Acts and Regulations

84-250 - General

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Current to 1 January 2024
NEW BRUNSWICK
REGULATION 84-250
under the
Tobacco Tax Act
(O.C. 84-843)
Filed September 28, 1984
Under section 22 of the Tobacco Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Tobacco Tax Act.
2In this Regulation
“Act” means the Tobacco Tax Act;(loi)
“Atlantic Region” Repealed: 94-50
“carton” means a paperboard box or wrapper containing less than sixteen packages of cigarettes or less than two hundred tobacco sticks;(cartouche)
“case” means(caisse)
(a) with reference to cigarettes or tobacco sticks, a package containing at least twenty-five cartons, and
(b) with reference to loose tobacco, a package containing at least ten packages of loose tobacco;
“Commissioner” Repealed: 94-144
“imported cigarettes” Repealed: 2009-106
“imported tobacco” means cigarettes, tobacco sticks or loose tobacco that(rabac importé)
(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
(c) is not marked for sale outside Canada and not marked for sale to only a specific group of persons;
“loose tobacco” means fine-cut manufactured tobacco for use in making cigarettes;(tabac en vrac)
“manufacturer” means a person who manufactures, fabricates or produces tobacco for distribution, sale or storage in New Brunswick;(fabricant)
“teartape” Repealed: 2011-36
“unmarked tobacco” means a package, carton or case of cigarettes or tobacco sticks or a package or case of loose tobacco that is not marked in accordance with section 4.41.(tabac non marqué)
91-188; 92-143; 94-50; 94-144; 2009-106; 2011-36; 2014-138
3(1)A retail vendor’s licence shall be on a form provided by the Minister.
3(2)A wholesale vendor’s licence shall be on a form provided by the Minister.
3(3)The fee for the issuance of a retail vendor’s licence is $100.
3(3.1)The fee for the issuance anew of a retail vendor’s licence is $50.
3(4)The fee for the issuance of a wholesale vendor’s licence is $2,000.
3(5)The fee for the issuance anew of a wholesale vendor’s licence is $1,500.
92-96; 93-148; 97-56; 2012-44
3.1(1)Licences issued under the Act before the commencement of this subsection shall be deemed to expire at midnight on May 31, 2012.
3.1(1.1)Licences issued under the Act after the commencement of subsection (1) and before June 1, 2012, shall expire at midnight on May 31, 2013.
3.1(2)Licences issued under the Act on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or issuance anew.
3.1(3)A retail vendor proposing to sell tobacco at more than one retail location shall apply for and obtain a retail vendor’s licence in relation to each such location.
3.1(4)A retail vendor’s licence issued after the commencement of this subsection may authorize the sale of tobacco at only one location.
3.1(5)If a retail vendor’s licence issued under the Act before the commencement of this subsection applies to more than one retail location, the Minister may, after the commencement of this subsection, without a fee issue additional retail vendor’s licences to the holder of that licence so that the holder holds a separate retail vendor’s licence for each such retail location.
94-144; 97-56; 2012-44
3.2(1)In this section
“Administered Act” means the Gasoline and Motive Fuel Tax Act, the Liquor Control Act, the Gaming Control Act, the Pari-Mutuel Tax Act, the Real Property Tax Act, the Revenue Administration Act or the Tobacco Tax Act.(Loi d’administration)
3.2(2)If a person who has previously violated or failed to comply with a provision of an Administered Act applies under the Act for the issuance, issuance anew or reinstatement of a licence, the terms and conditions that may be imposed on the licence are as follows:
(a) the applicant shall, before the licence is issued, issued anew or reinstated,
(i) pay in full all taxes and remittances that are due and payable by the applicant under all Administered Acts or make a written agreement with the Minister setting out an arrangement for full payment of those taxes in a manner that is satisfactory to the Minister, and
(ii) file all reports, returns, statements and other like documents that the applicant was required to file under any Administered Act and that are not filed as required; and
(b) the applicant shall, after the licence is issued, issued anew or reinstated,
(i) if a written agreement is made with the Minister under subparagraph (a)(i), fully observe the terms and conditions of the agreement,
(ii) obtain and maintain every licence, permit, registration, certification or other like authorization that the applicant is required to obtain under any Administered Act, and
(iii) file all reports, returns, statements and other like documents that the applicant is required to file under any Administered Act.
