Index of Canadian Tobacco Control Legislation
An in-depth subject index of 120 pieces of federal, provincial and territorial legislation completed in July 2009.
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A
see also elder homes
Act Respecting Health Services and Social Services for Cree Native Persons, Quebec QC TA 2
band tax administration agreement, minister and band council MB TAMTA 95.1-2
Beausoleil
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Couchiching Band
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Cree Native persons
smoking bans at health and social services institutions for QC TA 2-1
cultural or spiritual practices
Independent Health Facilities Act defines premises for ON Reg 48/06 24
smoking restrictions do not apply to public places where tobacco is used for NT TCA 8-2
smoking restrictions do not apply to tobacco use on school property for ceremonial use, traditional cultural activity BC TCA 2.2
tobacco restrictions do not affect rights of Aboriginal people respecting traditional Aboriginal spiritual or cultural practices or ceremonies NB SFPA 2(2) NS SFPA 3(2)
tobacco restrictions do not affect rights of Aboriginal people, including youth, respecting AB PYTUR 4
tobacco restrictions do not affect rights of, for traditional Aboriginal cultural or spiritual practices or ceremonies YK SFPA 2-2
tobacco restrictions do not prevent persons from using tobacco for spiritual or cultural practices or ceremonies MB NSHPA 5.1
tobacco restrictions do not prevent the rights of, for spiritual or cultural practices or ceremonies AB TRA 2
tobacco restrictions do not prevent use of tobacco for traditional Aboriginal spiritual or cultural practices or ceremonies SK TCA 11(3)
traditional Aboriginal cultural or spiritual purposes in homes as defined in the Homes for the Ages and Rest Homes Act ON SFOA 13
youth access restrictions do not prevent giving tobacco to a young person if the gift is for use in traditional Aboriginal spiritual or cultural practices or ceremonies SK TCA 4
youth access restrictions do not prevent giving tobacco to a young person solely for use in NT TCA 3-6
youth access restrictions do not prevent giving tobacco to a young person solely for use in traditional Aboriginal spiritual or cultural practices or ceremonies PE TSAA 4(6)
youth access restrictions do not prevent the gift of tobacco to an Aboriginal youth if the gift is made for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
Delaware Nation Council, Moravian of The Thames
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
duty free sales AB TTR 13-2.1
tax refunds, refund limits MB Reserves 2
identification cards
ministerial identification cards for Indians over 16 years AB TTR 13.2
Metis settlements and Indian reserves
inurements of penalties collected on AB TTA 45
Mississaugas of the New Credit
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Ojibways of Batchewana
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Ojibways of Hiawatha
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
regulation intended to govern supply of tobacco to adult members of band, and to prevent resale to non-Indians ON Reg 649/93 2
reservations within Manitoba exempt from Non-Smokers Health Protection Act MB NSHPA 9.4
retail outlets on reservations
calculation of quantity of unmarked cigarettes allocated to a reserve ON Reg 649/93 3
council of the band may allocate a quantity of unmarked cigarettes among reserve retailers ON Reg 649/93 4
permits may be issued to vendors of unmarked tobacco on reserves NS RAR 76-13
regulation intended to govern supply of tobacco to adult members of band, and to prevent resale of to non-Indians ON Reg 649/93 2
retail vendors on reserves defined as designated retail vendors NS RAR 76-1d
tobacco tax exemptions for Indians who purchased tobacco products on a reserve, as defined under the Indian Act ON TTA 1034 23
smoking bans at facilities offering health and social services, including those for Cree Native persons, except if the premises are located in a dwelling QC TA 2
Wahnapitae
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Walpole Island
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
youth access
cultural or spiritual practices
restrictions do not prohibit minors from possessing, smoking or otherwise consuming tobacco or holding lighted tobacco for cultural or spiritual purposes AB PYTUR 4
absolute ethyl alcohol
defined Federal EA 2-1absoluteethylalcohol
Access to Information and Protection of Privacy Act, Canada
information protection and release NT TTA 4
accessible taxicab
defined MB Taxicabs 1accesible_taxicab
accessoire (accessory)
see tobacco product accessories
accessories
see tobacco product accessories
Accord de libre-échange Canada - Chili
see Canada-Chile Free Trade Agreement (CCFTA)
Accord de libre-échange Canada - Costa Rica
see Canada-Costa Rica Free Trade Agreement (CCRFTA)
Accord de libre-échange Canada - États-Unis
see Canada-United States Free Trade Agreement
Accord de libre-échange Canada - Israel
see Canada-Israel Free Trade Agreement (CIFTA)
Accord sur l'Organisation mondiale du commerce
see World Trade Organization Agreement (Accord sur l'Organisation mondiale du commerce)
accredited representative (représentant accrédité)
defined Federal EA 2-1accredited_rep Federal TRR 1
acheteur transfrontalier
see cross-border buyer (acheteur transfrontalier)
acquire (acquérir)
defined ON TTA 1
act
defined BC TCR 1 MB TTR 1-1act NB GR-TTA 2act PE Reg EC147-08 1a SK TTA 18 SK TTR 2
Act Respecting Health Services and Social Services for Cree Native Persons, Quebec QC TA 2
Act Respecting Health Services and Social Services, Quebec QC TA 2
see also hospitals
defined NL SFEA 2
adjustment date
defined ON TTA 1034 25
administered act
defined NB GR-TTA 3.2-1
administrative penalty
defined BC TCA 1
administrator
defined BC TCA 1
duties of BC TCA 5
Admission and Amusement Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
smoking bans QC TA 2-3
adverse effects NS TAA 2
ban on deceptive advertising BC TCA 2
ban on false, misleading or deceptive promotion of tobacco Federal TA 20
ban on trade, sale, distribution, provision, advertising, promotion of tobacco that deceives consumers or purchasers, or interferes with public health deterrence programs BC TCA 2
cigarette vending machines to carry signs BC TCR 5
on tobacco packaging QC TA 28
purpose of act is to promote the health of young persons by restricting access to tobacco products, inducements to use tobacco AB PYTUA Preamble
purpose of act is to protect citizens' health, enhance awareness of health hazards of tobacco use, to protect the health of young persons by restricting access to tobacco products, inducements to use tobacco NB TSA 2
purpose of act is to protect youth and others from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
purpose of act to protect health of Canadians; protection of young persons and others from access to tobacco, inducements and dependence; to enhance awareness of health hazards of tobacco Federal TA 4
regulations may require tobacco packaging to state QC TA 28
retail signs Federal TA 9 NB TSA 3 NS TAA 9(1) NS TAR 3 PE TSAAR 1 QC TA 20.4 SK TCA 7
tobacco manufacturers Federal TA 16
warning labels Federal TA 15
advertise
defined AB TRA 1a
advertise or promote the use of tobacco
defined BC TCR 4.31
advertising expenditure
in apportioning corporate liability BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
tobacco manufacturers to report QC TA 30
advertising restrictions
appealing to young persons Federal TA 27
ban on trade, sale, distribution, provision, advertising, promotion of tobacco that deceives consumers or purchasers, or interferes with public health deterrence programs BC TCA 2
brand image NS TAA 9(2)
deceptive
deceptive or misleading advertising BC TCA 2
false, misleading advertising QC TA 24
false, misleading or deceptive Federal TA 19
displaying trademark, brand name, abbreviations, graphics, signs, video, clothing, or tangible objects BC TCR 4.31
in magazines, appealing to young persons Federal TA 22(3)
lifestyle advertising or appealing to young persons Federal TA 27
magazines SK TCR 3
newspaper and magazine advertising must include health warnings QC RTCA 4 QC Warning 1
newspapers and magazines QC RTCA 4
no displays, signs that advertise or promote use of tobacco BC TCA 2.4
outdoors MB NSHPA 7.3
outdoors, inside a structure or vehicle where visible from outside MB NSHPA 7.3
penalties BC TCR Schedule2 PE TR schedules SK SOPR 5
publications to be visible only from inside retail outlets QC RTCA 4
publishing, broadcasting; foreign media exceptions Federal TA 31
retail display bans ON SFOA 3.1 YK SFPA 9
retail outlets MB NSHPA 7.3 NU TCA 8 ON Reg 48/06 7 ON SFOA 3.1
brand image permitted, signs showing availability and prices Federal TA 30
permitted where tobacco sale is the major activity MB Offence Notices Reg A7.2
visible from outside AB TRA 7.2 MB NSHPA 7.3 NB Amend TSA 6.5-1 NT TCA 5
where visible to minors; visible from outside BC TCR 4.31
where youth have access NT TCA 5 SK TCA 6
showing product, package, brand element; information advertising or brand-preference only; only where minors are not permitted Federal TA 22
testimonials, endorsements, references to real or fictional persons, characters or animals Federal TA 21
tobacco packaging may not contain advertising directed at minors, false information, lifestyle advertising, testimonials or endorsements, slogans, references to real or fictional persons, characters or animals QC TA 28
tobacconist shops MB NSHPR(A) Schedule B
youth access
where children are permitted, outdoors, or inside a structure or vehicle where visible from outside MB NSHPA 7.3
where young persons have access SK TCA 6
affiliated
defined MB Taxicabs 1affiliated
age discrimination
tobacco restrictions for young people do not infringe right to equal treatment ON HRC 20-4
agency (agence)
defined Federal CA 2-1agency Federal EA 2-1agency
agent
see officer
agent des douanes
see customs officers
see officer
agent for collection of the Canada Post Corporation (agent de perception de la Société canadienne des postes)
defined MB TTA 1agentforcollection
agent for enforcement (agent d'exécution)
defined MB TTA 1agentforenforcement
airplane seizures
see seized goods
airplanes
designated smoking areas Federal NSHA 5
international flights between Canada and Japan Federal NSHR 13.2
inspection and detention PE TTA 23-3
monthly quota for aircraft
defined Federal NSHR 13.1
private aircraft
designated smoking areas Federal NSHR 13
seat allocation for aircraft defined Federal NSHR 13.1
smoking sections Federal NSHA 5 Federal NSHR 13
airports
exempt from smoking restrictions in act NB SFPA 2(3)
in Manitoba exempt from Non-Smokers Health Protection Act MB NSHPA 9.4
smoking restrictions Federal NSHR 14
smoking sections Federal NSHR 14
Akwesasne Mohawk Territory
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
Alberta Cancer Prevention Legacy Fund AB CPLA 3
see also alcoholic beverages
see also seized goods
defined Federal EA 2-1alcohol
defined Federal EA 2-1alcohol-lic
alcohol registrant
defined Federal EA 2-1alcoholregistrant
"denature" defined Federal EA 2-1denature
abandoned or forfeited spirits, alcohol, or wine may be sold to wine licensee only Federal CA 142.1
diversion of alcohol
penalties Federal EA 239
diversion of non-duty-paid alcohol
penalties Federal EA 237-1
exported alcohol
duty refunds Federal EA 180
licensing for wine, spirits, alcohol Federal EA 14-2
non duty paid
record-keeping Federal EA 206-1
penalties
for unlawful production Federal EA 214
alcool spécialement dénaturé
see specially denatured alcohol
ALÉCC
see Canada-Chile Free Trade Agreement (CCFTA)
ALÉCCR
see Canada-Costa Rica Free Trade Agreement (CCRFTA)
ALÉCI
see Canada-Israel Free Trade Agreement (CIFTA)
ALÉNA
see NAFTA
ambulances
smoking bans NL SFEA 4
ammunition
defined as "designated goods" Federal CA 109.2
amount equivalent to tax (montant équivalent à la taxe)
defined MB TTR 1-1amountequiv
amusement facilities
tobacco sales bans SK TCA 8
analyst
defined Federal EA 2-1analyst
analyst (analyste)
defined Federal TA 2
angler (pêcheur à la ligne)
defined MB Offence Notices Reg 1angler
apartment buildings, common areas of
smoking restriction exemptions SK TCA 11(3)
see also multi-dwelling units
enclosed shelters set aside for smoking NU TCA 14
smoking bans ON SFOA 9
smoking restrictions BC TCR 4.21
appareil distributeur automatique
see cigarette vending machines
applicable tax act (loi fiscale applicable)
defined MB TAMTA 53.1
applicant
defined ON TTA 1033 3-1a
approved formulation
defined Federal EA 2-1approvedformulation
arenas
smoking bans NL SFEA 4
arm's length
defined AB TTA 1-1a MB TAMTA 44-3
definition of related persons and QC Application 1b
arm's length sale
defined Federal EA 184-3
art galleries
smoking area bans PE SFPA 9
smoking bans NS SFPA 5 YK SFPA 4-1f
smoking sections
bans PE SFPA 9
ASHRAE Standard 62-2001
defined NS SFPR 2
smoking areas NT ETS Worksite 083 4
ashtrays ON SFOA 9(3) ON SFOA 9(6) SK TCA 11.1
banned where smoking not permitted NT TCA 9 YK SFPA 7
defined NS SFPR 2
non-smoking areas NB SFPA 9
penalties NT TCA 28(3)
penalties for failing to provide MB Offence Notices Reg A6.1-2
public places NU TCA 14(4)
restrictions do not apply to vehicles SK TCA 11.1(2)
smoking bans and MB NSHPA 6.2 SK TCA 14
workplace designated smoking areas Federal NSHR 5
workplaces NS SFPA 9
assess
defined AB TTA 1-1b
assessment
defined Federal EA 2-1assessment
assessment (cotisation)
defined MB TAMTA 1-1assessment
athletic or recreation buildings
tobacco sales bans BC TCA 2.1
authorization
defined SK TTA 2a
average prime rate
defined ON TTA 1034 25
avoidance transaction (opération d'évitement)
defined MB TAMTA 51
B
bad debt (créance irrécouvrable)
defined MB TAMTA 53.1
band (bande)
defined MB Reserves 1-1bandcouncilIndian MB TAMTA 95.1
band assessment collection agreement (accord de perception fiscale)
defined MB Reserves 1-1bandassessment
band law (texte législatif de bande)
defined MB TAMTA 95.1
Bankruptcy and Insolvency Act (Canada)
corporate and directors' tobacco tax liabilities under AB TTA 20
director liability for taxes MB TAMTA 43-4
tobacco taxes held in trust ON TTA 24.1-4
unpaid tobacco taxes have priority NT TTA 12-2 NU TTA 12-2
bankruptcy debt
defined ON TTA 1033 3-1b
as enclosed public space or indoor workplace NB SFPR 3 ON Reg 48/06 13
cocktail lounges
designated smoking areas BC OHSR 4.83
defined NU TCA 1
as enclosed public places NB SFPR 3
excluded from definition of public buildings AB PSSPBA 1
designated smoking areas BC OHSR 4.83
smoking bans NL SFEA 4 NS SFPA 6 QC TA 2-8.2 YK SFPA 4-1t
smoking restrictions NU TCA 14(5)
smoking sections BC OHSR 4.83
cocktail lounges BC OHSR 4.83
tobacco sales bans QC TA 17
Beausoleil
annual tobacco allocation to reserve retailers ON Reg 649/93 schedule 1
see also hotels
defined as hotels AB TRA 1b
smoking bans YK SFPA 4-1r
