Tobacco Tax Act, R.S.O. 1990, c. T.10

• Jurisdiction: Ontario

Tobacco Tax Act

R.S.O. 1990, CHAPTER T.10

Consolidation Period: From May 18, 2023 to the e-Laws currency date.

Last amendment: 2023, c. 8, Sched. 10.

CONTENTS

Definitions

1 (1) In this Act,

“acquire” means, in respect of tobacco products, to obtain tobacco products by any means, including through manufacturing; (“acquérir”)

“cigarette filter components” means any things that can be used to make cigarette filters and that are prescribed under clause 41 (2) (0.a); (“composants de filtre de cigarette”)

“consumer” means any person who,

(a) in Ontario, purchases or receives delivery of a tobacco product, or

(b) in the case of a person ordinarily resident in Ontario or carrying on business in Ontario, brings into Ontario a tobacco product acquired outside Ontario,

for their own use or consumption or for the use or consumption by others at their expense, or on behalf of, or as the agent for, a principal who desires to acquire it for use or consumption by themself or other persons at their expense; (“consommateur”)

“council of the band” has the same meaning as in subsection 2 (1) of the Indian Act (Canada); (“conseil de la bande”)

“customs officer” means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in Ontario; (“agent des douanes”)

“dealer” means, in relation to tobacco products, any person who in Ontario sells tobacco products or offers or keeps tobacco products for sale, either at wholesale or at retail; (“marchand”)

“designated warehouse” means a location designated by the Minister for the purpose of storing unmarked cigarettes or unmarked fine cut tobacco; (“entrepôt désigné”)

“Indian” has the same meaning as in subsection 2 (1) of the Indian Act (Canada); (“Indien”)

“indicium” means a prescribed word or mark or both, and “indicia” means more than one indicium; (“timbre”)

“interjurisdictional transporter” means the operator of a motor vehicle, the operator or shipping agent of record of a vessel, the operator of railway equipment on rails or the operator of an aircraft who engages in the transportation of raw leaf tobacco or tobacco in bulk and who operates for such purposes,

(a) one or more motor vehicles inside and outside Ontario to which number plates are attached as required by the Highway Traffic Act,

(b) one or more vessels under the Canada Shipping Act, 2001,

(c) railway equipment on rails in connection with and as part of a public transportation system inside and outside Ontario, or

(d) aircraft, the operator of which is approved as a carrier of goods or passengers under the Aeronautics Act (Canada), or regulations made under that Act, or the Canada Transportation Act or regulations made under that Act; (“transporteur interterritorial”)

“justice” means a justice under the Provincial Offences Act; (“juge”)

“manufacturer” means a person who manufactures, fabricates or produces tobacco products for distribution, sale or storage in Ontario; (“fabricant”)

“marked cigarettes” means packages of cigarettes, cartons and cases that are marked or stamped with an indicium as required under the regulations; (“cigarettes marquées”)

“marked fine cut tobacco” means fine cut tobacco in a package that is marked or stamped with an indicium as required under the regulations; (“tabac haché fin marqué”)

“marked tobacco product” means marked cigarettes or marked fine cut tobacco; (“produit du tabac marqué”)

“mark-point” means a location designated by the Minister for the purposes of marking or stamping cigarettes or fine cut tobacco; (“station de marquage”)

“Minister” means the Minister of Finance; (“ministre”)

“motor vehicle” means a machine operated, propelled or driven otherwise than by muscular power; (“véhicule automobile”)

“operator” means, when used with reference to a motor vehicle other than a motor vehicle designed for use as a vessel, an aircraft or railway equipment operated on rails,

(a) the registered owner, provided the motor vehicle is not leased to another person or, if leased, that the period of the lease is less than thirty-one consecutive days, or

(b) the lessee, if the motor vehicle is leased for more than thirty consecutive days; (“utilisateur”)

“package” includes a box, tin or other container in which a tobacco product is sold at retail; (“paquet”)

“police officer” means police officer as defined in subsection 2 (1) of the Police Services Act; (“agent de police”)

Note: On a day to be named by proclamation of the Lieutenant Governor, the definition of “police officer” in subsection 1 (1) of the Act is amended by striking out “subsection 2 (1) of the Police Services Act” at the end and substituting “subsection 2 (1) of the Community Safety and Policing Act, 2019”. (See: 2019, c. 1, Sched. 4, s. 59)

“prescribed” means prescribed by the regulations; (“prescrit”)

“raw leaf tobacco” means unmanufactured tobacco or the leaves and stems of the tobacco plant, but does not include seedlings; (“tabac en feuilles”)

“registered importer” means an importer to whom a registration certificate has been issued under this Act; (“importateur inscrit”)

“registered wholesaler” means a wholesaler to whom a wholesaler’s permit has been issued under this Act; (“grossiste inscrit”)

“regulations” means the regulations made under this Act; (“règlements”)

“reserve” means a reserve as defined in subsection 2 (1) of the Indian Act (Canada) or an Indian settlement located on Crown land, the Indian inhabitants of which are treated by Indigenous and Northern Affairs Canada in the same manner as Indians residing on a reserve; (“réserve”)

