Vol. 146, No. 4 — February 15, 2012
SOR/2012-10 February 2, 2012
EXCISE ACT, 2001
Regulations Amending the Stamping and Marking of Tobacco Products Regulations (Miscellaneous Program)
P.C. 2012-30 February 2, 2012
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraphs 304(1)(f) and (o) of the Excise Act, 2001 (see footnote a), hereby makes the annexed Regulations Amending the Stamping and Marking of Tobacco Products Regulations (Miscellaneous Program).
REGULATIONS AMENDING THE STAMPING AND MARKING OF TOBACCO PRODUCTS REGULATIONS (MISCELLANEOUS PROGRAM)
1. Subsection 3.2(1) of the French version of the Stamping and Marking of Tobacco Products Regulations (see footnote 1) is replaced by the following:
3.2 (1) Dans le cas d’un emballage de tabac fabriqué destiné à être exporté et à être livré à une boutique hors taxes à l’étranger ou à titre de provisions de bord à l’étranger, les termes « vente interdite au Canada » et « not for sale in Canada », en plus des mentions visées aux articles 3 et 3.1, constituent pour l’application des alinéas 34b) et 35(1)a) de la Loi, des mentions réglementaires.
COMING INTO FORCE
2. These Regulations come into force on the day on which they are published in the Canada Gazette, Part Ⅱ.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Regulations.)
Issue and objectives
The Standing Joint Committee for the Scrutiny of Regulations (SJCSR) has identified an inconsistency between the text of the English and French versions of the Stamping and Marking of Tobacco Products Regulations (the Regulations). The objective of this regulatory amendment is to update the French text of subsection 3.2(1) of the Regulations so that it is consistent with the English version.
Description and rationale
The English version of subsection 3.2(1) of the Regulations requires the words “not for sale in Canada” and “vente interdite au Canada” to be printed on every package of manufactured tobacco that “is to be exported” and is intended for delivery to a foreign duty free shop or as foreign ships’ stores. However, the French version currently states that these phrases are to be printed on every package of manufactured tobacco that “is exported” (“qui est exporté”) and is intended for delivery to a foreign duty-free shop or as foreign ships’ stores. This amendment aligns the French and English versions of subsection 3.2(1) of the Regulations by replacing the words “qui est exporté et destiné à être livré” with “destiné à être exporté et à être livré.”
Given that the amendment improves consistency of the regulatory texts with no negative impacts on interested parties, no formal stakeholder consultations were held.
Implementation, enforcement and service standards
This amendment does not alter the manner in which the Regulations are implemented or enforced. Therefore, no changes to the implementation plan, compliance strategy or service standards are required.
Mr. Phil McLester
Excise Duties and Taxes Division
320 Queen Street
Place de Ville, Tower A, 20th Floor
S.C. 2002, c. 22