defined Federal CA 2-1.1beer Federal EA 2-1beer
beverage rooms
defined NS SFPR 2
bière
see beer
billiards rooms
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1i
bingo halls
smoking bans QC TA 2-8.3
designated smoking areas BC OHSR 4.83
smoking area bans PE SFPA 9
smoking bans NL SFEA 4 NS SFPA 6 YK SFPA 4-1u
smoking sections BC OHSR 4.83
black stock
defined AB TTA 1-1c Federal EA 2-1blackstock
board
defined BC TCA 2.2 ON Levies 1board
board number
defined MB Taxicabs 1board_number
boards of health
to superintend, provide or ensure provision of programs of prevention and elimination of health hazards, including tobacco use prevention programs ON HPPA 5
boats
see ferries
see ships
defined Federal CA 2-1bondedwarehouse
bottle-your-own premises
defined Federal EA 2-1bottleyourown
boutique hors taxes
defined Federal EA 2-1dutyfreeshoplic
duty free shop licensees
duty refunds on destroyed imported manufactured tobacco Federal EA 181.1
smoking area bans PE SFPA 9
smoking bans NL SFEA 4
smoking sections BC OHSR 4.83
bans PE SFPA 9
tobacco sales bans PE TSAA 4.1
brand
see brand image
brand element (élément de marque)
see brand image
see trademarks
see also trademarks
advertising restrictions Federal TA 22 NS TAA 9(2)
advertising restrictions in retail outlets Federal TA 30
ban on industry sponsorship of sports, cultural, social or health facilities QC TA 23
brand (marque)
defined Federal TPIR 1 Federal TRR 1
brand element (élément de marque)
defined Federal TA 2
penalties for violations QC TA 52
brand loyalty
advertising restrictions Federal TA 22
brand of cigarette
defined QC Application 1a
brand preference advertising (publicité préférentielle) defined Federal TA 22(4)
building codes BC LGA 692
building or structure
defined BC TCR 4.1
bulk
defined Federal EA 2-1bulk
bulk fuel (curburant en vrac)
defined MB TAMTA 1-1bulkfuel
Bulk Sales Act
tobacco sales under ON TTA 14
bureau de douane
see customs office
defined as enclosed public space NB SFPA 1
defined as public place AB TRA 1f
outdoor bus shelters
defined as public places NT TCA 1publicplace
smoking bans QC TA 2.1-1
bus stations
designated smoking areas Federal NSHR 15
smoking area bans PE SFPA 9
smoking section bans PE SFPA 9
business entity (entreprise)
defined MB TAR 11-1busentity
buyer (acheteur)
defined MB TAMTA 45
bylaws AB MGA 7 MB NSHPA 6 MB NSHPR 10 NL SFEA 12 NS SFPA 16 NS TAR 2 NU Cities 54.6-3 NU Cities 54.6-15 NU Cities 102 NU Hamlets 102 NU TCA 15 NU TCA 25 ON MunAct 115-4 ON SFOA 12 ON Toronto 98-5 PE SFPA 3 SK TCA 15
in conflict between act and smoking bylaws, more restrictive provision prevails NT TCA 10
powers to regulate, restrict or prohibit smoking unaffected by act; more restrictive provisions prevail YK SFPA 15
Tobacco Reduction Act does not affect smoking bylaws; more restrictive provision prevails AB TRA 10
C
cabooses
smoking sections Federal NSHR 4
cafeterias
see also restaurants
employee cafeteria defined AB PSSPBA 1
in definition of workplace NL SFEA 2
caisse
see case (caisse)
calendar week
defined AB TTR 1
campus
defined BC TCR 4.1
Canada Border Services Agency Federal CA 2-1agency
Canada Post Corporation
as collection agent NB TTA 4.1 ON TTA 13.1.1
to administer and enforce tobacco tax payable by returning residents and cross-border buyers ON TTA 13.3
Canada Revenue Agency
Minister of National Revenue power to delegate to Federal CA 2-6
Minister of Public Safety and Emergency Preparedness power to delegate to Federal CA 2-5
Canada-Chile Free Trade Agreement (CCFTA)
defined Federal CA 2-1CCFTA Federal CT 2-1can-chile
Canada-Costa Rica Free Trade Agreement (CCRFTA)
defined Federal CA 2-1CCRFTA Federal CT 2-1can-costa
Canada-Israel Free Trade Agreement (CIFTA)
defined Federal CA 2-1CIFTA Federal CT 2-1can-israel
Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation (Nova Scotia) Act
and definition of "offshore area" NS RA 32b
Canada-United States Free Trade Agreement
defined Federal CT 2-1can-us
Canadian manufactured tobacco
defined Federal EA 50-1cdnmfrtob
penalties and maximum quantities for removal for export from excise warehouse by tobacco licensee Federal EA 240
removal from excise warehouse Federal EA 50-4
candy cigarettes
resembling tobacco NS TAA 8 NU TCA 4
carrier
defined PE TTA 1a QC TTA 2carrier
carrier licence (licence de transporteur)
defined MB TAMTA 1-1carrierlic
carriers
register of handling and delivery of stored raw or packaged tobacco QC TTA 7.10
defined AB TTR 1-1a1 Federal TPIR 1 MB TTR 1-1carton NB GR-TTA 2carton NS RAR 76-1a ON TTA 1034 1 PE Reg EC147-08 1b
carton equivalent (équivalent d'une cartouche)
defined MB Reserves 4-1cartonequiv
carton of cigarettes
defined NL TTMR 2-2a
cartouche
defined AB TTR 1-1b MB TTR 16 NB GR-TTA 2case NL TTMR 2-2b NS RAR 76-1b ON TTA 1034 1-1case PE Reg EC147-08 1c QC TTA 17.10case
casino complex defined NS SFPR 2
designated smoking areas BC OHSR 4.83
outdoors
smoking banned within a prescribed distance from doorways, windows, air intake BC TCR 4.22
smoking banned within a prescribed distance from doorways, windows, air intake BC TCR 4.22
CCFTA
see Canada-Chile Free Trade Agreement (CCFTA)
CCRFTA
see Canada-Costa Rica Free Trade Agreement (CCRFTA)
celebrity endorsements
see promotions
certificate of good character
defined MB Taxicabs 1certificateofgood
certificate of origin (certificat d'origine)
defined Federal CA 2-1cert
charitable homes
as defined in Charitable Institutions Act to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
smoking bans ON Reg 48/06 12
charitable institutions
smoking ban exceptions ON SFOA 9(7)
tobacco sales bans ON SFOA 4
Charitable Institutions Act
and areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
chewing tobacco
defined as prescribed tobacco SK TTR 4
chief inspector
see inspection
child care centres
see day care centres
child care facility
see also day care centres
defined SK TCA 11
Child Welfare Act, Newfoundland and Labrador NL TCA 11
children
see youth
see youth access
Chile (Chili)
see also Canada-Chile Free Trade Agreement (CCFTA)
defined Federal CT 2-1chile
church halls
smoking bans NL SFEA 4
churches
see also places of worship
smoking bans NL SFEA 4
CIFTA
see Canada-Israel Free Trade Agreement (CIFTA)
cigar lounges
see cigar rooms (salon de cigares)
cigar rooms (salon de cigares)
see also retail outlets
inspectors may enter premises where tobacco product manufacturing, packaging, labelling, promotion, sale or testing occurs; where smoking or cigar room signs may be found; wherever signs may be found QC TA 33
proof of age required to enter QC TA 13.1
tobacco display bans, inspection of QC TA 34-9.1
cigar taxes AB TTA 3-1.1 Federal EA 58.2 MB TTA 2 NB TTA 3 NL TTA 9 NL TTA 10 NS RA 34 NT TTA 2 NU TTA 2 ON TTA 2 ON TTA 2.1 ON TTA 2-1.5 ON TTA 2-1.7 QC TTA 10 SK TTA 3 YK TTA 3
cigarette analysis
reporting requirements Federal TRR 14 Federal TRR 14(3)
standardization, test methods Federal TRR 9(2)
test methods Federal TRR 14(3)
tobacco constituents; sampling, standardization Federal TRR 12(4)
tobacco sampling, standardization Federal TRR 14(3)
toxicology Federal TRR 14.2
test methods Federal TRR 14.1
cigarette ignition propensity Federal CIPR
cigarette ingredients
reporting requirements Federal TRR 11
tobacco manufacturers required to report composition, ingredients and properties QC TA 30
ban on sales from open packages BC TCA 2-3
defined
emballage Federal TA 2
package NB TSA 1
type d'emballage (type of package) Federal TRR 1
type of package (type d'emballage) Federal TPIR 2
licence to mark ON TTA 9
marking or stamping ON TTA 8-2
marks or stamps required for retail sale ON TTA 8
minimum number of cigarettes Federal TA 10 NL TTA 6-2 NS TAA 7 ON SFOA 5(2) QC RTCA 6
reporting requirements Federal TRR 9
smoke constituents Federal TPIR 9
warning labels Federal TPIR 5 Federal TPIR 7 Federal TPIR 12 Federal TPIR 13
cigarette sales
marks or stamps required on packaging ON TTA 8
cigarette samples
tobacco may not be given free of charge, be reduced in price, or be offered as a gift in a contest for promotional reasons QC TA 21
cigarette smoke
toxicology Federal TRR 14.2
cigarette taxes AB TTA 3 Federal EA 58.2 MB TTA 2 NB TTA 3 NL TAA 7.1-5 NL TTA 9 NL TTA 10 NS RA 34 NT TTA 2 NU TTA 2 ON TTA 2 ON TTRates 5-05 1 QC TTA 8 SK TTA 3-2 YK TTA 3
rebates NL Border Zones 2
cigarette vending machines Federal TA 12 MB NSHPA 7.3(3) NS TAA 6 NU TCA 12 ON SFOA 7 ON SFOA 14(9) PE TSAA 5 SK TCA 9 SK TCR 4
see also seized goods
see also self-service displays
adverse effects signs to be affixed BC TCR 5
defined
tobacco vending machine NS TAA 3
vending machines PE TSAA 1
inspection NT TCA 13 NU TCA 16(9)
labelling MB TTA 4-3
licences to be displayed MB TTR 4-2
penalties PE TR schedules QC TA 46 SK SOPR 11
permits on NT TTR 3-4 NU TTR 3-4 YK TTR 4
retailer identification labels MB TTA 4-3
signs NB TSAR 5
signs on NL RRA 5-1
see also cigarette taxes
see also pricing
calculation of quantity of unmarked cigarettes allocated to a reserve ON Reg 649/93 3
category of Canadian manufactured tobacco Federal EA 50-2
defined AB TTR 1-1c AB TTR 1-1d Federal EA 2-1cigarette Federal RATRR 14.1 Federal TPIR 1 Federal TRR 1 Federal TRR 14.1 MB TAMTA 1-1cigarette MB TTA 1cigarette NL TTMR 2-2c NS RAR 76-1c ON TTA 1034 1-1cigarette PE Reg EC147-08 1d
duty payable Federal EA 42-1
duty refunds Federal EA 183-1
identical cigarettes (cigarettes identiques)
defined Federal TRR 14.1
reporting requirements Federal RATRR 14.7
limits on quantity consumers may purchase, hold NS RAR 78
penalties
violating standards for composition and characteristics QC TA 53
stamping and packaging specifications MB TTR 18
standards to be defined by regulation QC TA 29
storage of, at designated warehouses ON TTA 8-6
tobacco packaging QC Application 2
cigarettes marquées
see marked cigarettes (cigarettes marquées)
cigarettes non marquèes
see tobacco in bulk
cigars
see also cigar taxes
see also pricing
arm's length sale defined Federal EA 184-3
defined AB TTR 1-1c AB TTR 1-2 Federal EA 2-1cigar Federal TPIR 1 Federal TRR 1 ON TTA 1034 1-1cigar PE TTA 1b SK TTR 4
duty free, diversion of
penalties Federal EA 237-3
duty payable Federal EA 42-4
additional Federal EA 43
duty refunds Federal EA 184-1
exemptions for removal from excise warehouse by tobacco licensee Federal EA 50-7
imported, reworking or destruction Federal EA 41-2
in a customs bonded warehouse
transitional treatment Federal EA 319
penalties for sale of untaxed ON TTA 29.1-6
prescribed percentage rates ON TTA 1033 1
quantity limits on possession of unmarked ON TTA 29.1
removal from excise warehouse Federal EA 50-3
restrictions on storage of, in a special excise warehouse Federal EA 52
retail consumer taxes QC TTA 8
smoking of, or pipe tobacco in cigar rooms QC TA 8.1
special excise warehouse licences Federal EA 20-1
tobacco manufacturing exception Federal EA 25-3
unpackaged
tobacco sales restrictions Federal EA 33
unpackaged and unstamped tobacco, delivery of imported Federal EA 38-2
unstamped tobacco possession restrictions Federal EA 32-2
unstamped tobacco sales restrictions Federal EA 32-3
warning labels Federal TPIR 6
wholesale dealers as tax collectors ON TTA 4-1.3
cinemas
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1h
Cities, Towns and Villages Act, Nunavut NU TCA 25
classement tarifaire
classic limousine
defined MB Taxicabs 1classic
cocktail lounges
see bars
coffee shops
see restaurants
collection agent (agent de perception)
defined ON TTA 13.1.1
collection agreement in respect of mail (accord de perception relatif au courrier)
defined MB TTA 1collectionagreement
collection officer
defined QC TTA 2collectionofficer
collection period
defined AB TTR 1-1e
collection point (point de perception)
defined MB TTR 1-1collectionpoint
collector (collecteur)
defined MB TAMTA 1-1collector MB TAMTA 53.1 MB TTA 1collector MB TTR 1-1collector NL TTA 2a NS RA 2a NT TTA 1collector NU TTA 1collector ON TTA 1034 1-1collector SK TTA 47-1a YK TTR 2
definition amended MB TTRA 2
collector's agreement (accord avec le collecteur)
defined MB TTR 1-1collectorsagreement
definition amended MB TTRA 2
collector, deputy
defined NL TTA 2d
colleges and universities
campuses
tobacco sales bans AB TRA 7.3
smoking bans NL SFEA 4
tobacco sales bans PE TSAA 4.1
combustible diesel
see diesel fuel
commettant
Commissioner
acts under instructions of the Minister of Finance NB TTA 1
defined Federal EA 2-1commissioner NS RA 2b PE TTA 1c
Commissioner (Commissaire)
defined NB TTA 1commissioner
commodity board
defined ON Levies 1comm
community (communauté)
defined MB Reserves 4-1community
community based programs
boards of health to superintend, provide or ensure provision of health programs and services including elimination of health hazards; disease control; health promotion; family health services, including tobacco use prevention programs; epidemiological data collection ON HPPA 5
Community Care and Assisted Living Act, B.C., person in care or resident defined under
smoking ban exemptions BC TCR 4.23
community care facilities
smoking restrictions exemptions BC TCR 4.23
community centres
smoking bans NL SFEA 4
Companies' Creditors Arrangement Act (Canada)
director liability for taxes owing MB TAMTA 43-4
liens for tax recovery ON TTA 25.1-11
tobacco tax liabilities AB TTA 20
tobacco taxes held in trust ON TTA 24.1-4
see also multi-dwelling units
common areas of
smoking restriction exemptions SK TCA 11(3)
enclosed shelters set aside for smoking NU TCA 14
smoking bans ON SFOA 9
smoking restrictions BC TCR 4.21 NU TCA 14
conference centres
smoking bans NS SFPA 5 QC TA 2-5 YK SFPA 4-1l
confisquer
see forfeit
conseil de la bande
see council of the band (conseil de la bande)
Consolidated Revenue Fund, Newfoundland and Labrador
tobacco taxes form part of NL TTA 76
constituent (constituant)
defined Federal TRR 1
constituent toxique (toxic constituent)
defined Federal TPIR 2
consular employee
defined QC Fiscal 1consularemployee
consular post
defined QC Fiscal 1consularpost
consumer (consommateur)
defined AB TTA 1-1d NB TTA 1consumer NL TTA 2b NS RA 32 NT TTA 1consumer NU TTA 1consumer ON TTA 1consumer PE TTA 1d SK RCAR 58.01a SK TTA 2b YK TTA 1consumer
consumer tobacco product
see tobacco products
consumers
importing tobacco
reporting requirements AB TTA 22
liability for tobacco taxes NB TTA 3 NL TTA 3-2 NT TTA 11 NU TTA 11 ON TTA 2-6 YK TTA 2 YK TTA 3 YK TTR 14
cross-border buyers ON TTA 13.2
returning residents ON TTA 13.1-2
limits on quantity consumers may purchase, hold NS RAR 78
tax reporting and remittance
tobacco purchased from non-permit holders ON TTA 1034 16
tax waived on duty free sales PE TTA 3
tobacco tax reporting required, when purchasing from non-permit holders YK TTR 14
container
defined Federal EA 2-1container
contingent tarifaire
see tariff rate quota (contingent tarifaire)
contraband
defined NL TTA 2b1
contribuable
see taxpayer
controlled smoking areas
see smoking sections
defined Federal CA 2-1conveyance
convictions
as public information BC TCA 6
defined BC TCA 1
corp (corp.)