94-144; 97-56; 2009-12; 2012-44; 2012, c.36, s.12; 2014-138
3.21The following term and condition may be imposed on a retail vendor’s licence:
(a) the licensee shall be at arm’s length from a person who has violated or failed to comply with a provision of this Act or the regulations or a provision relating to tobacco in any other Act of the Legislature, any Act of any other province or territory of Canada, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts.
2014-138
3.3The periods of time during which licences may be suspended are as follows:
(a) for the first suspension of that licence, one calendar month; and
(b) for each following suspension, double the number of months for which that licence was suspended in the previous suspension.
94-144
4Repealed: 92-96
92-96
4.1(1)No person, other than the holder of a wholesale vendor’s licence acting in accordance with subsection (2) or a retail vendor acting in accordance with subsection (4) or (5), shall purchase, possess, store or sell cigarettes, tobacco sticks or loose tobacco in New Brunswick unless the packages, cartons or cases in which the cigarettes or tobacco sticks are contained or the packages or cases in which the loose tobacco is contained are marked in accordance with section 4.41.
4.1(2)The holder of a wholesale vendor’s licence may purchase, possess, store or sell unmarked cigarettes, tobacco sticks or loose tobacco in New Brunswick if
(a) the sale and delivery of the unmarked cigarettes, tobacco sticks or loose tobacco is to consuls-general, consuls, vice- consuls, trade commissioners or assistant trade commissioners who
(i) are career officers,
(ii) are not nationals or permanent residents of Canada, and
(iii) do not operate a business or fulfil a function of employment in New Brunswick other than their appointment on behalf of the country they represent,
(b) the holder resells the unmarked cigarettes, tobacco sticks or loose tobacco in a jurisdiction outside New Brunswick and is designated in writing by a competent authority in that jurisdiction to collect the tobacco tax levied in that jurisdiction,
(c) the holder resells the unmarked cigarettes, tobacco sticks or loose tobacco to another holder of a wholesale vendor’s licence,
(d) the holder is also a manufacturer who has a valid permit issued under this Regulation to mark packages, cartons or cases of cigarettes or tobacco sticks or packages or cases of loose tobacco and possesses or stores unmarked tobacco in New Brunswick for the purpose of marking packages, cartons or cases of cigarettes or tobacco sticks or packages or cases of loose tobacco in accordance with section 4.41,
(e) the holder has a valid permit issued under this Regulation to mark cartons or cases of cigarettes or tobacco sticks or cases of loose tobacco and possesses or stores unmarked tobacco in New Brunswick for the purpose of marking cartons or cases of cigarettes or tobacco sticks or cases of loose tobacco in accordance with section 4.41, or
(f) the holder sells unmarked tobacco from a ship chandler operation to consumers situated outside the territorial waters of Canada.
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 4.41(2).
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 4.41(2) 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 4.41(2) and the sale is to a consumer.
4.1(6)No person shall mark packages of cigarettes, tobacco sticks or loose tobacco unless the person is a manufacturer who is the holder of a wholesale vendor’s licence and a permit to mark packages of cigarettes, tobacco sticks or loose tobacco that is issued under this Regulation and is in force at the time of marking.
4.1(6.1)Despite subsection (6), no person shall mark packages of imported tobacco except the Minister.
4.1(7)No person shall mark cartons or cases of cigarettes or tobacco sticks or cases of loose tobacco unless the person is a manufacturer who is the holder of a wholesaler’s licence and a permit to mark cartons or cases of cigarettes or tobacco sticks or cases of loose tobacco that is issued under this Regulation and is in force at the time of marking.
91-188; 92-143; 94-50; 97-56; 2009-106; 2011-36; 2014-138
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 4.41(2) 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.
2009-106; 2011-36
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
(a) submits an application, on a form provided by the Minister, to the Commissioner,
(b) has paid all taxes due under the Act,
(c) has made all returns in accordance with the Act and regulations,
(d) has a valid wholesale vendor’s licence issued under the Act, and
(e) Repealed: 2009-106
(f) has not had a permit issued under this section that has been revoked or suspended within five years before the date of the application.
4.2(2)Repealed: 2014-139
4.2(3)The Commissioner may revoke or suspend a permit issued under this section where, in the opinion of the Commissioner, the person who holds the permit refuses or fails to comply with a provision of the Act or the regulations.