“retail dealer” means any person who sells tobacco products to a consumer; (“détaillant”)

“retail sale” means a sale to a consumer; (“vente au détail”)

“tax” includes penalties and interest; (“taxe”)

“tobacco” means raw leaf tobacco and tobacco products; (“tabac”)

“tobacco in bulk” means 10,000 or more cigarettes, 200 or more cigars, or ten kilograms or more of any tobacco product, other than cigarettes or cigars; (“tabac en vrac”)

“tobacco product” means tobacco in any form in which it is used or consumed, and includes snuff; (“produit du tabac”)

“unmarked cigarettes” means cigarettes that are not marked cigarettes; (“cigarettes non marquées”)

“unmarked fine cut tobacco” means fine cut tobacco that is not marked fine cut tobacco; (“tabac haché fin non marqué”)

“unmarked tobacco product” means unmarked cigarettes and unmarked fine cut tobacco; (“produit du tabac non marqué”)

“wholesaler” means a person who sells in Ontario tobacco products for the purpose of resale, and includes a person who operates or maintains one or more cigarette vending machines in, at or upon premises owned or occupied by another person. (“grossiste”) R.S.O. 1990, c. T.10, s. 1; 1991, c. 48, s. 1; 1992, c. 28, s. 1 (1); 1994, c. 18, s. 8 (1, 2); 1998, c. 34, s. 105; 2000, c. 42, s. 97; 2001, c. 23, s. 219; 2004, c. 7, s. 19; 2004, c. 31, Sched. 36, s. 1; 2011, c. 15, s. 1; 2017, c. 34, Sched. 42, s. 1; 2018, c. 8, Sched. 35, s. 1; 2023, c. 8, Sched. 10, s. 1.

Producing raw leaf tobacco

(2) For the purposes of this Act, a person produces raw leaf tobacco if the person plants or grows tobacco plants or harvests or cures the tobacco. 2011, c. 15, s. 1 (25); 2017, c. 8, Sched. 32, s. 1; 2019, c. 7, Sched. 59, s. 1.

Processing raw leaf tobacco

(3) For the purposes of this Act, a person processes raw leaf tobacco if the person strips, stems, threshes, redries, blends or packages it; however, processing does not include the manufacture, fabrication or production of tobacco products. 2011, c. 15, s. 1 (25).

Exporter of tobacco in bulk

(4) For the purposes of this Act and with reference to a particular date, a person is considered to be an exporter if the person takes tobacco in bulk out of Ontario during the 12 consecutive months before that date, or causes it to be taken out of Ontario during that period, and may be accountable for the tax on that tobacco to the jurisdiction receiving it. 2011, c. 15, s. 1 (26).

Importer of tobacco in bulk

(5) For the purposes of this Act and with reference to a particular date, a person is considered to be an importer if the person brings tobacco in bulk into Ontario during the 12 consecutive months before that date or causes it to be brought into Ontario during that period. 2011, c. 15, s. 1 (26).

Deemed interjurisdictional transporter, tobacco in bulk

(6) If an interjurisdictional transporter transports tobacco in bulk and if the consignee or consignor of the tobacco does not hold a permit to mark cigarettes or a permit to mark fine cut tobacco, the consignee or consignor is deemed to be an interjurisdictional transporter for the purposes of this Act. 2011, c. 15, s. 1 (27, 28).

Same, raw leaf tobacco

(7) If an interjurisdictional transporter transports raw leaf tobacco and if the consignee or consignor of the tobacco does not hold a registration certificate as a raw leaf tobacco importer or exporter, the consignee or consignor is deemed to be an interjurisdictional transporter for the purposes of this Act. 2011, c. 15, s. 1 (29).

Section Amendments with date in force (d/m/y)

1991, c. 48, s. 1 - 19/12/1991; 1992, c. 28, s. 1 (1) - 01/02/1993; 1994, c. 18, s. 8 (1, 2) - 23/06/1994; 1998, c. 34, s. 105 - 18/12/1998

2000, c. 42, s. 97 - 21/12/2000

2001, c. 23, s. 219 - 01/07/2004

2004, c. 7, s. 19 - 17/06/2004; 2004, c. 31, Sched. 36, s. 1 - 16/12/2004

2011, c. 15, s. 1 (1-4, 6-8, 12, 13, 15, 16, 19, 21, 22, 24, 26) - 01/06/2011; 2011, c. 15, s. 1 (5, 10, 11, 17, 18, 23, 28) - 01/04/2013; 2011, c. 15, s. 1 (9, 14, 20, 25, 27, 29) - 01/10/2012

2017, c. 8, Sched. 32, s. 1 - 17/05/2017; 2017, c. 34, Sched. 42, s. 1 (1) - 01/01/2018; 2017, c. 34, Sched. 42, s. 1 (2) - 14/12/2017

2018, c. 3, Sched. 5, s. 61 - no effect - see 2019, c. 1, Sched. 3, s. 5 - 26/03/2019; 2018, c. 8, Sched. 35, s. 1 - 08/05/2018

2019, c. 1, Sched. 4, s. 59 - not in force; 2019, c....