defined MB Offence Notices Reg 1corp
corporate directors
Court of Queen's Bench may order compliance SK TTA 28
liability for offences AB TRA 8.5 AB TTA 43 MB TAMTA 82-2 NL TTA 73 NT TCA 30
liability for offences under the Tobacco Tax Act ON TTA 30.1
non-directors functioning as MB TAMTA 43.1
tax liability AB TTA 20 MB TAMTA 41
corporate liability Federal TA 50 MB NSHPA 8.1 ON SFOA 15(7) SK TCA 26
apportioning
advertising expenditure BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
leadership role in manufacturing BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
market share BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NL THCCRA 9 NS TDHCCRA 2(6)
role in reducing risk of disease BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NS TDHCCRA 8(3)
toxicity BC TDHCCRA 7(3) MB TDHCCRA 7(3) NB HCC 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
building managers, owners, lessees deemed liable for contravening tobacco sales bans BC TCA 2.1
director, officer, employee, agent infractions BC TCA 12
for health care costs BC TDHCCRA 2 MB TDHCCRA 2 NL THCCRA 4
further legal action and NB HCC 8(2)
health care costs NS TDHCCRA 3
joint and several BC TDHCCRA 4 MB TDHCCRA 4 NB HCC 4 NS TDHCCRA 5 NT TCA 31
limitation BC TDHCCRA 6 MB TDHCCRA 6 NL THCCRA 8 NS TDHCCRA 7
penalties extend to the directors QC TA 57
tobacco offences BC TCA 6.5 NL TTA 72 PE TTA 31
tobacco taxes QC TaxAct 1129.47
formula for calculation QC TaxAct 1129.48
joint and several liability AB TTA 20
corporate taxes
arm's length transfers MB TAMTA 44
director liability MB TAMTA 43
Corporation Capital Tax Act, Manitoba
security MB TAMTA 14-3
corporations
defined QC TTA 2.0.1
director liability AB TRA 8.5 MB TAMTA 82 YK TTA 14
in definition of manufacturers' affiliates NB HCC 1(3)
licensing QC Application 1.2
retail vendor's permits cease to be in force on sale of majority of voting shares NS RAR 73-7
penalties
advertising or promoting tobacco products in retail stores, where visible to children, outside, or visible from outside MB Offence Notices Reg A7.3-1corp
supplying tobacco to minors MB Offence Notices Reg A7.2corp
recordkeeping requirements MB TAR 11-2
recordkeeping requirements; retention terms NB GR-TTA 5.1-4
tobacco offences
director liability AB TTA 43
correctional institutions
see prisons
corridors
in definition of workplace NL SFEA 2
included in definition of workplace AB TRA 1k
cost of health care benefits (coût des services de soins de santé)
cost of health care services
Costa Rica
defined Federal CA 2-1costarica Federal CT 2-1costa
council (conseil)
defined MB Reserves 1-1council
council of the band (conseil de la bande)
defined MB Reserves 1-1bandcouncilIndian ON Reg 649/93 1counciloftheband
counterfeit tobacco
defined QC TTA 13.1.1
defined Federal CT 2-1country
defined Federal CA 2-1courier
courrier
see mail
Court
defined AB TTA 1-1e
Court of Queen's Bench, Manitoba
appeal of Tax Appeals Commission decisions to MB TAMTA 58
Court of Queen's Bench, Saskatchewan
may order compliance SK TTA 28
coût des services de soins de santé
crane cabs
smoking sections Federal NSHR 4
Cree Native persons
Criminal Code, Canada
does not apply to tobacco offences NL TTA 74
cross-border buyer (acheteur transfrontalier)
defined ON TTA 13.1.1
Crown
defined SK TTA 2c
cultural and artistic facilities
smoking bans QC TA 2-5
tobacco sales bans QC TA 17
customs bonded carrier
defined Federal EA 2-1customsbondedcarrier
customs bonded warehouse
cigars, transitional treatment of Federal EA 319
defined Federal EA 2-1customsbondedwarehouse
raw leaf tobacco without packaging and stamps Federal EA 30-2
tobacco products removed to excise warehouse, transitional treatment Federal EA 320-1
unpackaged and unstamped tobacco, delivery of imported tobacco or cigars to Federal EA 38-2
unstamped tobacco possession ban exemptions Federal EA 32-2
customs bonded warehouse licensee
defined Federal EA 2-1customsbondedwarehouselic
customs brokers
defined as collection agents ON TTA 13.1.1
in definition of "sale price", "purchase price", "fair value" NS RA 32f
customs duty (droits de douane)
defined Federal CT 2-1customsduty
defined Federal CA 2-1customsoffice
customs officer (agent des douanes)
defined AB TTA 1-1e1 ON TTA 1customsofficer SK TTA 2d
immunity ON TTA 13.2-4
D
defined Federal CA 2-1data Federal EA 2-1data
day care (services de garderie)
defined NT TCA 1daycare
inspection
warrant not required while day care is being provided in home day care facilities NT TCA 13-3
smoking bans NL SFEA 4 NS SFPA 5 NT TCA 8-2 ON SFOA 9 QC TA 2-4 YK SFPA 4-1d
on the grounds of educational institutions, child and daycare centres QC TA 2.1-3
whether the children are present or not YK SFPA 4-1d
smoking section bans PE SFPA 9
tobacco sales bans NU TCA 9 QC TA 17
dealer (commerçant, marchand ou vendeur)
defined MB Offence Notices Reg 1dealer
dealer (marchand)
defined MB TTA 1dealer NT TTA 1dealer NU TTA 1dealer ON TTA 1dealer YK TTA 1dealer
debt
defined ON TTA 1033 3-1d1
dédouanement
see release
denature
defined Federal EA 2-1denature
denatured alcohol
defined Federal EA 2-1denaturedalcohol
dental clinic
defined as health care facility NL SFEA 2
department
defined SK TCA 2
Department (ministère)
defined NT TCA 1department
deputy collector (collecteur adjoint)
defined MB TAMTA 1-1deputycollector MB TTA 1deputycollector
deputy collector (sous-collecteur)
defined NT TTA 1deputycollector NU TTA 1deputy
defined Federal CA 2-1designatedgoods Federal CA 109.2
penalties for removing tobacco products or, from customs office, sufferance warehouse, bonded warehouse or duty free shop; or selling same Federal CA 109.2-2
refunds or drawbacks of duty on Federal CT 113-4
designated minister
designated retail vendor
defined NS RAR 76-1d
designated smoking areas
see smoking sections
designated smoking rooms
see smoking sections
designated smoking sections
see smoking sections
designated smoking structures
see smoking sections
designated time limit
defined ON TTA 1033 3-1d2
designated tobacco product (produit du tabac désigné)
see tobacco products
designated warehouse (entrepôt désigné)
defined ON TTA 1designatedwarehouse
storage of unmarked cigarettes ON TTA 8-6
détaillant
see retail dealer (détaillant)
detention premises
see prisons
devant servir dans ou devant servir à
see for use in (devant servir dans ou devant servir à)
diamonds (diamants)
defined Federal CA 2-1.1diamonds
defined Federal CA 2-1.1diesel
diplomatic agent
defined QC Fiscal 1diplomaticagent
diplomatic corps
permits to purchase and sell unmarked cigarettes to ON TTA 1034 10-3
refunds or rebates of sales tax, duties QC Fiscal 1representative
tobacco purchases exempt from payment of tobacco taxes ON TTA 1034 23
tobacco taxes waived ON TTA 1034 23
wholesale vendor licence holders may possess, store or sell unmarked tobacco for sale to NB GR-TTA 4.1-2
diplomatic corps under Diplomatic Consular and other Representatives in Canada
duty free sales AB TTR 13-2.1
permits may be issued to vendors for sale and delivery of unmarked tobacco to NS RAR 76-13
director (directeur)
defined BC TCA 1 MB TAMTA 1-1director MB TTA 1director
director liability
corporate infractions BC TCA 12
discrimination
see workplace rights
disease (maladie)
defined BC TDHCCRA 1 MB TDHCCRA 1 NB HCC 1disease NL THCCRA 2 NS TDHCCRA 2
dispatch service
defined MB Taxicabs 1dispatchservice
docksides and wharfs
Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
document
see also record
defined ON TTA 36.1
document source (source document)
defined Federal TPIR 2
documents
defined AB TTA 23
due date MB TAMTA 9
production of, in infringement investigations ON TTA 36.1
service of MB TAMTA 7
dommage grave
see serious injury (dommage grave)
données
see data
door
defined PE SFPAR 1
doorways, smoking near
dormitories
smoking restrictions BC TCR 4.21
driver
defined MB Taxicabs 1driver
driver-controlled trunk lock
defined MB Taxicabs 1driver-controlledtrunklock
droits
see duty
droits de douane
see customs duty
Drug and Pharmacies Regulation Act
pharmacies defined in ON SFOA 4
Dutchie's Restaurant and Lounge Limited NS SFPR 8
cigars Federal EA 43
defined Federal CA 2-1duties Federal EA 2-1duty
goods in bonded warehouse Federal CT 92-1
imported tobacco products
transitional treatment Federal EA 317.1
limitations Federal EA 316-3
stamped tobacco products Federal EA 53-4
tobacco products and raw leaf tobacco Federal EA 42-1 Federal EA 44
tobacco products manufactured in Canada and exported Federal EA 56
traveller's tobacco Federal EA 53-2
unstamped tobacco products Federal EA 53-3
duty free
cigars, diversion of
penalties Federal EA 237-3
tobacco, diversion of
penalties Federal EA 237-1
traveller's tobacco Federal EA 54-4
duty free sales AB TTR 12.2 Federal TAR 3 NL TTR 16 ON Reg 48/06 5
black stock AB TTA 4-2
delivering imported unpackaged and unstamped tobacco Federal EA 38-2
display inspection QC TA 34-9.1
duty free shop licensees
duty refunds on destroyed imported manufactured tobacco Federal EA 181.1
eligible purchasers AB TTR 13-2.1
licensed sale of black stock AB TTR 13
licensing imported manufactured tobacco subject to special duty Federal EA 22
on reserves MB Reserves 3
partially manufactured tobacco or foreign brand tobacco, removal from excise warehouse Federal EA 50-8
personal use of tobacco PE TTA 19
refunds on imported tobacco products sold to non-resident departing Canada Federal EA 183-1
reporting requirements Federal TRR 13
retail display ban waived QC TA 15 QC TA 20.3
unmarked tobacco sales permitted as PE TTA 20-3
duty free shop
see also duty free sales
defined AB TTR 1-1e.1 Federal CA 2-1dutyfreeshop Federal EA 2-1dutyfreeshop
duty free shop (boutique hors taxes)
defined Federal TRR 1
duty free shop licensee
defined Federal EA 2-1dutyfreeshoplic
cigars removal from excise warehouse Federal EA 50-7
imported manufactured tobacco delivered Federal EA 53-1
loose tobacco QC Application 2.1
removal from an excise warehouse
imported manufactured tobacco or cigars Federal EA 51-2
unstamped tobacco sales bans Federal EA 32-3
duty paid market
defined Federal EA 2-1dutypaidmarket
imported raw leaf tobacco for, to be placed in sufferance warehouse for stamping Federal EA 39
packaging, stamps and tobacco markings and removal of raw leaf tobacco and tobacco products from premises of a tobacco licensee Federal EA 28-1
tobacco packaging Federal EA 34
tobacco packaging required
penalties Federal EA 233
duty paid value
defined Federal EA 2-1dutypaidvalue
duty payable
cigarettes Federal EA 42-1
cigars Federal EA 42-4
additional Federal EA 43
manufactured tobacco Federal EA 42-3
raw leaf tobacco Federal EA 42-5
tobacco sticks Federal EA 42-2
duty refunds
cigars Federal EA 184-1
exported tobacco products or alcohol Federal EA 180
imported tobacco products sold to non-resident departing Canada Federal EA 183-1
or drawbacks Federal CT 113-2
reworked or destroyed tobacco products Federal EA 181
reworked or destroyed tobacco products, transitional treatment Federal EA 316.1
duty relieved Federal CT 113-1
applications for Federal CT 113-3
manufactured tobacco imported for personal use and stamped Federal EA 47
on imports for personal use Federal EA 45-2
on prescribed cigarettes Federal EA 58-2
on sales under 0.5% of tobacco products manufactured in Canada and exported Federal EA 58-1
raw leaf tobacco imported by tobacco licensee or licensed tobacco dealer Federal EA 46
stamped manufactured tobacco by tobacco licensee imported for reworking or destruction Federal EA 48
tobacco products manufactured in Canada and exported Federal EA 57
tobacco products, unstamped Federal EA 45-1
dwelling house
defined AB TTA 23
E
eating areas
included in definition of workplace AB TRA 1k
eating establishment
see restaurants
eaux internes
see inland waters
see also Aboriginal Peoples
see also nursing homes
smoking restrictions NU TCA 13(4)
tobacco sales bans NU TCA 9
elector (électeur)
defined ON MunAct 115-11
élément de marque (brand element)
see brand image
see trademarks
elevators
in definition of workplace NL SFEA 2
included in definition of workplace AB TRA 1k
eligible recipient
defined SK TTR 6-1a
emballage
see package
émission toxique
see emissions
emission (émission) defined Federal TA 2 Federal TRR 1
émission toxique (toxic emission) defined Federal TPIR 2
employee (employé)
defined Federal NSHA 2 MB NSHPA 1 NL SFEA 2 NS TAA 3 NU TCA 1 ON SFOA 1 PE SFPA 1 YK SFPA 1employee
employé defined NB SFPA 1
employer (employeur) NB SFPA 1
defined Federal NSHA 2 MB NSHPA 1 NL SFEA 2 NS SFPA 2 NU TCA 1 ON SFOA 1 PE SFPA 1 YK SFPA 1employer
enclosed
defined BC TCR 4.2
enclosed parking garages
included in definition of workplace AB TRA 1k
defined
enclosed MB NSHPR 4
enclosed place NS SFPA 2
enclosed public place ON SFOA 1
enclosed public space MB NSHPA 1 SK TCA 2
enclosed workplace ON SFOA 1
endroit public fermé (enclosed public place) defined NB SFPA 1
smoking bans YK SFPA 4-1a
enclosed public place (endroit public fermé)
defined YK SFPA 1enclosedpublicplace
enclosed public places
penalties for smoking offences MB Offence Notices Reg A2
enclosed public space
bars as NB SFPR 3 ON Reg 48/06 13
enclosed shelters
see smoking sections
enclosed spaces
smoking bans, where activities are held for minors QC TA 2-6
endroit public fermé
see enclosed places
enforcement BC TCA 3 Federal TA 34
see also inspection
agent liability MB TTA 20.2-8
designation of officers NS TAA 4
tobacco offences QC TTA 17.9
enforcement agent
defined NB TTA 4.1
enforcement officer
defined BC TCA 1 NS TAA 3 SK TTA 2e
enforcement officers
assigned by government or if the minister notifies in writing of the approval SK TTR 3
have power of peace officers to enforce SK TTA 30
minister may designate SK TTA 29
not liable NB TTA 4.1-5
defined NS SFPR 2
professional engineer defined MB NSHPR 3
entertainment venues
smoking bans ON SFOA 9
entity (entité)
defined Federal TA 2
entrepôt d’attente
defined Federal EA 2-1sufferancewarehouselic
entrepôt de stockage
see bonded warehouse
entrepôt désigné
see designated warehouse (entrepôt désigné)
entrepreneur extraprovincial
see extra-provincial contractor (entrepreneur extraprovincial)
environmental tobacco smoke
see secondhand smoke
envois
see mail
equivalent unit (unité équivalente)
defined Federal TPIR 1 Federal TRR 1
escalators
included in definition of workplace AB TRA 1k
essence
see gasoline
establishment
defined QC TTA 2establishment
établissement de détail distinct
see separate retail establishment
établissement où les gens vivent en groupe
établissement titulaire d'une licence
États-Unis
see United States
event sponsorship
advertising and promotion restrictions Federal TA 24
ban for tobacco industry Federal TA 25
brand image not to appear on facility Federal TA 25
eviction
a landlord may end a tenancy for health reasons, because of noxious, offensive or illegal activity, or the tenant continues to smoke in what is the landlord's principal residence; reasonable period to remedy must be given SK RTR 16
evidence
of tobacco related wrong BC TDHCCRA 3 MB TDHCCRA 3 NL THCCRA 5 NS TDHCCRA 4
population based BC TDHCCRA 5 MB TDHCCRA 5 NB HCC 5 NL THCCRA 7 NS TDHCCRA 6
excise tax
in definition of "sale price", "purchase price", "fair value" NS RA 32f
Excise Tax Act, Canada
exceptions to black stock limitations AB TTA 4-3
provincial tax not payable on imported tobacco where no tax is payable under AB TTA 3-1.04
provincial tax waivers and MB TTA 20.2-4
excise warehouse
defined Federal EA 2-1excisewarehouse
excise warehouse licensee
defined Federal EA 2-1excisewarehouselic
removal for export of Canadian manufactured tobacco by tobacco licensee, maximum quantities
penalties Federal EA 240
removal of Canadian manufactured tobacco by tobacco licensee Federal EA 50-4
removal of imported manufactured tobacco or cigars Federal EA 51-1
removal of manufactured tobacco or cigars from, or special excise warehouse Federal EA 50-3
stamped tobacco products Federal EA 49
tobacco products removed from customs warehouse
transitional treatment Federal EA 320-1
transitional treatment of cigars Federal EA 319
unstamped and unpackaged product to be warehoused Federal EA 37
unstamped tobacco possession restrictions Federal EA 32-2
executive car
defined MB Taxicabs 1executivecar
exempt sale retailer
defined AB TTR 1-1f
exigent circumstances
defined PE TTA 22-12
exploitant
see managers
defined Federal CA 2-1export Federal EA 2-1export
exporter
see export
exporter (exportateur)
defined ON TTA 1exporter
exporters
books and records ON TTA 22.1
tax collector designation
information and security ON TTA 12
exports
Canadian manufactured tobacco, removal of, from excise warehouse Federal EA 50-5 Federal EA 240
duty
tobacco products manufactured in Canada Federal EA 56
duty refund Federal EA 180
exempt from tax ON TTA 1034 24
exporters reporting requirements ON TTA 5-12
exporting raw leaf tobacco without approval
penalties Federal EA 235
imported manufactured tobacco or cigars Federal EA 51-2
licensing
exporters without a registration certificate
penalties ON TTA 5-13
exporters without registration certificate
penalties ON TTA 5-11.2
exporters' registration certificates ON TTA 5
security ON TTA 12-2
wholesale vendor licence holders may possess, store or sell unmarked tobacco for export NB GR-TTA 4.1-2b
Ontario tax indicia on ON TTA 33
raw leaf tobacco
possession and transport exemptions for tobacco growers Federal EA 31
removal of Canadian manufactured tobacco from excise warehouse by tobacco manufacturers Federal EA 50-4
maximum quantities Federal EA 50-6
reporting requirements NL TTA 53 ON TTA 5-9 ON TTA 1033 7-8
penalties ON TTA 5-11
sales restrictions
unstamped tobacco Federal EA 32-3
tax refunds ON TTA 1035 1-4
tax refunds on tobacco products if foreign taxes paid Federal EA 182-1
taxation MB TTR 10-4 ON TTA 39
consumers not liable for tax on tobacco purchased as PE TTA 3
payment in lieu NL TTA 54
taxes on NL TTR 16
taxes waived ON TTA 1034 24
exposure
defined BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
exposure (exposition)