91-188; 92-143; 94-50; 2009-106; 2014-138; 2014-139
4.3A person who holds a permit issued under section 4.2 shall immediately notify the Commissioner in writing
(a) of a change in the name of the person’s business operation,
(b) of a change in the nature of the person’s business operation,
(c) of a change in the directors of the person’s business operation,
(d) if the person’s business operation ceases to operate, or
(e) if the person’s business operation changes the location where the packages, cartons or cases in which cigarettes or tobacco sticks are contained or the packages or cases in which loose tobacco is contained are marked.
91-188; 94-50; 97-56
4.4Repealed: 97-56
91-188; 94-50; 97-56
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,
(c) is 3.8 centimetres in width,
(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,
(c) be at least 1.4 centimetres in height,
(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) 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
(c) coloured in process black, 100%.
2011-36; 2014-138
4.5(0.1)Repealed: 2014-138
4.5(1)Repealed: 2014-138
4.5(1.1)Repealed: 2011-36
4.5(1.2)Repealed: 2009-106
4.5(2)Repealed: 2011-36
4.5(3)Repealed: 2011-36
4.5(4)Repealed: 2011-36
4.5(5)Repealed: 2014-138
4.5(6)Repealed: 2014-138
91-188; 92-143; 94-50; 97-56; 2009-106; 2011-36; 2014-138
4.6Repealed: 97-56
91-188; 97-56
4.7Repealed: 97-56
91-188; 94-50; 97-56
4.8A retail vendor who sells packages of imported tobacco shall provide the Commissioner with such purchase and shipping documents and information as the Commissioner may require.
92-143; 2009-106
5(1)Every retail vendor shall act as an agent of the Minister and in that capacity
(a) shall collect the tax from the consumer, and
(b) where subsection (2) applies, shall remit the tax to the wholesale vendor.
5(2)Where a retail vendor buys tobacco from a wholesale vendor, the wholesale vendor shall act as an agent of the Minister and in that capacity shall collect the tax from the retail vendor except where the retail vendor becomes insolvent.
5(3)Notwithstanding subsection (2), the Minister may, during any period of time specified, require every retail vendor to remit the tax or any part of the tax directly to the Minister and to file a return with the Commissioner.
5(4)A retail vendor shall comply with any request of the Minister referred to in subsection (3) and remit this tax and file a return with the Commissioner.
5(5)A wholesale vendor who sells tobacco to a person other than a retail vendor shall act as an agent of the Minister and shall collect the tax from that person.
87-29
5.1(1)A retail vendor who sells tobacco shall keep
(a) copies of all invoices for all tobacco purchased by the retail vendor,
(b) records verifying the amounts of all tobacco imported or exported by the retail vendor, including the names and addresses of all persons from whom the tobacco was imported or to whom it was exported and the dates of the transactions, and
(c) Repealed: 2009-106
(d) Repealed: 2009-106
(e) inventory records supporting all tax remittance or refund claims resulting from changes in the tobacco tax rate.
5.1(2)Invoices and records required to be kept under subsection (1) shall be
(a) kept in accordance with the directions of the Minister, and
(b) made available for audit or inspection by all persons designated under the Revenue Administration Act for that purpose by the Minister to act on behalf of the Minister or on behalf of the Commissioner.
5.1(3)Repealed: 2014-139
5.1(4)Repealed: 2014-139
5.1(5)Repealed: 2014-139
97-56; 2003-42; 2009-106; 2014-139
6Repealed: 92-96
92-96
6.1(1)Where
(a) a person purchases tobacco from a wholesale vendor and pays the tax in respect of the tobacco, and
(b) the tobacco is shipped outside the Province,
a rebate of the tax paid in respect of the tobacco may be made to the person if the person makes an application for a rebate of the tax to the Minister in accordance with subsection (2).
6.1(2)An application for a rebate of the tax referred to in subsection (1) shall be
(a) made in writing and set forth such information as the Minister considers necessary,
(b) accompanied by
(i) invoices verifying the purchase of the tobacco and the payment of the tax,
(ii) documentary evidence satisfactory to the Minister that the tobacco shipped outside the Province was delivered in another jurisdiction, and
(iii) certification by the jurisdiction to which the tobacco was shipped from the Province for consumption confirming that the tax has been paid to that jurisdiction on the tobacco with respect to which the application for a rebate of the tax is made or that no tax is payable on the tobacco, and
(c) made within six months after the day on which the tax was paid.
