac en vrac)

“teartape” means the plastic tape that is wrapped around a package of cigarettes, tobacco sticks or loose tobacco for the purpose of opening the package. (bande d’ouverture)

(b) by repealing subsection (1) and substituting the following:

4.5(1)Despite subsection 4.41(1) but subject to subsection 4.41(2), a package of cigarettes or tobacco sticks that is sold in New Brunswick to a consumer on or before July 31, 2012, may be marked on the teartape with an indicium that

(a) states “CANADA DUTY PAID - DROIT ACQUITTÉ - NEW BRUNSWICK - NOUVEAU-BRUNSWICK”,

(b) is at least 4.5 millimetres in width,

(d) has the text coloured in process black, 100%, and printed in Helvetica, 8 point.

(d) by repealing subsection (2);

(e) by repealing subsection (3);

(f) by repealing subsection (4);

(g) by repealing subsection (5) and substituting the following:

4.5(5)Despite subsection 4.41(1) but subject to subsection 4.41(2), a package of loose tobacco that is sold in New Brunswick to a consumer on or before July 31, 2012, may be marked

(a) on the teartape with an indicium that

(i) states “CANADA DUTY PAID - DROIT ACQUITTÉ - NEW BRUNSWICK - NOUVEAU-BRUNSWICK”,

(ii) is at least 4.5 millimetres in width,

(iii) has a background colour of Pantone 207, 100%, and

(iv) has the text coloured in process black, 100%, and printed in Helvetica, 8 point, or

(b) on the excise stamp that was required before September 1, 2010, under the Excise Act, 2001, (Canada), with an indicium that

(i) states “NB DUTY PAID - N-B DROIT ACQUITTÉ”,

(ii) has a background colour of Pantone 207, 100%, and

(iii) has the text coloured in process black, 100%, and printed in Helvetica, 8 point.

(h) by repealing subsection (6) and substituting the following:

4.5(6)A case that contains packages of loose tobacco that are marked in accordance with subsection (5) shall be marked with “NB” on one side of the case and “N-B” on the opposite side, which shall be

(a) printed in block letters,

(b) 38.1 millimetres in height, and

6This Regulation comes into force on August 1, 2011.