defined NB HCC 1exposure
extra-provincial contractor (entrepreneur extraprovincial) MB TAMTA 14
extra-provincial contractors
reporting requirements MB TAMTA 14-2
F
F Staging List (tableau des échelonnements)
defined Federal CT 2-1FStagingList
fabricant (manufacturer)
see manufacturer
fabricant de languettes
see tear tape manufacturer (fabricant de languettes)
fabrication
see manufacture
fabriquer
see manufacture
facility
defined NL SFEA 2
fair value
defined NS RA 32f
federal works, undertakings or businesses
exempt from Manitoba Non-Smokers Health Protection Act MB NSHPA 9.4
exempt from smoking restrictions in act NB SFPA 2(3)
fees
ministerial approval MB TAMTA 5
ferment-on-premises facility
defined Federal EA 2-1fermentonpremisesfac
ferment-on-premises registrant
defined Federal EA 2-1fermentonpremisesreg
see also ships
Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
smoking area bans PE SFPA 9
smoking bans YK SFPA 4-1o
ferry terminals
designated smoking areas Federal NSHR 14
smoking area bans PE SFPA 9
smoking restrictions Federal NSHR 14
smoking sections Federal NSHR 14
Financial Administration Act
applies to remissions of penalties and interest NL TTA 65
tax collectors as revenue officers within the meaning of MB TTA 12
financial institution (établissement financier)
defined MB TAMTA 1-1financialinstitution
financial institutions
tobacco taxes and third party liability AB TTA 19
fine cut tobacco
defined AB TTR 1-1g NS RAR 76-1e
limits on quantity consumers may purchase, hold NS RAR 78
stamping and packaging specifications; indicia MB TTR 18
fire halls
smoking bans NL SFEA 4
firearms
defined as designated goods Federal CA 109.2
First Nations Goods and Services Tax Act (Canada)
band laws defined under MB TAMTA 95.1
fiscal month
defined Federal EA 2-1fiscalmonth
fitness centres
smoking area bans PE SFPA 9
tobacco sales bans PE TSAA 4.1
five metre rule
food courts
see restaurants
for use in (devant servir dans ou devant servir à)
defined Federal CT 2-1forusein
defined Federal EA 50-1foreignbrandtob
foreign corporations Federal NSHA 2(2)
advertising restrictions Federal TA 31
foreign countries
smoking restrictions apply to Canadian carriers in Federal NSHA 2(2)
foreign duty free shop
see also duty free shops
defined Federal EA 2-1foreigndutyfreeshop
foreign ships' stores
defined Federal EA 2-1foreignshipsstores
defined Federal CA 2-1forfeit
if tobacco taxes not paid by importing consumers within 60 days SK TTA 6-5
forms
reporting requirements MB TAMTA 5
four metre rule
fournir
free trade agreement
defined Federal CA 2-1freetradeagreement
free trade partner (partenaire de libre-échange)
defined Federal CA 2-1freetradepartner Federal CT 2-1ftpartner
Freedom of Information and Protection of Privacy Act, Manitoba
personal information disclosure exceptions MB TAMTA 6
fuel (carburant)
defined MB TAMTA 1-1fuel
inspector may take samples MB TAMTA 25
tax collectors to track fuel transactions MB TAR 6
tax-related offences MB TAMTA 77
Fuel Tax Act
taxes paid under to be refunded if ministerial identification card cancelled AB TTR 13.2
fuel tax act (loi fiscale sur les carburants)
defined MB TAMTA 1-1fueltaxact
fumée latérale
see secondhand smoke
fumée principale
see mainstream smoke
fumer
see smoke (fumer)
fumoir (smoking room)
see smoking sections
defined Federal TA 2 SK TCA 2
G
Gaming and Liquor Act (Alberta)
premises defined as licensed premises AB TRA 1c
garderie en milieu familial
see home day care facility (garderie en milieu familial)
defined Federal CA 2-1.1gasoline
Gasoline and Motive Fuel Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
Gasoline Tax Act, Manitoba
tax-related offences MB TAMTA 77
George Hees Wing of Sunnybrook and Women's College Health Sciences Centre ON Reg 48/06 21
gérant
see managers
gifts
penalties for retailers who give promotional tobacco, who reduce or rebate price of tobacco, or who offer tobacco as a contest prize QC TA 50
defined Federal CA 2-1goods
government buildings
designated smoking rooms AB PSSPBA 2
smoking bans NL SFEA 4 NS SFPA 5
tobacco sales bans PE TSAA 4.1
government corporation buildings
tobacco sales bans BC TCA 2.1
government of Canada
exempt from tobacco taxes AB TTR 13-2.1 NT TTR 10 NU TTR 10
Governor in Council SK OHSA 44-2 YK SFPA 13
gross vehicle weight
defined MB Taxicabs 1grossvehicleweight
grossiste
see wholesaler
grossiste inscrit
see registered wholesaler (grossiste inscrit)
see also hotels
see also multi-dwelling units
see also nursing homes
defined MB NSHPA 1
accommodation facilities in construction, industrial or work camps MB NSHPR 5
accommodation facility in which workers reside together at a construction, industrial or other work camp, if the facility is provided by the employer as a residence to be used only by the workers MB NSHPR 5
établissement où les gens vivent en groupe NB SFPA 1
psychiatric facilities as NB SFPA 2
defined as public place AB TRA 1f
penalties
smoking offences MB Offence Notices Reg A2
residential facilities under Family Services Act defined as NB SFPA 1
smoking bans MB NSHPA 2 NB SFPA 3 YK SFPA 4-1v
smoking restrictions NB SFPA 4 NT TCA 8-2
smoking sections NB SFPA 4
in-patients or residents may smoking in a designated smoking room with a separate ventilation system AB TRA 5
group living facility
defined AB TRA 1a-1
group living facility (établissement où les gens vivent en groupe)
defined YK SFPA 1grouplivingfacility
guesthouses
defined as hotels AB TRA 1b
GVWR
defined MB Taxicabs 1gvwr
gymnasiums
smoking sections
bans PE SFPA 9
tobacco sales bans NT TCA 7-2
H
Hamlets Act, Nunavut NU TCA 26
handicab van
defined MB Taxicabs 1handicabvan
head of a diplomatic mission
defined QC Fiscal 1head
defined Federal CT 2-1heading
Health and Post Secondary Education Tax Levy Act, Manitoba
security MB TAMTA 14-3
health and social services institutions
tobacco sales bans QC TA 17
cost of
defined NB HCC 1cost NS TDHCCRA 2
defined BC TDHCCRA 1 MB TDHCCRA 1 NB HCC 1healthcarebenefits NS TDHCCRA 2
health care costs
Her Majesty in right of the Province may recover the cost of health care benefits, whether or not there has been recovery by other persons NS TDHCCRA 3(3)
Her Majesty's in right of the Province action to recover the cost of health care benefits caused by tobacco-related wrongs, whether or not there has been recovery by other persons NB HCC 2
quantifying, and population based evidence BC TDHCCRA 5 MB TDHCCRA 5 NL THCCRA 7 NS TDHCCRA 6
right to recover BC TDHCCRA 2 MB TDHCCRA 2 NL THCCRA 4
health care facilities
smoking bans YK SFPA 4-1g
health and social services institutions including those for Cree Native persons QC TA 2-1
smoking restrictions YK SFPA 5c
health care facility (établissement de santé)
defined MB NSHPA 1 NL SFEA 2 YK SFPA 1healthcarefacility
health care records
not compellable in an action to recover health care costs except as provided under a rule NB HCC 2(5)
cost of health care services defined NL THCCRA 2
defined NL THCCRA 2
health care services buildings
tobacco sales bans BC TCA 2.1
health clubs
tobacco sales bans NT TCA 7-2
health effects of tobacco
see adverse effects
health facilities
tobacco sales bans AB TRA 7.3
health information (information de santé)
defined Federal TPIR 1
health warnings (mise en garde)
see also adverse effects
see also warning labels
defined Federal TPIR 1
minister may define wording QC TA 25.1
Her Majesty
defined Federal EA 2-1hermajesty NS RA 2c
highways
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(4)
defined as public places AB PYTUR 3
municipal bylaws do not apply to, but may apply to public transportation vehicles and taxicabs on a highway ON MunAct 115
smoking bylaw does not apply; may apply to public transport vehicles and taxicabs ON Toronto 98-3
smoking in public places bylaw does not apply but may apply to public transportation vehicles and taxicabs ON Toronto 98-3
Holland College
tobacco sales bans PE TSAA 4.1
home day care facility (garderie en milieu familial)
defined NT TCA 1homedaycarefacility
home health care workers
defined ON SFOA 9.1 ON SFOA 9.1(5)
workplace rights ON Reg 48/06 23 ON SFOA 9.1
homes for special care
as defined in Homes for Special Care Act to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
definition of supportive housing residences includes ON Reg 48/06 19
Homes for Special Care Act
and areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
homes for the aged
as defined in Homes for the Aged and Rest Homes Act to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
Homes for the Aged Act, Ontario
areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
homes under the Homes for the Aged and Rest Homes Act, Ontario
smoking bans ON Reg 48/06 12
tobacco sales bans ON SFOA 4
see also acute health care facilities
see also psychiatric facilities
as defined in Public Hospitals Act and private hospitals under the Private Hospitals Act to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
defined as health care facility NL SFEA 2
smoking area bans PE SFPA 9
smoking bans NL SFEA 4 NS SFPA 5 NS SFPA 6 ON Reg 48/06 12
smoking restrictions ON Reg 48/06 20 ON SFOA 9(8)
smoking restrictions exemptions BC TCR 4.23
smoking sections
permitted outdoors PE SFPA 9
tobacco sales bans BC TCA 2.1 NU TCA 9 ON SFOA 4 PE TSAA 4.1 SK TCA 8
hotel rooms
smoking restriction exemptions BC TCR 4.23 MB NSHPA 3(2) NB SFPA 5 NT TCA 8-2 ON SFOA 9(10) ON SFOA 10 YK SFPA 5b
smoking restrictions AB TRA 5 NU TCA 14(5)
see also bed and breakfasts
see also group living facilities
see also lodge accommodation
defined AB TRA 1b
inns defined as AB TRA 1b
defined as public place AB TRA 1f
inns
in-room smoking exceptions ON SFOA 10
smoking bans NL SFEA 4 YK SFPA 4-1r
workplace smoking restriction exemptions NU TCA 13(4)
hub (système central)
defined MB TAR 11-1hub
I
ice rinks
tobacco sales bans NT TCA 7-2
identical cigarette
see cigarettes
identical products (produits identiques) Federal RATRR 1 Federal RATRR 14.1
defined Federal TRR 1
identification card
defined AB TTR 1-1g.1
identification cards
see photographic identification
see proof of age
immediate family member
defined SK TCA 2
defined Federal CA 2-1import Federal EA 2-1import
import (importer)
defined NT TTA 1import NU TTA 1import
import, defined
importer AB TTA 1-1f
importateur
importateur inscrit
see registered importer (importateur inscrit)
importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI
imported cigarettes
defined NB GR-TTA 2importedcig
imported from Israel or another CIFTA beneficiary (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)
defined Federal CT 2-1importedfrom
imported tobacco
defined NL TTMR 2-2d NS RAR 77
importer
see import
defined NT TTA 20.1importer NU TTA 20-1importer ON TTA 1importer
importers
address changes AB TTR 4
as collectors of tobacco taxes NU TTA 21-1.1
books and records ON TTA 22.1
cessation
licence to be returned to Minister on ceasing business AB TTR 6
licence expiry AB TTR 3
records, books of account, annual inventory AB TTA 31
reporting requirements AB TTR 6.1
tax collector designation
information and security ON TTA 12
tax collectors NT TTA 21-1.1
without places of business in Alberta to keep licence at all times AB TTR 2-2
importing consumer
defined SK TTA 2f
imports
assignment of book debts and tobacco tax collection ON TTA 2-5
bulk fuel
offences MB TAMTA 79
cigarettes, retail outlets to report on purchases, shipping documents NB GR-TTA 4.8
diversion of
penalties Federal EA 236-1 Federal EA 239
duty
manufactured tobacco delivered to duty free shop Federal EA 53-1
on manufactured tobacco delivered to duty free shop Federal EA 53-2
on tobacco products and raw leaf tobacco Federal EA 42-1
on traveller's tobacco Federal EA 54-2
duty not payable
on tobacco products for personal use Federal EA 45-2
duty relieved
manufactured tobacco for personal use and stamped Federal EA 47
raw leaf tobacco, by tobacco licensee or licensed tobacco dealer Federal EA 46
stamped manufactured tobacco imported by tobacco licensees for reworking or destruction Federal EA 48
enforcement agents and tobacco tax collection NB TTA 4.1-2
foreign brand tobacco or partially manufactured tobacco, removal from excise warehouse Federal EA 50-8
imported tobacco may be approved for stamping on written request from a retail vendor NS RAR 77-3A
importer
defined QC TTA 2importer
importing tobacco without a permit
penalties NU TTA 23.1
importing consumer and licensed importers may import tobacco SK TTA 8
licences required SK TTA 9
registration certificates ON TTA 5
registration certificates required for interjurisdictional transporters ON TTA 5-7
security payable ON TTA 12-2
without a registration certificate
penalties ON TTA 5-13
without registration certificate
penalties ON TTA 5-11.1
without registration certificate, purchasing from
penalties ON TTA 5-14
licensing, documentation NT TTA 5
on payment of tobacco products, tobacco products permitted to be stamped for tax purposes of Manitoba MB TTR 1.4
partially manufactured tobacco imported by tobacco licensees
deemed as manufactured in Canada Federal EA 42-2
penalties Federal EA 237-5 NT TTA 23.1 NU SCPR 1
permits NU TTA 5
required to import more than one opened package, unless otherwise exempt NL TTMR 3
to import or stamp imported tobacco may be issued on payment of taxes due NL TTMR 4
to stamp cigarettes required to import tobacco from anyone without a permit ON TTA 1034 2-3
to stamp imported tobacco NS RAR 77-4
to stamp required to purchase or possess unmarked imported tobacco, and to sell after NL TTMR 4-4
permits may be issued on payment of security equal to taxes NL TTMR 3-3
personal use of tobacco, reporting requirements and consumer taxes QC TTA 9
postal agent may detain tobacco if taxes not paid AB TTA 3-1.06
prescribed period for retaining evidence of removal of unmarked imported tobacco SK TTR 10
provincial tax not payable where no tax is payable under the Excise Tax Act, Canada AB TTA 3-1.04
purchases from non registered importers and remittance of tax ON TTA 5-6
quantity limits PE TTA 19
raw leaf tobacco
to be placed in sufferance warehouse for stamping Federal EA 39
transitional treatment Federal EA 318
removal of imported manufactured tobacco or cigars from an excise warehouse Federal EA 51-1 Federal EA 51-2
reporting of, tax payable NB TTA 4 NS RA 35
reporting requirements NT TTA 5-8 NU TTA 5-8 ON TTA 1034 13
reports by other than licensed importers must include additional information SK RCAR 58.07
retail vendors
holding a permit to stamp imported tobacco may purchase, possess, store unmarked imported tobacco to stamp with indicia NS RAR 77-6
holding permits to mark imported tobacco may apply for tear tape to mark imported cigarettes NB GR-TTA 4.5-1.2
may distribute imported tobacco only if stamped and tax has been paid NS RAR 77-15
may not purchase unmarked imported tobacco without a permit to stamp NS RAR 77-3
may not sell imported tobacco without a permit to stamp imported tobacco; may purchase, possess, store unmarked imported tobacco to stamp with indicia NS RAR 77-10
must hold permit to purchase, possess, store, or sell stamped imported tobacco; may only be sold to a consumer NS RAR 77-9
must hold permit to purchase, possess, store, or sell unmarked imported tobacco NS RAR 77-7
recordkeeping requirements NB GR-TTA 5.1-1
require a permit to stamp imported tobacco with indicia NS RAR 77-2
shall not purchase, possess, store or sell imported tobacco unless it is marked and the vendor has a permit to mark imports NB GR-TTA 4.1-4
shall not sell imported tobacco unless it is marked and the vendor has a permit to mark imports NB GR-TTA 4.1-5
with a permit to mark packages of imported cigarettes NB GR-TTA 4.1-6
with permit to stamp imported tobacco may apply for indicia NS RAR 77-13
with permit to stamp imported tobacco to collect and remit tax on sales of such tobacco NS RAR 77-14
subsisting importer's licence AB TTA 7
tax collection ON TTA 4-6 ON TTA 5-3
tax collectors to report and remit upon receipt SK RCAR 58.05
tax payable AB TTA 3-1.01
tax payable at the prescribed times SK TTA 4
tax reporting and remittance AB TTR 7.2
tobacco marking requirements QC Application 2.1.2 SK TTA 11
tobacco must be marked SK TTR 7
tobacco packaging and stamps Federal EA 35-1 Federal EA 35-2
tobacco products
transitional treatment Federal EA 317
tobacco products must meet standards set by Quebec regulations QC TA 29
tobacco products or cigars
reworking or destruction of, by tobacco licensee Federal EA 41-2
tobacco products, diversion of
penalties Federal EA 237-5
traveller's tobacco
defined Federal EA 54-1
unmarked imported tobacco to be stamped by affixing indicia NS RAR 77-12
unpackaged and unstamped tobacco or cigars, delivery Federal EA 38-2
unstamped tobacco possession Federal EA 32-2
valid wholesale vendor's permit required to purchase, import, or hold for resale NS RAR 79
wholesale dealers may not purchase, possess, store, or sell imported tobacco stamped with indicia NS RAR 77-10
wholesale vendors importing tobacco require permit to stamp tobacco, if tobacco is purchased from non-holder of permit NS RAR 76-4
in approved form
definition amended MB TTRA 2
in approved form (formule approuvée)
defined MB TTR 1-1inapprovedform
in-car camera
defined MB Taxicabs 1incarcamera
incentive promotions
see promotions
independent health facilities
smoking bans ON Reg 48/06 12
Independent Health Facilities Act
defines premises licensed for Aboriginal traditional cultural and spiritual practices or ceremonies ON Reg 48/06 24
independent mechanical ventilation system
see ventilation
independent ventilation system
see ventilation
Indian (Indien)
defined AB TTR 1-1h MB Reserves 1-1bandcouncilIndian ON Reg 649/93 1Indian
Indian Act (Canada)
definitions under AB TTR 1-1g
reserves under, retail vendors on, defined as "designated retail vendors" NS RAR 76-1d
Indian band
defined AB TTR 1-1i
stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
indicium (timbre)
defined ON TTA 1indicium
indirect advertising for the promotion of tobacco
defined QC TA 24.1
indiv (part.)