87-29
6.11(1)A rebate of the tax paid in respect of tobacco sold or delivered to a retail vendor may be made to a wholesale vendor who makes an application for a rebate of the tax in accordance with subsection (2) if the following conditions apply:
(a) the wholesale vendor has remitted the tax to the Minister,
(b) the wholesale vendor is unable to collect the tax from the retail vendor because
(i) the retail vendor is bankrupt, or
(ii) the retail vendor has discontinued the business of selling tobacco,
(c) if credit was extended by the wholesale vendor to the retail vendor, the wholesale vendor exercised due diligence in extending the credit, and
(d) the wholesale vendor exercised due diligence in attempting to collect the tax.
6.11(2)An application for a rebate of the tax referred to in subsection (1) shall be
(a) made in writing to the Minister and shall include the information that the Minister considers necessary,
(b) accompanied by
(i) invoices verifying the sale of the tobacco,
(ii) documentary evidence satisfactory to the Minister indicating
(A) that the tax was remitted to the Minister,
(B) that the retail vendor is bankrupt or has discontinued the business of selling tobacco,
(C) if credit was extended by the wholesale vendor to the retail vendor, that the wholesale vendor exercised due diligence in extending the credit, and
(D) that the wholesale vendor exercised due diligence in attempting to collect the tax, and
(c) made within six months after the day on which the tax was remitted.
6.11(3)If a wholesale vendor receives payment of tax in respect of tobacco from a retail vendor after receiving a rebate of tax under this section, the wholesale vendor shall remit the tax or account to the Minister for the tax in the same manner provided under the Revenue Administration Act.
2013-77; 2017-24
6.2(1)Where
(a) a vendor has paid the tax in respect of tobacco in anticipation of collecting the tax from a consumer, and
(b) the tobacco in respect of which the tax has been paid is stolen, damaged or destroyed,
a rebate of the tax paid in respect of the tobacco may be made to the vendor if the vendor makes an application for a rebate of the tax to the Minister in accordance with subsection (2).
6.2(2)An application for a rebate of the tax referred to in subsection (1) shall be
(a) made in writing and set forth such information as the Minister considers necessary,
(b) accompanied by
(i) invoices verifying the purchase of the tobacco and the payment of the tax, and
(ii) documentary evidence satisfactory to the Minister of
(A) the date of the theft, damage or destruction of the tobacco,
(B) the amount of the tobacco stolen, damaged or destroyed,
(C) the proof of loss, and
(D) where tobacco is damaged or destroyed, the nature and extent of the damage or destruction, and
(c) made within six months after the day on which the substantiated loss occurred.
87-29; 2014-139
6.3A person who is not a wholesale vendor duly licensed under the Act or a retail vendor duly licensed under the Act may have in his or her possession more than one thousand cigarettes or more than one thousand grams of tobacco at any one time if the person is a peace officer or an authorized person as defined in subsection 2.2(0.1) of the Act and is
(a) engaged in the investigation of an offence under, or the enforcement of, an Act of the Legislature or a regulation made under an Act of the Legislature, or
(b) engaged in carrying out any duties under an Act of the Legislature or a regulation made under an Act of the Legislature.
2017-24
6.4A person may have in his or her possession unmarked tobacco if the person is a peace officer or an authorized person as defined in subsection 2.2(0.1) of the Act and is
(a) engaged in the investigation of an offence under, or the enforcement of, an Act of the Legislature or a regulation made under an Act of the Legislature, or
(b) engaged in carrying out any duties under an Act of the Legislature or a regulation made under an Act of the Legislature.
2017-24
7Repealed: 91-131
91-131
8(1)Subject to subsection (2), for the purposes of section 3 of the Act, the normal retail price of cigars shall be the suggested retail price of the manufacturer.
8(2)If there is no suggested retail price of the manufacturer, the normal retail price of cigars shall be calculated as follows:
A × 123%
2where
2Ais the wholesale price of the cigars, excluding any volume or trade discounts.
89-136; 91-131; 2014-139
89-136; 91-131; 2014-139
9Repealed: 91-131
85-51; 85-113; 85-201; 86-48; 86-148; 86-193; 87-80; 88-53; 88-144; 88-225; 88-259; 89-34; 89-86; 89-131; 89-188; 90-29; 90-124; 90-162; 91-52; 91-131
10Repealed: 92-96
92-96
11Regulation 163, Statutory Orders and Regulations, 1963, under the Tobacco Tax Act is repealed.
12This Regulation comes into force on October 1, 1984.
FORM 1
Repealed: 2009-106
2009-106
N.B. This Regulation is consolidated to August 1, 2017.