defined MB Offence Notices Reg 1indiv
defined MB NSHPA 1 NB SFPA 1
lieu de travail intérieur defined NB SFPA 1
penalties for smoking offences MB Offence Notices Reg A2
indoors
penalties for smoking offences MB Offence Notices Reg A2
industry sponsorship
ban on displaying a brand element in sponsorship of a person, entity, event, activity, or permanent facility Federal TA 24
ban on sponsorship that promotes tobacco QC TA 22
banned for recreational facilities Federal TA 25
penalties for violating regulations QC TA 51
information de santé (health information)
defined Federal TPIR 1
information return (déclaration de renseignements)
defined MB TAMTA 1-1informationreturn
ingredient (ingrédient)
defined Federal TRR 1
initial rate (taux initial) Federal CA 2-1initial_rate
defined Federal CA 2-1inlandwaters
inns
see hotels
inspecteur
inspection Federal TA 34 MB NSHPA 7.4 NB SFPA 11 NB TSA 7 NL SFEA 7 NL TCA 3 NL TTA 39 NS TAR 4 NU TCA 16 ON SFOA 14 PE SFPA 13 PE SFPAR 9 PE TSAA 3 PE TSAA 7
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(5)
amendments to the Hamlets Act NU TCA 26(5)
award limits in actions against inspectors NL TTA 44
books and records SK TTA 23 YK TTA 8
cigarette vending machines NU TCA 16(9)
compliance required QC TA 36
consent of occupant or warrant required to enter dwelling places NT TCA 13-2
controlled smoking areas ON Reg 48/06 Schedule 1
designated person NB TTA 2.2-15
designation of inspectors, peace officers; must show evidence of designation AB TRR 6
inspector appointment NT TCA 12
inspector immunity QC TA 38.1
inspector powers AB TRR 7 BC TCA 3 MB TAMTA 22 NL TTA 40 NL TTA 41 NS SFPA 12 NS TAA 10 NT TCA 13 NU Cities 54.6-8 QC TA 32 QC TA 34 SK TTA 19
notices of conviction NT TCA 27(2)
power to seize AB TRR 8 MB TAMTA 27 NB TTA 2.2-17 NL TTA 41 NT TCA 19 NT TTA 7.3 NU TCA 16(11) NU TTA 7.3 ON SFOA 14(11) PE TTA 23 QC TA 38
on reasonable grounds PE TTA 22-3
use of force NT TCA 16
inspectors may be appointed by municipalities NU Cities 54.6-5
inspectors may enter premises where tobacco product manufacturing, packaging, labelling, promotion, sale or testing occurs; where smoking or cigar room signs may be found; wherever signs may be found QC TA 33
inspectors require consent of occupant or warrant to enter dwelling places NU Cities 54.6-7
making false or misleading statements or producing false documents prohibited NT TCA 20
obstruction prohibited NT TCA 20 NU Cities 54.6-9
of dwellings or vehicles without warrant and, if necessary, by force AB TTA 24
of premises, books and records AB TTA 23-2
of vehicles NT TTA 7.5 NU TTA 7.5
offences NL TTA 68
officer liability for seized goods NB TTA 2.2-4.1
orders of compliance may be ordered YK SFPA 11-4
penalties PE TR schedules
penalties for failure to comply QC TTA 14.1
penalties for non-compliance MB TAMTA 76 QC TA 55
penalties for obstructing NT TCA 28(4)
permit holders to mark and stamp tobacco ON TTA 23-2
quarterly sampling to determine price per cigarette and per gram of tobacco, based on prices at retail outlets in Yellowknife NT TTR 11 NU TTR 11
records MB TAMTA 19
reporting requirements QC TA 34.1
residences ON SFOA 14(5)
retail outlets NT TTA 7 NU TTA 7.1
search warrants
in infringement investigations ON TTA 36.2
tax collection NT TTA 7.9
to ensure compliance PE TTA 22-3
to ensure compliance with smoking bans and restrictions YK SFPA 11
unpaid tobacco taxes collected on NU TTA 7.9
ventilation NL SFER 6 NS SFPR 5 ON Reg 48/06 Schedule 2
warrant not required for entry to inspect at reasonable times NU Cities 54.6-5
warrants NL TTA 43.2
warrants required NT TTA 7.1 NU TTA 7.1 PE TTA 22-4 SK TTA 20-5
without a warrant PE TTA 22-11
without a warrant to be exercised during business hours of place or premises NT TCA 13-4
workplace smoking areas Federal NSHA 9
chief inspector defined PE SFPA 1
defined Federal TA 2 MB Taxicabs 1inspector NB SFPA 1 NB TSA 1 NB TTA 1inspector NL SFEA 2 NL TCA 2 NL TTA 2e NS SFPA 2 NT TCA 1inspector PE SFPA 1 PE TSAA 1 PE TTA 1e YK SFPA 1inspector
institution
defined SK OHSR 77-1a
insured person
defined BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
insured person (assuré)
defined NB HCC 1insuredperson
interest rates
on unpaid tobacco taxes held in trust NT TTA 12-2
intergovernmental relations
appoint of inspectors QC TA 32
appointment of inspectors NT TCA 12
crown not absolved from vicarious liability SK TTA 31-5
disclosure exceptions for personal information MB TAMTA 6-2
enforcement officers assigned by government or if the minister notifies in writing of the approval SK TTR 3
fees payable may be paid from revenues received SK TTA 31-2
in a conflict between any act and bylaw, the provision that restricts smoking most will prevail NU Cities 54.6-15
in conflict between act and smoking bylaws, more restrictive provision prevails AB TRA 10
information sharing on tax collection ON TTA 13.4
Minister to furnish copies of regulations to Minister of National Revenue for Canada and Minister of Finance for Canada NS RA 44
municipalities' powers to regulate, restrict or prohibit smoking unaffected by act; more restrictive provisions prevail YK SFPA 15
respecting administration and enforcement by customs officers SK TTA 31
tax administration agreement between minister and band council MB TAMTA 95.1-2
tax collection SK TTA 32
tobacco tax collection AB TTA 5.1 MB TTA 20.1-2 ON TTA 37
tobacco tax collection by Canada Post Corp. ON TTA 13.3
unpaid tobacco taxes held in trust for the government of the Northwest Territories NT TTA 12 NU TTA 12
interjurisdictional transporter (transporteur interterritorial)
defined ON TTA 1interjuris-transporter
interjurisdictional transporters
documents ON TTA 6-11
failure to report tobacco taxes
penalties ON TTA 17-4.1
licensing ON TTA 5-7
order of restoration
unmarked cigarettes ON TTA 24-4.1
permit to transport tobacco in bulk ON TTA 10-4
proceeds of sale of seized tobacco ON TTA 6-15
registration certificates ON TTA 6
reporting requirements MB TAMTA 17-2 ON TTA 22.1 ON TTA 1033 7-11
transport of tobacco
tax exemptions SK TTA 8-2
transporting tobacco in bulk without documents
penalties ON TTA 6-16
international governmental organizations
refunds or rebates of sales tax, fuel taxes, duties, tobacco taxes QC Gov 1
international non-governmental organizations
refunds or rebates of sales tax, fuel taxes, duties, tobacco taxes QC Non-Gov 1
interprovincial transporter
see also interjurisdictional transporter (transporteur interterritorial)
defined SK TTR 2-2a
intoxicating liquor
defined Federal EA 2-1intoxliq
Israel or another CIFTA beneficiary
defined Federal CA 2-1Israel
Israël ou autre bénéficiaire de l’ALÉCI
see Israel or another CIFTA beneficiary
Israël ou d’un autre bénéficiaire de l’ALÉCI
J
jeune
see young person
joint venture
defined BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
joint venture (coenterprise)
defined NB HCC 1jointventure
judge
defined AB TTA 19.3 Federal EA 2-1judge
judicial facilities
smoking bans QC TA 2-5
justice
defined ON TTA 36.1
K
Kilgour Wing of Sunnybrook and Women's College Health Sciences Centre ON Reg 48/06 21
kindergartens
smoking area bans PE SFPA 9
defined Federal TPIR 1 Federal TRR 1
L
laboratories
accreditation of Federal TRR 4
Labrador City, Wabush, Red Bay, and Coastal area of southern Labrador
tobacco tax rebates, refunds NL TTA 9-2
languette
see tear tape
laundromats
smoking area bans PE SFPA 9
smoking bans NL SFEA 4 NS SFPA 5 ON SFOA 9 YK SFPA 4-1n
laundry rooms
included in definition of workplace AB TRA 1k
leaf tobacco
see also raw leaf tobacco
defined QC TTA 2leaftob
retail consumer taxes QC TTA 8
lease
defined BC TCA 1
libraries
smoking area bans PE SFPA 9
smoking bans NS SFPA 5 YK SFPA 4-1f
defined SK TTA 2g
licence (permis)
defined MB TTA 1licence
licence (permit)
see permit (licence)
licence de transporteur
see carrier licence (licence de transporteur)
licensed importer
defined SK RCAR 58.01b SK TTA 2h
licensed manufacturer
defined PE TTA 1f
see also bars
defined AB TRA 1c MB NSHPA 1 PE SFPA 1 PE TSAA 1
defined as public place AB TRA 1f
établissement titulaire d'une licence defined NB SFPA 1
smoking bans YK SFPA 4-1t
licensed premises (lieux visés par une licence)
defined YK SFPA 1licensedpremises
licensed retail vendor
defined PE TTA 1g
licensed tobacco dealer
defined Federal EA 2-1lictobdealer
defined Federal CA 2-1licenseduser Federal EA 2-1licuser
licensed wholesale vendor
defined PE TTA 1h
licensing NS RAR 75 NU TTR 3-5
address changes MB TTR 5 NB GR-TTA 4.3 NS RAR 76-7 NS RAR 77-5 ON TTA 1034 2-8
address changes, cessation NL TTMR 4-2 NT TTR 3-5
amendment, suspension, cancellation of licence or authorization to mark tobacco SK TTA 16
application for authorization to mark tobacco SK TTA 14
application process for authorization to mark tobacco SK TTA 15
applications NT TTR 2
wholesale vendors, retail vendors, manufacturer's licence, marking permit, marking exemption PE TTA 4
applications and returns as evidence in prosecutions NS RAR 80-1
arm's length dealings
between new applicants and those whose retail licences are cancelled, suspended, refused NS RAR 73-3A
books and records retention periods AB TTR 14.91
cancellation or suspension NB GR-TTA 4.2-3
carrier licence
penalties MB TAMTA 77-2
carrier licensees
reporting requirements MB TAMTA 17
cessation AB TTR 6
conditions AB TTA 9
dealers with no fixed place of business to carry permit and produce on request NT TTR 3-3
director may issue permit; fee; non-transferable MB TTA 5
documentation requirements waived for transport of tobacco by retailers without fixed place of business NL TTMR 7
documents to be carried QC TTA 13.3
duty free shops AB TTR 12.2
excise warehouse licensees, unaccounted-for tobacco products
penalties Federal EA 238
failure to remit tax and NL TTA 35
forfeited goods to be sold to tobacco licensee, licensed user only Federal CA 142.1-2
holders must apply for replacement of lost or destroyed licenses SK TTR 13
imported manufactured tobacco, at duty free shops Federal EA 22
imports NT TTA 5
information changes AB TTR 4
interjurisdictional transporters
registration requirements ON TTA 6
issuance Federal EA 14-1
issuance of special excise warehouse licence, cigars Federal EA 20-1
licence expiry AB TTR 3
licence suspensions
tobacco display bans during BC TCA 10.3
licence to be displayed AB TTR 2
licences MB TTR 5-3
lost licences AB TTR 5
manufacturers, wholesale vendors, retail vendors may apply for permit to mark tobacco NB GR-TTA 4.2-1
minister to be notified of changes in licence holder's circumstances SK TTR 12
mobile vendors to keep permits on their person for inspection NS RAR 73-8
no fees MB TTR 3
not transferable SK TTR 14
offences MB TAMTA 75-2
offences, penalties QC TTA 14.2
penalties QC TTA 14.1
wholesale dealers selling or delivering tobacco without a permit ON TTA 31
permit applications NU TTA 22 NU TTR 2 YK TTR 3
permit for unmarked or unstamped tobacco MB TTA 4.1
permit holder may apply for tear tape NL TTMR 5-6
permit required for trade between manufacturer and wholesale vendor PE Reg EC147-08 3
permit required to possess unmarked tobacco PE TTA 20-2
permit suspensions, refusals YK TTA 5-5
permit to be carried by retailers with no fixed place of business NU TTR 3-3
permit to import or stamp imported tobacco may be issued on payment of taxes due NL TTMR 4
permit to purchase and sell unmarked cigarettes ON TTA 9
permit to stamp imported tobacco for wholesale vendors NS RAR 76-4
permit to stamp required to purchase or possess unmarked imported tobacco, and to sell after NL TTMR 4-4
permit to stamp tobacco required to stamp with indicia NS RAR 76-3
permits MB TTR 9.1 NB GR-TTA 3.1-1 ON TTA 1034 3 QC TTA 13.1
permits for tobacco sold as ships stores, in duty free stores, to a destination outside the province, or for personal use; or for resale outside the province NL TTMR 4-3
permits may be issued to vendors of unmarked tobacco on reserves or for sale and delivery to diplomatic corps, or for resale in a jurisdiction outside the province NS RAR 76-13
permits required to sell or deliver raw tobacco QC TTA 7.0.1
permits to be carried if dealer has no place of business in the Yukon YK TTR 4
permits to be issued to mark tobacco at mark point AB TTR 14.1
permits to be posted on vending machines MB TTA 4-3 NT TTR 3-4
permits to import tobacco NU TTA 5
permits to mark tobacco NS RAR 76-7
permits to stamp imported tobacco NS RAR 77-3A
permits, cessation YK TTR 4
quantity limits without licences or permits or contract to transport tobacco PE TTA 19
raw leaf tobacco or tobacco products
packaging and stamping Federal EA 27
refusals, suspensions, cancellations AB TTR 14.9-4
registrant
minister may designate retailer; non-registrants with a permanent establishment may apply for retailer designation NL TAA 7.1-1
removal of raw leaf tobacco or waste tobacco from premises of Federal EA 40-1
renewals AB TTR 1.1
retail dealer application for permit as evidence YK TTA 18
retail outlets NL TCA 3.1 ON TTA 3-4 PE TTA 14 QC TTA 3 YK TTA 5
cancellation NS RAR 73-9
retail vendor's permit to be kept for inspection at the location for which it has been issued NS RAR 73-8
retail vendor's permits cease to be in force on sale of majority of voting shares of a corporation NS RAR 73-7
retail vendor's permits or renewals may be refused to those contravening the Tobacco Access Act or possessing non-approved video gaming devices or video amusement devices NS RAR 73-4
retail sale of tobacco QC TA 20
retail signs stating suspensions BC TCA 10.1
retail vendor's licence NB TTA 2-2
retail vendor's licence to specify places of business PE TTA 5
retail vendor's permits NS RA 37 NS RAR 73
special excise warehouse licensee
restrictions on storage of manufactured tobacco or cigars Federal EA 52
special excise warehouse licensees Federal EA 32-2
subsisting dealer's licence MB TTA 3.3-2
subsisting licence MB TTA 4
subsisting licence required to sell tobacco wholesale to retail dealers MB TTA 4-4
subsisting wholesaler's and importer's licence AB TTA 7
subsisting wholesaler's or importer's licence required to collect tax AB TTR 14
suspensions NT TCA 35(3)
signs to be posted in retail outlets BC TCR 19
suspensions on two or more convictions BC TCA 7
suspensions, cancellations AB TTA 8 PE TTA 8
suspensions, cancellations, appeals AB TTA 16
suspensions, seizures for tobacco offences NU TCA 24(1)
tear tape licences AB TTR 14.9
tear tape manufacture, sale or distribution NS RAR 79A-1
tear tape manufacturers NS RAR 76A
permit required ON TTA 7.1
terms for refusing a licence or permit PE TTA 7
tobacco licences Federal EA 23-1
tobacco licensees Federal EA 237-6
duty refunds on reworked or destroyed tobacco products Federal EA 181
duty relieved for, on stamped manufactured tobacco imported for reworking or destruction Federal EA 48
duty relieved on imported raw leaf tobacco Federal EA 46
exemptions for licensed tobacco dealers
raw leaf tobacco possession without packaging and stamps Federal EA 30-1
export of unstamped tobacco Federal EA 32-3
liability for duty Federal EA 42-1
maximum quantities for removal for export of Canadian manufactured tobacco from excise warehouse by Federal EA 240
packaging, stamps and tobacco markings and removal of raw leaf tobacco or tobacco products Federal EA 28-1 Federal EA 28-2
removal of Canadian manufactured tobacco from excise warehouse by Federal EA 50-4
removal of cigars from excise warehouse Federal EA 50-7
reworking or destruction of imported manufactured tobacco or cigars Federal EA 41-2
reworking or destruction of tobacco products or cigars Federal EA 41-1
tobacco packaging and Federal EA 34
tobacco packaging and stamps Federal EA 35-2
unstamped and unpackaged product to be warehoused Federal EA 37
unstamped tobacco possession Federal EA 32-2
tobacco manufacturers Federal EA 24.1 Federal EA 29
permit to mark cigarettes ON TTA 1034 2
tobacco manufacturers require permit to mark tobacco NS RAR 76-2
tobacco quantity limits MB TTA 3.6 MB TTA 3.7
tobacco sales ban on retailer's third or subsequent offence AB TRA 8.4
tobacco tax equivalent payment required when permit is issued NU TTA 5-2
vending machine permits NU TTR 3-4
vendor's licences NB TTA 2-4
wholesale dealer's licence issued only to tax collectors or deputy collectors MB TTA 4-2
wholesale dealers NL TTR 3 NL TTR 6
wholesale trade MB TAMTA 45 NL TCA 3.1 NL TTA 13 NS RAR 75-2
lost, destroyed or defaced permits ON TTA 1034 8
wholesale vendor bond PE TTA 6
wholesale vendor's licence NB TTA 2-1
wholesale vendor's permit required PE TTA 13
wholesale vendor's permits NS RA 38 NS RAR 74-6 NS RAR 79 ON TTA 3
wholesale vendors to sell only to retail dealers NS RAR 79-2
wholesaler (accountable) also tax collector NL TTR 4-2
wine, spirits, alcohol Federal EA 14-2
liens
for uncollected taxes MB TAMTA 61
lieu de travail
see workplace
lieu de travail intérieur
lieux visés par une licence
ban on false or misleading QC TA 24
ban on non-tobacco merchandise showing brand elements if lifestyle advertising or appealing to young persons Federal TA 27
banned on tobacco packaging QC TA 28
directed at young persons Federal TA 22
restrictions Federal TA 22
tobacco advertisements in magazines must not be construed as appealing to young persons Federal TA 22(3)
lifestyle advertising (publicité de style de vie)
defined Federal TA 22(4)
lighthouses
smoking sections Federal NSHR 4
limitation periods Federal TA 51
actions to commence within two years NB HCC 6
for prosecution of offences MB TAMTA 83
for tobacco offences BC TCA 6.6
offences against Ontario Tobacco Tax Act ON TTA 36
tobacco offences NL TTA 75 YK TTA 16
limousine
defined MB Taxicabs 1limousine
linear metre width
defined NS TAR 1
liqueur de malt
see malt liquor
liquor authority
defined Federal EA 2-1liqauthority
Liquor Control Act, New Brunswick
as administered act NB GR-TTA 3.2-1
Liquor Control Act, Newfoundland and Labrador
convictions under, wholesaler's licence refused NL TTA 13-3.1
Liquor Licensing Act, Newfoundland and Labrador NL SFER 8
list of countries (tableau des traitements tarifaires)
defined Federal CT 2-1listofcountries
List of Tariff Provisions (liste des dispositions tarifaires)
defined Federal CT 2-1listoftariff
listed international agreement
defined Federal EA 2-1listedintagreem
living accommodations (local d'habitation)
defined Federal NSHR 2
excluded from definition of public buildings AB PSSPBA 1
smoking sections Federal NSHR 4
lobbies
included in definition of workplace AB TRA 1k
local d'habitation
see living accommodations (local d'habitation)
locomotives
smoking sections Federal NSHR 4
see also hotels
defined AB TRR 10.1
smoking sections
smoking permitted in a separate room if designated by manager, is physically separate with ventilation system AB TRR 10.1
loi fiscale applicable
see applicable tax act (loi fiscale applicable)
see also elder homes
see also nursing homes
defined PE SFPA 1
smoking sections NL SFEA 4(2)
designated smoking rooms NL SFEA 4(2)
permitted outdoors PE SFPA 5
ventilation PE SFPA 5(2)
ventilation PE SFPAR 7
consumer to pay tax NB TTA 3
defined Federal EA 58-1loosetob NB GR-TTA 2loosetob QC TTA 2loosetob
retail consumer taxes QC TTA 8
taxes Federal EA 58.2
tobacco packaging QC Application 2.1
Lotteries Act, New Brunswick
as administered act NB GR-TTA 3.2-1
lounges
defined NS SFPR 2
excluded from definition of public buildings AB PSSPBA 1
included in definition of workplace AB TRA 1k
M
magazines
advertising restrictions Federal TA 22 QC RTCA 4
imports
advertising restrictions do not apply QC TA 26
inspection QC TA 34
defined Federal CA 2-1mail
mail order Federal TA 13
fumée principale defined Federal TRR 1
mainstream smoke (fumée principale)
defined Federal TPIR 1
make-up air
defined NS SFPR 2 PE SFPAR 1
defined Federal CA 2-1.1beer
manager (gérant)
defined AB TRA 1c AB TRA 1d YK SFPA 1manager
proprietor defined NU TCA 1 ON SFOA 9(12) SK TCA 2
penalties for failure to enforce smoking bans MB Offence Notices Reg A2-2
signs and MB NSHPA 6.1 NB SFPA 8 ON SFOA 18 SK OHSR 77-7
managers (gérant)
owners NL SFEA 2 NS SFPR 2 PE SFPA 1
proprietor MB NSHPA 1
Manitoba tear tape (bandelette d'ouverture destinée au Manitoba)
defined MB TTR 16
defined AB TTR 1-1-i.1 BC TDHCCRA 1 Federal EA 2-1mfr MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
fabrication defined NB HCC 1mfr
fabriquer defined Federal TA 2
manufactured tobacco
see also partially manufactured tobacco
categories of Canadian manufactured tobacco Federal EA 50-2
defined AB TTR 1-1-i.2 Federal EA 2-1mfrtob
duty payable Federal EA 42-3
duty refunds
imported tobacco products sold to non-resident departing Canada Federal EA 183-1
duty relieved
imported for personal use and stamped Federal EA 47
imported
unstamped tobacco possession Federal EA 32-2
non-application of duty tariffs Federal CT 92-3
removal from excise warehouse for personal use Federal EA 50-11
removal from excise warehouse for reworking or destruction Federal EA 50-10
removal from excise warehouse or special excise warehouse Federal EA 50-3
removal of imported cigars or, from an excise warehouse Federal EA 51-1
restrictions on storage of, or cigars in a special excise warehouse Federal EA 52
transitional duty provisions Federal EA 316-1
unpackaged
tobacco sales restrictions Federal EA 33
unstamped and unpackaged product to be warehoused Federal EA 37
unstamped tobacco possession Federal EA 32-2
unstamped tobacco sales restrictions Federal EA 32-3
defined AB TTA 1-1g MB TTR 1.1 NB GR-TTA 2mfr NS RAR 76-1f ON TTA 1034 24-2 PE TTA 1i QC TTA 2mfr
manufacturer (fabricant)
defined NB HCC 1mfrer ON TTA 1manufacturer
manufacturer's license
defined PE TTA 1j
manufacturer, defined
definition amended MB TTRA 16
excludes individuals, manufacturers because they are wholesalers or retailers; relatives of manufacturers or affiliates NB HCC 1typeoftobprod
manufacturing procedures
reporting requirements Federal TRR 9
marchand
see dealer
marchandises
see goods
marchandises désignées
see designated goods
mark
defined Federal EA 2-1mark
mark point
defined AB TTR 1-1-l
mark-point (station de marquage)
defined ON TTA 1mark-point
marked cigarettes (cigarettes marquées)
defined ON TTA 1markedcigarettes
marked for tax-paid sale in Alberta
defined AB TTA 1-1h
marked for the tax purposes of Manitoba (marqué à des fins fiscales pour le Manitoba)
defined MB TTA 1markedfor
marked fuel (carburant marqué)
defined MB TAMTA 1-1markedfuel
marked tobacco
defined NL TTA 2e1 PE TTA 1k SK RCAR 58.01c SK TTA 2i
marked tobacco (tabac marqué)
defined MB Reserves 1-1markedtob MB TAMTA 1-1markedtob
market share
calculation NL THCCRA 3
in apportioning liability BC TDHCCRA 1(6) BC TDHCCRA 7(3) MB TDHCCRA 1(6) MB TDHCCRA 3 MB TDHCCRA 7(3) NB HCC 1(6) NB HCC 3(3) NB HCC 7(3) NL THCCRA 3 NL THCCRA 9 NS TDHCCRA 8(3)
marking exemption permit
defined PE TTA 1l
marking permit
defined PE TTA 1m
marque (brand)
see brand image
see trademarks
see also public transportation
penalties for smoking Federal NSHA 5(3)-3
smoking restrictions Federal NSHA 2(2)
smoking rooms and smoking areas Federal NSHA 3
media
advertising restrictions Federal TA 31
medical clinic
defined as health care facility NL SFEA 2
meeting places
smoking bans YK SFPA 4-1f
member of a band (membre d'une bande)
defined MB Reserves 1-1bandcouncilIndian
member of his or her family (membre de sa famille)
defined ON TTA 19.1
member of the administrative and technical staff
defined QC Fiscal 1memadmin
member of the diplomatic staff
defined QC Fiscal 1memdip
menace de dommage grave
see threat of serious injury (menace de dommage grave)
Mental Health Act
facilities under, defined as group living facility AB TRA 1a-1
messager
see courier
metered taxicab
defined MB Taxicabs 1meteredtaxicab
Mexico (Mexique)
defined Federal CT 2-1Mexico
military bases
smoking restrictions exemptions NB SFPA 2(3)
within Manitoba exempt from Non-Smokers Health Protection Act restrictions MB NSHPA 9.4
mines
defined MB NSHPR 2
designated outdoor smoking structures
ventilation NU ETSWR (Mine HSA) 3
smoking bans NU ETSWR (Mine HSA) 1
smoking sections
designated outdoor smoking structures NU ETSWR (Mine HSA) 3
submarine or outside the offshore area
Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
minimum number of cigarettes BC TCR 4 NB TSA 4 NU TCA 10 NU TCA 22(2) QC TA 19
minimum purchase age legislation BC TCA 2.2 BC TCR 2 Federal TAR 4 NB TSA 5 NL TCA 4 NS TAA 5 NU TCA 3 ON SFOA 3 PE TSAA 4 PE TSAAR 1 QC TA 13 SK TCA 4
see also youth access
penalties BC TCR Schedule2 NT TCA 23 NT TCA 28 QC TA 43.2 QC TA 43.5 SK TCR 7
retail outlet operators must not sell tobacco to persons buying for minors QC TA 14.3
signs stating must be posted; must be authorized signs NT TCA 6
defined AB TTA 1-1i Federal CT 2-1minister Federal EA 2-1minister Federal TA 2 MB NSHPA 1 MB TAMTA 1-1minister MB TTA 1minister MB TTR 1-1minister NB SFPA 1 NB TSA 1 NB TTA 1minister NL SFEA 2 NL TCA 2 NL TTA 2f NS RA 2d NS SFPA 2 NS TAA 3 NU TCA 1 ON SFOA 1 ON TTA 1minister PE SFPA 1 PE TSAA 1 PE TTA 1n QC TTA 2minister SK TCA 2 SK TTA 2j YK SFPA 1minister
designated minister defined AB PSSPBA 1
Minister of National Revenue
Power to delegate to Canada Revenue Agency Federal CA 2-6
Minister of Public Safety and Emergency Preparedness
defined Federal CA 2-1minister
power to delegate of Federal CA 2-4
power to delegate to Canada Revenue Agency Federal CA 2-5
Ministère du Revenu
defined QC TTA 2ministre
minor
defined AB TRA 1e BC TCR 4.3
minor (mineur)
defined YK SFPA 1minor
minor variances
2215139 Nova Scotia Ltd. aka Stratos Restaurant Ltd. NS SFPR 8
Dutchie's Restaurant and Lounge Limited NS SFPR 8
The Purdy Building NS SFPR 8
Tom's Little Havana Cafe Limited NS SFPR 8
minors
see youth
see youth access
mise en garde
see health warnings (mise en garde)
MLAs (members of the legislative assembly)
included under tobacco tax rules ON TTA 2-3
month
defined Federal EA 2-1month
smoking restriction exemptions MB NSHPA 3(2) NT TCA 8-2 YK SFPA 5b
see also hotels
see also motel rooms
smoking bans NL SFEA 4 YK SFPA 4-1r
workplace smoking restriction exception NU TCA 13(4)
motor vehicle (véhicule automobile)
defined MB TAMTA 78 ON TTA 1motorvehicle
moyen de transport
see conveyance
see also apartments
see also condominiums
see also hotels
see also motels
common areas of a multi-unit residential facility defined as public place AB TRA 1f
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1r
multi-service centres
smoking bans NL SFEA 4
municipalities
bylaws ON MunAct 115-4
in a conflict between any act and bylaw, the provision that restricts smoking most will prevail NU Cities 54.6-15
in conflict between act and smoking bylaws, more restrictive provision prevails AB TRA 10
powers to regulate, restrict or prohibit smoking unaffected by act; more restrictive provisions prevail YK SFPA 15
tobacco offences may be prosecuted by a municipal court QC TA 39
museums
smoking area bans PE SFPA 9
smoking bans NS SFPA 5
N
defined Federal CA 2-1nafta
defined Federal CA 2-1naftacountry Federal CT 2-1NAFTA
nearest collection point
defined MB TTR 1-2
negative air pressure
defined PE SFPAR 1
Newfoundland and Labrador
Child Welfare Act NL TCA 11
Liquor Licensing Act NL SFER 8
Members of the House of Assembly
tax collectors ineligible for election as NL TTA 23
tax rebates for Labrador City, Wabush, Red Bay, and Coastal area of southern Labrador NL TTA 9-2
newspapers
advertising restrictions Federal TA 22 QC RTCA 4
imports
advertising restrictions do not apply QC TA 26
nicotine replacement therapy products
not included in tobacco restrictions NU TCA 2
nightclubs
see bars
nine metre rule
nominal wall space
defined BC TCR 4.2
non-angler (pers. ne pêchant pas à la ligne)
defined MB Offence Notices Reg 1non-angler
non-duty-paid
see also duty
defined Federal EA 2-1nondutypaid
reporting requirements Federal EA 206-1
non-profit organizations
smoking bans QC TA 2-6.2
Non-Smokers Health Protection Act, Manitoba
convictions under, and retail licensing MB TAMTA 10-2
non-taxable retail purchase (achat au détail non taxable)
defined MB Reserves 1-1non-taxretailpurch
normal retail price (prix normal de vente au détail)
see pricing
North American Free Trade Agreement (NAFTA)
see NAFTA
not marked for tax-paid sale in Alberta
defined AB TTA 1-1j
Nuclear Safety and Control Act Federal NSHA 8.1
number of cigarettes
stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
numéro tarifaire
see tariff item (numéro tarifaire)
Nunavut
Cities, Towns and Villages Act NU TCA 25
Hamlets Act NU TCA 26
Tobacco Tax Act amendments NU TCA 24(1)
nursery schools
smoking area bans PE SFPA 9
see also elder homes
see also long term care facilities
see also personal care homes
see also residences for the elderly
see also special care homes
as defined in Nursing Homes Act to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
defined as group living facilities AB TRA 1a-1 NB SFPA 1
licensee responsible for safe use of designated smoking room, to design and implement a fire safety plan, and to ensure compliance SK PCHR 39.1-2
smoking bans MB NSHPA 2 NL SFEA 4 ON Reg 48/06 12
smoking restrictions NT TCA 8-2 ON SFOA 9(7) YK SFPA 5c
smoking sections
with capacity of 11 or more residents to have designated smoking rooms with a window, safety ashtrays, and a metal trash container with a safety lid SK PCHR 39.1
tobacco sales bans PE TSAA 4.1
Nursing Homes Act, Ontario
areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
O
occupant restraint system
defined MB Taxicabs 1occupantrestrain
off-reserve community
defined ON Reg 649/93 1offreservecommunity
offence against a fiscal law
defined QC TTA 2offenceagainst
office employee
defined QC Fiscal 1officeemployee
defined AB TTA 1-1k Federal CA 2-1officer Federal EA 2-1officer
officer (agent d’exécution)
defined NT TTA 1officer NU TTA 1officer
officer of the legislature
defined AB PSSPBA 1
offshore area
defined NS RA 32b
wholesale vendor licence holders may possess, store or sell unmarked tobacco for sale from a ship chandler operation outside territorial waters NB GR-TTA 4.1-2f
offshore areas
outside, Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
Ontario Tobacco Tax Act
offences against, limitation periods ON TTA 36
defined NL SFEA 2
operator (utilisateur)
defined ON TTA 1operator
operator of a place or business
defined QC TA 3operator
order of restoration AB PYTUA 4 BC TCA 4 Federal TA 40 Federal TSRR NB TTA 2.2-8 NT TTA 7.8-3 NU TTA 7.8-3 ON TTA 6-12 PE TTA 26-3 PE TTA 26-4 QC Application 11.3 QC TTA 13.7.1 SK TTA 6-4 SK TTA 25-3 SK TTR 11
see also seized goods
cigarettes, unmarked ON TTA 23.1-5 ON TTA 24-4 ON TTA 29-1.5
compensation MB TAMTA 34-5
expenses to be paid NB TTA 2.2-12.1
motor vehicles, aircraft, ships, boats NL TTA 43.1
motor vehicles, aircraft, ships, boats returned on not guilty finding NL TTA 43-5
penalties ON TTA 6-9
penalties on imported tobacco seized by postal agent AB TTA 3-1.07
restoration of tobacco Federal CA 117-1
seized goods or tobacco NB TTA 2.2-12
seized tobacco MB TAMTA 32 MB TAMTA 36 NB TTA 2.2-8 PE TTA 26-2
tobacco in bulk ON TTA 24-4
when cross-border shopper pays taxes ON TTA 13.2-2
without conviction MB TAMTA 36-3
other tobacco
defined ON TTA 29.1
outdoor bus shelters
see bus shelters
outdoor eating areas, defined
as restaurants AB TRA 1h
outdoor eating or drinking areas NB SFPA 1 NB SFPR 2
outdoor smoking areas
see smoking sections
outdoor taxi shelters
defined NB SFPA 1
outdoors
advertising restrictions
banned MB NSHPA 7.3
day care centres
smoking bans on the grounds of educational institutions, child and daycare centres QC TA 2.1-3
designated smoking structures
mines NU ETSWR (Mine HSA) 3
mines
designated smoking structures outside NU ETSWR (Mine HSA) 3
outdoor eating areas at private clubs MB NSHPA 1(2)
outdoor eating areas at restaurants NB SFPR 3
prescribed distances from public places, four metre rule NS SFPA 5(4)
smoking restrictions AB TRA 3
prescribed distances from a doorway, window, or air intake of a public place BC TCA 2.3
private clubs MB NSHPA 1(2)
restaurants MB NSHPA 1(2)
schools NS SFPA 5(2)
within a prescribed distance from doorways, windows, air intake in public places YK SFPA 4-2
within nine metres from a door to public buildings QC TA 2.2
smoking sections
long term care facilities PE SFPA 5
permitted outside hospitals PE SFPA 9
public places PE SFPA 8
overpayment (paiement en trop)
defined NT TTA 20.1overpayment NU TTA 20.1overpayment
owners
see managers
P
see also cigarette packaging
defined AB TTR 1-1-m NL TTA 2g1 PE TTA 1p QC TTA 2package SK TTA 2k
package (paquet) MB TTA 1package MB TTR 1-1package NB TTA 1package ON TTA 1package YK TTA 1package
package inserts
specifications Federal TPIR 7
tobacco products Federal TPIR 9
warning labels Federal TA 15
package of cigarette tobacco
defined NL TTMR 2-2f
package of cigarettes
defined NL TTMR 2-2e NS RAR 76-1g ON TTA 1034 1-1package PE Reg EC147-08 1e
packaged
defined Federal EA 2-1packaged
packaging
stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
packaging (emballage)
defined MB TTA 1packaging
paquet
see package
Pari-Mutuel Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
parking garages, enclosed
included in definition of workplace AB TRA 1k
Parkwood Hospital of St. Joseph's Health Care, London
designated facilities for veterans at ON Reg 48/06 21
Parkwood Hospital site of St. Joseph's Heath Care, London, Ontario ON Reg 48/06 21
partenaire de libre-échange
see free trade partner (partenaire de libre-échange)
partially manufactured tobacco
defined Federal EA 2-1partiallymfrtob
or foreign brand tobacco, removal from excise warehouse Federal EA 50-8
passenger
defined MB Taxicabs 1passenger
passenger van
defined MB Taxicabs 1passengervan
patients
group living facilities
smoking sections MB NSHPA 3 NB SFPA 4
of a group living facility may smoke in a designated smoking room with a separate ventilation system AB TRA 5
psychiatric facilities
smoking sections ON SFOA 9(8)
patios
defined PE SFPAR 1
smoking restrictions
exemptions BC TCR 4.22
pays
see country (pays)
pays ALÉNA
see NAFTA country (pays ALÉNA)
peace officer
defined Federal EA 2-1peaceofficer NB TTA 21.1
tax officer as MB TAMTA 4-2
peace officers
defined AB PYTUA 1
penalties BC TCA 6.3 BC TCR Schedule2 Federal NSHR 16 Federal TA 43 MB NSHPA 8 NB TSA 9 NL SFEA 10 NS TAA 12 NU TCA 17 NU TCA 19 ON SFOA 15 PE SFPA 19 PE TSAA 8 QC TA 56 SK TCA 20
advertising restrictions BC TCR Schedule2
appeal NL TTA 60
ashtrays MB Offence Notices Reg A6.1-2
assessment period AB TTA 46
black stock AB POPR 21.01-3 AB TTA 33
cigar rooms QC TA 59durationcigar
cigarette vending machines NT TCA 33 SK SOPR 11
commission by employee or agent as proof of offence YK SFPA 12-2
contravening Ontario Tobacco Tax Act ON TTA 35
conviction on balance of probabilities; penalties BC TCA 6.1
corporations
advertising or promoting tobacco products in retail stores, where visible to children, outdoors, or visible from outside MB Offence Notices Reg A7.3-1corp
supplying tobacco to minors MB Offence Notices Reg A7.2corp
counterfeit tobacco packaging ON TTA 34
defacing, removing no smoking signs MB Offence Notices Reg A6.1-2
delivering unmarked cigarettes without a permit ON TTA 9.1-3
delivery, storage, transport or possession of tobacco acquired from unregistered dealers ON TTA 35-2.0.1
displaying tobacco so it is visible to the public in business premises where young persons are permitted access SK SOPR 7
diversion of tobacco products Federal EA 236-1 Federal EA 236-2
employers who act against employee whistleblowers MB Offence Notices Reg A7.6-3
enclosed public spaces
failure to ensure absence of things designed to facilitate smoking SK SOPR 14
exporting raw leaf tobacco without approval Federal EA 235
exporting without registration certificate ON TTA 5-11.2
factors in administrative hearings BC TCR 13
failure to enforce smoking bans MB Offence Notices Reg A2-2 NT TCA 28(3) SK SOPR 16
failure to mark or stamp cigarettes ON TTA 8-11
failure to minimize smoke in a non-smoking area or to post signs MB Offence Notices Reg A2
failure to post signs respecting smoking bans SK SOPR 17
failure to report tobacco taxes by tear tape manufacturer ON TTA 17-3.1
failure to report, remit tobacco taxes QC TTA 14
false claims for tobacco tax refunds ON TTA 39.1
false identification or proof of age NT TCA 28(1.1)
false statements NT TTA 23 ON TTA 28-3 SK TTA 27
furnishing tobacco to a young person SK SOPR 1
gifts of tobacco to minors on school premises QC TA 48.1
immediate collection by peace officer NB TTA 21.1-2
importing or exporting without a registration certificate ON TTA 5-13
importing without registration certificate ON TTA 5-11.1
indicia or tear tape ON TTA 8-9
inspection non-compliance MB Offence Notices Reg A7.5-3
interest ON TTA 18.1-5 YK TTA 12
interjurisdictional transporters ON TTA 17-4.1
failure to register ON TTA 6-2.2
licensing suspensions AB TRA 8.4 BC TCA 2-4 BC TCA 7 QC TA 59 QC TA 59duration
limitation periods YK SFPA 13
manufacturing tear tape without a permit ON TTA 7.1-7
marking or stamping cigarettes without a permit ON TTA 8-10
non-compliance with smoking restrictions YK SFPA 12
obstructing inspection NT TCA 28(4) PE TR schedules
offences under Tobacco Tax Act, Northwest Territories NT TTA 23.2
Ontario indicia on tobacco products for sale outside Ontario ON TTA 33-2
penalties or interest imposed NL TTA 57
permitting a minor in a smoking room QC TA 43.1
possession of more than permitted unmarked cigars or tobacco products ON TTA 29.1-3
possession of raw leaf tobacco without packaging or stamps Federal EA 215-1
possession of unstamped tobacco Federal EA 216-1
promotional merchandise QC TA 50 QC TA 52
purchase, sale, possession, storage of unmarked tobacco or tobacco intended for sale outside of Nunavut NT TTA 23.2 NU TTA 23.2
purchasing tobacco from an importer without registration certificate ON TTA 5-11.2 ON TTA 5-14
recordkeeping offences NL TTA 67 SK TTA 27
records inspection non-compliance MB TAMTA 21-4
register of offences by retail outlets QC TA 58
removing tobacco products or designated goods from customs office, sufferance warehouse, bonded warehouse or duty free shop; or selling same Federal CA 109.2-2
repeat offences
injunctions BC TCA 13
number of convictions in calculating penalties NT TCA 29
reporting offences AB TTA 40 MB TAMTA 75-4
retail display bans BC TCR Schedule2 MB Offence Notices Reg A7.3-1
retail outlets Federal TA 45 NL TCA 3.2 NL TCA 7 NS TAR 6 ON Reg 48/06 25 SK TCA 22 SK TCA 23
giving tobacco to a minor QC TA 43.4
licence suspensions, tobacco seizures NU TCA 24(1)
reporting requirements QC TA 49
sales to youth, displays, signage, promotional merchandise Federal TA 45
unlicensed sales NL TTA 49
retail signs ON Reg 48/06 25 SK TCR 5
return of seized perishable goods Federal CA 119-1
sale and delivery outside Quebec without authorized packaging QC TTA 13.2
same offences on different days will constitute separate offences BC TCA 12 QC TA 57
seized imported tobacco AB TTA 3-1.07
seized vehicles forfeit upon conviction for tobacco offences AB TTA 25-5
selling not in accordance with act; not complying with inspectors; not reporting convictions BC TCA 12
selling or supplying tobacco to a minor; for purchasing or attempting to purchase for a minor PE TR schedules
selling tobacco in a prohibited place SK SOPR 10
selling tobacco to young persons NT TCA 23
selling untaxed cigars or tobacco products ON TTA 29.1-6
sign infractions, retail outlets
failure to display minimum purchase age signs, health warnings SK SOPR 9
signs SK SOPR 15
removing, defacing, altering signs NT TCA 28(5)
single cigarette sales BC TCR Schedule2 SK SOPR 2
single cigarillo sales SK SOPR 3
smoke-free violations NS SFPA 14
smoking offences AB PSSPBA 4 MB Offence Notices Reg A2 NT TCA 28(2) SK SOPR 13
smoking on mass transit Federal NSHA 5(3)-3
smoking restriction violations NB SFPA 13
smoking restrictions violations Federal NSHA 11
smuggled tobacco possession QC TTA 14.3
smuggling NL TTA 68.1
stamping of raw leaf tobacco; removal of waste tobacco Federal EA 234
supplying tobacco to minors MB Offence Notices Reg A7.1
tax collection NL TTA 47 NL TTA 69 NT TTA 25 NU TTA 25-2 ON TTA 19-2 ON TTA 19-3.4
tax evasion AB TTA 40 MB TAMTA 76-4
tear tape manufacturer failure to report ON TTA 17-4.2
tear tape unlicensed distribution or possession ON TTA 34.1-3
those who assist in committing an offence are also guilty of the offence, and liable for the same penalties QC TA 57.2
time limitations AB TTA 35
tobacco offences AB TRA 8 NL TTA 68.1 NL TTA 71 NT TCA 22 PE TR schedules QC TA 51
tobacco possession offences AB TTA 41 NL TTA 68.1
tobacco possession or smoking in a public place by a minor AB PYTUA 3
tobacco products purchase offences NL TTA 68.1
tobacco purchase offences NT TCA 28
tobacco sales BC TCA 12
tobacco sales bans ON TTA 20.2 PE TR schedules
tobacco sales offences NL TTA 68.1 NT TTA 23.1 NU SCPR 3
tobacco sales without a permit NU TTA 23.1
tobacco seizures ON SFOA 17 ON TTA 24-11 QC TA 61removal
tobacco storage offences NL TTA 68.1
Tobacco tax Act, Nunavut offences NU TTA 23.2
tobacco tax offences AB POPR 21.01 AB TTA 35 AB TTA 40 AB TTA 41 NB TTA 18-1 NT TTA 19 NU TTA 19 ON TTA 2-7 ON TTA 4-8 PE TTA 28
transport of tobacco offences ON TTA 6-16 QC TTA 14.2
unauthorized signs where tobacco products are sold SK SOPR 8
unlawful possession, transportation or importation NU SCPR 1
warehousing of unmarked tobacco or cigars Federal EA 234
wholesale dealers
delivering to retail dealer despite tobacco sales bans ON TTA 20.2-3
unlicensed sales of tobacco NL TTA 48
wholesale dealers selling or delivering tobacco without a permit ON TTA 31
wholesale trade NL TCA 3.2 NL TCA 7 ON SFOA 16
wholesale trade licensing ON TTA 3-7
youth who purchase tobacco NT TCA 28
periodic returns and remittances of tax (remises du produit de la taxe et déclarations périodiques)
defined MB TTR 1-1periodicreturns
permanent establishment
defined NL TAA 21-2 NL TTA 2g2
permanent resident
defined QC Fiscal 1permanentresident
permis
see licence
permis en vigueur
see subsisting licence (permis en vigueur)
defined MB TTA 1permit NS RA 32c
defined Federal CA 2-1person Federal EA 2-1person MB TAMTA 1-1person MB TDHCCRA 1 NS RA 2e ON TTA 36.1 PE TTA 1q QC TTA 2person
person (personne) MB TTA 1person NB HCC 1person
defined to include a purchaser MB TTA 3.1
defined to include a trust, joint venture or trade association BC TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
person in care or resident
defined BC TCR 4.23
see also nursing homes
defined SK TCR 5
smoking restrictions SK TCA 11(3)
Personal Property Registry (Bureau d'enregistrement)
defined MB TAMTA 1-1personalpropertyregistry
filing lien for tax debt MB TAMTA 66
personal use
defined Federal EA 2-1personaluse
personal use of tobacco
ban on tobacco storage does not apply to NT TCA 26(8)
duty not payable
imports Federal EA 45-2
duty relieved
imported traveller's tobacco Federal EA 54-4
imports
packaging and stamps Federal EA 35-2
reporting requirements and consumer taxes QC TTA 9
quantity limits YK TTA 3
duty free purchase PE TTA 19
imported, unstamped tobacco Federal EA 32-2
possession of tobacco packaged outside Northwest Territories NT TTA 5.1-2
tobacco packaged outside Nunavut NU TTA 5.1-2
removal of imported manufactured tobacco or cigars from an excise warehouse Federal EA 51-2
removal of manufactured tobacco or cigars from excise warehouse Federal EA 50-11
reporting; tax payable NS RA 35
storage of manufactured tobacco or cigars in a special excise warehouse Federal EA 52
tax exemptions NL TTR 16
tobacco possession and liability to pay tax ON TTA 13
tobacco sales bans Federal EA 32-3
personne
pharmacies
defined NL TCA 4.1 NT PA Defs PE TSAA 4.1
as in Drug and Pharmacies Regulation Act ON SFOA 4
as in Pharmacy Act NS TAA 3 NT TCA 7 NU TCA 9
as in Pharmacy and Drug Act AB TRA 1e1
tobacco sales bans AB TRA 7.3 NB TSA 6.1 NL TCA 4.1 NS TAA 9B NT TCA 7-2 NU TCA 9 ON SFOA 4 PE TSAA 4.1 QC TA 18
Pharmacy and Drug Act, Alberta
facilities under, defined AB TRA 1e1
photographic identification BC TCA 2-2.1 BC TCR 3 Federal TAR 2 MB Age Reg 2 NB TSA 5 NB TSAR 7 NL TCA 4 NS TAR 3 NT TCA 3(2) ON SFOA 3 PE TSAAR 2 SK TCA 4
pierres précieuses ou fines
see precious and semi-precious stones
pipe tobacco
defined as prescribed tobacco SK TTR 4
smoking of, or cigars, in cigar rooms QC TA 8.1
warning labels Federal TPIR 6
place
defined ON SFOA 3.2
place of employment
defined NS SFPA 2
place of employment (lieu de travail)
defined YK SFPA 1placeofemployment
places of entertainment
defined ON SFOA 3.2
smoking restrictions YK SFPA 4-1f
point of purchase
health warning signs in retail outlets NS TAR 3 QC TA 20.4
health warning signs, minimum purchase age BC TCR 5
signs NB TSAR 4 PE TSAAR 1(3)
point of sale system
defined BC TCR 1
police officer
defined NB TSA 1
political division of a foreign State
defined QC Fiscal 1politicaldivision
pools
smoking area bans PE SFPA 9
smoking bans YK SFPA 4-1j
smoking restrictions NL SFEA 4
tobacco sales bans PE TSAA 4.1
position
post-secondary institution, campus
defined BC TCR 4.1
post-secondary institutions, university campuses and
tobacco sales bans BC TCA 2.1
postal agent
defined AB TTA 1-1k1
receivers of tax payable, when tobacco is received AB TTA 3-1.02
postal agents
may detain tobacco if taxes not paid on imported tobacco AB TTA 3-1.06
powerwalls
precious and semi-precious stones
defined Federal CA 2-1.1precious
defined Federal CA 2-1.2
preferential tariff treatment under CCRFTA Federal CA 2-1prefCCRFTA
preferential tariff treatment under CIFTA Federal CA 2-1prefCIFTA
preferential tariff treatment under NAFTA Federal CA 2-1 prefNAFTA
premium limousine
defined MB Taxicabs 1premiumlimousine
premium taxicab
defined MB Taxicabs 1premiumtaxicab
préparation assujettie à des restrictions
preportioned stick (bâtonnet mesuré)
defined MB TTA 1preportionedstick
defined Federal CA 2-1prescribed Federal EA 2-1prescribed NS RA 2f SK TTA 2l
prescribed case
defined QC Application 2.2
prescribed cigarettes
duty relieved on Federal EA 58-2
warehousing unpackaged and unstamped tobacco
exemptions Federal EA 38-4
from doorways, windows, air intake of public places, smoking restrictions BC TCA 2.3 BC TCR 4.22 YK SFPA 4-2
from entrance to enclosed work sites, smoking bans
three metre rule NT ETS Worksite 082 1 NT ETS Worksite 083 2
from public places, smoking bans AB TRA 3
five metre rule AB TRR 1
four metre rule NS SFPA 5(4)
nine metre rule ON Reg 48/06 12 QC TA 2.2
three metre rule BC TCR 4.22 NU ETSWR (Mine HSA) 1 NU Safety Act 1 NU TCA 13
prescribed group
smoking restrictions do not apply to, when used for a prescribed purpose BC TCA 2.3
prescribed person
tax reporting and remittance on tobacco not purchased or intended to be consumed in Manitoba MB TTR 15.3
prescribed tobacco
defined SK TTR 4
prescribed, defined
prescribed (prescrit) ON SFOA 1 ON TTA 1prescribed SK TCA 2
prescrit
see prescribed
president
defined Federal CA 2-1president
powers, duties and functions Federal CA 2-3
prevention
purpose of act is protection of youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
purpose of act is to promote the health of young persons by restricting access to tobacco products, and from inducements to use tobacco NS TAA 2
purpose of act to protect health of Canadians; protection of young persons and others from access to tobacco, inducements and dependence; to enhance awareness of health hazards of tobacco Federal TA 4
price at retail
see also pricing
definition includes tax payable under the Excise Act or the Excise Tax Act NT TTR 10.1
aggregate of duty, tax, excise tax QC TTA 7.1.1
aggregate of excise duty, tobacco tax, excise tax QC TTA 9.2.1
cigarettes NT TTA 28 NU TTRegsA 2
minister may prescribe NT TTA 28 NU TTA 28
retail outlets in Yellowknife, quarterly sampling to determine price per cigarette and per gram of tobacco NU TTR 11
taxable price per cigarette defined NU TTA 1taxablepricepercig
weighted average retail price QC FX 1
cigars
calculation of taxable price SK TTA 3-3
normal retail price will be the manufacturer's suggested retail price NB GR-TTA 8-1
price at retail defined, calculation of MB TTA 20.2
purchase price specified; to include tax payable NL TTR 21
customs duty, excise tax, transportation costs in definition of "sale price", "purchase price", "fair value" NS RA 32f
definition includes tax payable under the Excise Act or the Excise Tax Act NT TTR 10.1
minimum retail tobacco price fixed as aggregate of duty, tax, excise tax QC TTA 7.1.1
normal retail price (prix normal de vente au détail)
defined NB TTA 1normalretailprice
purchase price defined NS RA 32f
sale price defined NS RA 32f
tax calculation SK TTA 3
taxable price per gram of tobacco
defined NT TTA 1taxablepricepergram NU TTA 1taxablepricepergram
taxes not assumed or absorbed NS RA 41
tobacco products
minister may prescribe NT TTA 28.1 NU TTA 28.1
defined MB TAMTA 14
principal display surface (principale surface exposée)
defined Federal TPIR 1
exempt from smoking restrictions in act NB SFPA 2(3)
smoking bans NS SFPA 5 QC TA 2-11 YK SFPA 4-1c
smoking sections QC TA 9
within Manitoba exempt from Non-Smokers Health Protection Act MB NSHPA 9.4
youth access to tobacco permitted NL TCA 4
private club
defined NS SFPR 2(5)
private clubs
outdoor eating areas
smoking restrictions MB NSHPA 1(2)
smoking bans NL SFEA 4 NS SFPA 6
private dwelling
defined ON SFOA 1(2)
definition of "institution" does not include SK OHSR 77-1a
private function
defined MB NSHPA 1
Private Hospitals Act
areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
private residences
limits on smoking bans at, unless person requested not to smoke in presence of another YK SFPA 5
private schools
see schools
prix normal de vente au détail
see pricing
prix taxable par cigarette
see pricing
prix taxable par gramme de tabac
see pricing
proceeds (produit)
defined PE TTA 22
in relation to a sale or lease
defined MB TAMTA 53.1
produce
defined Federal EA 2-1produce
produit de tabac (tobacco product)
see tobacco products
produit de tabac pour consommation (consumer tobacco product)
see tobacco products
produit du tabac
see tobacco product (produit de tabac)
produit du tabac désigné
see tobacco products
produits de tabac
see tobacco products
produits identiques
see identical products (produits identiques)
professional engineer
see engineer
prohibited period
defined NS TAR 1
promote
defined AB TRA 1e2
promote or promotions (promouvoir ou promotion)
defined NB HCC 1promote
promotional campaigns
advertising bans QC TA 24
tobacco manufacturers required to report sums of money invested in QC TA 30
promotional merchandise
ban on non-tobacco merchandise showing brand elements if lifestyle advertising or appealing to young persons Federal TA 27
banned Federal TA 29
gifts of tobacco to minors on school premises prohibited QC TA 17.1
must be in original packaging Federal EA 33
penalties for giving gifts of tobacco to minors on school premises QC TA 48.1
penalties for operator of retail outlet who gives tobacco to a minor QC TA 43.4
penalties for retail outlet violations Federal TA 45
tobacco industry may give gifts without promotional consideration QC TA 22
tobacco may not be given free of charge, be reduced in price, or be offered as a gift in a contest for promotional reasons QC TA 21
tobacco outlet operators may not give tobacco to minors QC TA 14.2
trademarks not to appear on QC TA 27
ban on sale or gift of tobacco to a minor by vendor or employee NS TAA 5
ban on tobacco as premiums, prizes, unless tax paid PE Reg EC147-08 2
banned in retail outlets
where children are permitted, outdoors, or inside a structure or vehicle where visible from outside MB NSHPA 7.3
where tobacco is sold NB Amend TSA 6.5-1
where visible from outside, where youth have access NT TCA 5
banned where tobacco products are sold, where visible from outside AB TRA 7.2
banned where young persons are permitted access SK TCA 6
banned where youth have access NT TCA 5
celebrity endorsements Federal TA 21
defined Federal TA 18
promote or promotion BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
promotional material NB TSAR 2
gifts of unmarked tobacco prohibited NL TTA 6
in apportioning liability MB TDHCCRA 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
in retail outlets ON Reg 48/06 7
no distribution, sale, barter, offer for sale, or gifting of tobacco NS RA 39-3
penalties for advertising or promoting tobacco where it is sold and where young persons are permitted access SK SOPR 5
penalties for offences against retail outlet ban, displaying where children are permitted, outdoors, or inside a structure or vehicle where visible from outside MB Offence Notices Reg A7.3-1
permitted where tobacco sale is the major activity MB Offence Notices Reg A7.1
restrictions Federal TA 19
retail display bans YK SFPA 9
promotions (promotion)
defined NB HCC 1promote
proof of age AB PYTUA 4.3 BC TCR 3 Federal TA 8(2) Federal TAR 2 Federal TAR 4 MB Age Reg 2 NB TSA 5 NB TSAR 7 NL TCA 4 NS TAA 5(4) NS TAR 7 NT TCA 3 NT TCA 13 NU TCA 3 ON Reg 48/06 3 ON SFOA 3 QC TA 13.1 SK TCA 4
penalties NT TCA 28(1.1)
property
defined SK TTA 18b
proprietor
see also managers
building managers, owners, lessees deemed liable for contravening tobacco sales bans BC TCA 2.1
proprietor (gestionnaire)
defined NT TCA 1proprietor
protection from secondhand smoke in the workplace
see workplace rights
provincial corporation
defined AB PSSPBA 1
see also group living facilities
see also hospitals
defined as group living facility NB SFPA 1 NB SFPA 2
smoking bans ON Reg 48/06 12
smoking restrictions ON SFOA 8
smoking sections NL SFEA 4(2) ON SFOA 9(8)
to set out area for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
tobacco sales bans ON SFOA 4 SK TCA 8
psychiatric hospital centres
smoking rooms permitted QC TA 5
public body
defined BC TCR 4.1
public building
defined AB PSSPBA 1
public buildings
defined as public places NT TCA 1publicplace
outdoors
smoking bans within 9 metres from a door QC TA 2.2
public entertainment facilities
see also bars
see also bingo parlours
see also bowling alleys
see also casinos
designated smoking areas BC OHSR 4.83
public health
for reasons of, tobacco manufacturers required to report new forms of tobacco, new brands or products, new distribution methods QC TA 31
public health policies Federal TA 4
ban on trade, sale, distribution, provision, advertising, promotion of tobacco that deceives consumers or purchasers, or interferes with public health deterrence programs BC TCA 2
boards of health to superintend, provide or ensure provision of health programs and services including elimination of health hazards; disease control; health promotion; family health services, including tobacco use prevention programs; epidemiological data collection ON HPPA 5
bylaws may prohibit or regulate smoking to protect public health NU Cities 102 NU Hamlets 102
fund established for the promotion of a healthy lifestyle QC HL 1purpose
minister to take necessary steps to reduce tobacco dependence in the population QC sante 3m
purpose of act is to promote the health of young persons by restricting access to tobacco products, inducements to use tobacco AB PYTUA Preamble NS TAA 2
purpose of act is to protect citizens' health, enhance awareness of health hazards of tobacco use, to protect the health of young persons by restricting access to tobacco products,
inducements to use tobacco NB TSA 2
purpose of act is to protect youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
public health statistics
boards of health to superintend, provide or ensure provision of health programs and services including elimination of health hazards; disease control; health promotion; family health services, including tobacco use prevention programs; epidemiological data collection ON HPPA 5
Public Hospitals Act, Ontario
areas for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
public houses
smoking bans QC TA 2-8.2
public place
defined AB TRA 1f
definition will not apply to roads NU Cities 54.6-4
public place (lieu public)
defined NT TCA 1publicplace
public places
see also enclosed places
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(4)
ban on furnishing tobacco to a young person does not prevent a legal custodian of a young person from providing tobacco other than in a public place or where the public has access SK TCA 4
ban on furnishing tobacco to a young person in a public place Federal TA 8
councils may regulate, designate, prohibit smoking in public places and workplaces NU Cities 54.6-2
defined AB PYTUA 1 NL SFEA 2 NU TCA 1 PE SFPA 1
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(4)
enclosed public spaces
penalties for failure to ensure absence of things designed to facilitate smoking SK SOPR 14
smoking bans MB NSHPA 2 NB SFPA 3 ON SFOA 9
smoking or holding lighted tobacco in
penalties SK SOPR 13
may be defined in bylaw ON Toronto 98-3
minors may not smoke or possess tobacco in AB PYTUA 2
municipal bylaws may define; may require posting of signs, define signage, smoking areas, ventilation, owner enforcement ON MunAct 115-4
private use of public places
smoking restrictions NS SFPA 7
signs PE SFPAR 5
smoking bans NL SFEA 4 NS SFPA 5 PE SFPA 4 QC TA 2-11
signs NB SFPR 4
smoking bans and restrictions ON Toronto 98-1
smoking bans prescribed distances from public places, nine metre rule ON Reg 48/06 12
smoking bans prescribed distances from public places, three metre rule NU ETSWR (Mine HSA) 1
smoking bans signs to be posted AB TRR 2-2
smoking bans within a prescribed distance from doorways to AB TRA 3
smoking bans, prescribed distance defined as five metres from a doorway, window or air intake of a public place AB TRR 1
smoking bans, prescribed distances from public places, four metre rule NS SFPA 5(4)
smoking restriction signs AB TRR 4
smoking restrictions NU TCA 14 SK TCA 11
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
managers and NL SFEA 4(3)
or workplaces, municipalities may prohibit or ban smoking in ON MunAct 115
workplace liability NU TCA 14(3)
smoking restrictions within a prescribed distance from a doorway, window, or air intake of a public place BC TCA 2.3
smoking sections PE SFPA 4 PE SFPA 6
outdoors PE SFPA 8
tobacco restrictions do not prevent use of tobacco for traditional Aboriginal spiritual or cultural practices or ceremonies SK TCA 11(3)
public transit vehicle (véhicule de transport public)
defined to include school buses and passenger vehicles for hire NU Cities 54.6
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
see also mass transit
see also public vehicles
defined as workplace ON MunAct 115-11
or taxicabs, municipal bylaws may apply on a highway ON MunAct 115
public vehicles
penalties for smoking offences MB Offence Notices Reg A2
smoking bans NL SFEA 4 NS SFPA 5 QC TA 2-10
smoking bylaw may apply to public transport vehicles and taxicabs ON Toronto 98-3
smoking in public places bylaw does not apply to highways but may apply to public transportation vehicles and taxicabs ON Toronto 98-3
public vehicle
defined AB TRA 1g
public vehicle (véhicule public)
defined YK SFPA 1publicvehicle
see also public transit vehicle (véhicule de transport public)
see also public transportation
defined MB NSHPA 1
véhicule public NB SFPA 1
defined as public places NT TCA 1publicplace
smoking bans AB TRA 3 MB NSHPA 2 NB SFPA 3
signs to be posted AB TRR 2-2
publicité de style de vie
publicité préférentielle (brand preference advertising)
defined Federal TA 22(4)
purchase
defined AB TTA 1-1l
purchase price
defined QC TTA 2saleprice
purchaser (acheteur)
defined MB TTA 1purchaser MB TTA 20.1 NB TTA 1purchaser
Purdy Building, The NS SFPR 8
R
abandoned or forfeited, sale of Federal CA 142.1
abandoned or forfeited, to be sold to tobacco licensee only Federal CA 142.1-2
defined AB TTR 1-1-m.1 Federal CA 2-1rawleaftob Federal EA 2-1rawleaftob SK TTR 4
duty Federal EA 42-5 Federal EA 44
export exemptions for tobacco growers Federal EA 31
exporting without approval
penalties Federal EA 235
imports Federal EA 35-2 Federal EA 46
transitional treatment Federal EA 318
imports to be placed in sufferance warehouse for stamping Federal EA 39
licences required to package and stamp Federal EA 27
no return of Federal CA 117-2
packaging, stamps and tobacco markings and removal from premises of a tobacco licensee Federal EA 28-1
penalties for possession of raw leaf tobacco without packaging and stamps Federal EA 215-1
permit to transport required QC TTA 7.0.1
register of handling and delivery required at storage or carrier places QC TTA 7.10
removal from premises by tobacco licensees Federal EA 40-1
tabac naturel en feuilles defined MB TTA 1rawleaftob
without packaging and stamps
tobacco growers may export, transport, cure Federal EA 31
tobacco sales bans Federal EA 30-1
raw tobacco
defined QC TTA 2rawtob
waybill required for transport QC TTA 7.9
real property (bien immeuble)
defined ON TTA 25.1-12
Real Property Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
reassessment (nouvelle cotisation)
defined MB TAMTA 1-1reassessment
receiver
defined ON TTA 1033 3-1r1
receiver, trustee or other like person (séquestre, fiduciaire ou autre personne exerçant des fonctions semblables)
defined MB TAMTA 1-1receiver
receivership debt
defined ON TTA 1033 3-1r2
reception areas
included in definition of workplace AB TRA 1k
recipient
defined SK RCAR 58.01d SK TTA 2m
defined Federal CA 2-1record Federal EA 2-1record NT TCA 11 ON SFOA 14(17)
record (document) MB TAMTA 1-1record
record (document)
defined MB TAR 1records
recordkeeping requirements QC Application 1.5
tobacco sales MB TAR 10
transport of tobacco QC Application 1.5
records
defined SK TTA 18c
records management
by wholesalers, importers, retailers AB TTA 31
document retention periods AB TTR 14.91
electronic records Federal CA 2-1.3
fuel marking and colouring operations to be accounted for MB TAR 5
inspection AB TTA 23-2 AB TTA 29
recordkeeping required to support MB TAR 2
records inspection MB TAMTA 21
required to support reporting requirements MB TAR 2
tax collectors and retail dealers SK RCAR 58.03
wholesale, retail dealers to keep YK TTR 17
records retention Federal EA 206-1
books and records retention periods AB TTR 14.91
retention periods MB TAMTA 18
ban on industry sponsorship Federal TA 25
restriction or preference based on age and other factors does not infringe right to equal treatment with respect to services and facilities ON HRC 20
smoking area bans PE SFPA 9
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1j YK SFPA 4-1k
sports arenas
smoking bans ON SFOA 9
tobacco sales bans NT TCA 7-2 PE TSAA 4.1
red
defined NB TSAR 2
refundable sales limit (plafond des ventes donnant droit à un remboursement)
defined MB Reserves 1-1refundable
registered importer (importateur inscrit)
defined ON TTA 1registeredimporter
registered user
defined Federal EA 2-1reguser
registered wholesaler (grossiste inscrit)
defined ON TTA 1registeredwholesaler
registrant
defined NL TTA 2h
definition amended NL TAA 21
registration
defined AB TTA 1-1m
réglementaire
see prescribed
règlements
regulations (règlements) Federal CT 113-4
defined Federal CA 2-1regulation Federal CT 2-1regulation ON SFOA 1 ON TTA 1regulations
Regulatory Modernization Act, 2007
disclosure under ON TTA 32-3
rehabilitation centres
smoking rooms permitted QC TA 5
related persons
defined QC Application 1b
defined Federal CA 2-1release
reporting requirements MB TAMTA 15 ON TTA 1034 26 SK TTA 21
books and records to include tear tape quantities; inspection AB TTR 14.9
calculation of tobacco tax refunds; document retention ON TTA 1033 3-4
cigarette analysis Federal TRR 14
cigarette ingredients Federal TRR 11
consolidated returns for multiple places of business ON TTA 1034 14
cross-border buyers ON TTA 13.1.1-3
deadlines and extensions Federal EA 58.6-3
dealers to report tobacco sales monthly ON TTA 1033 7-5
documentation and regulations NT TTA 29 NU TTA 29
duty free sales Federal TRR 13
electronic records as certified correct copies by the Comptroller General of Finance, Newfoundland and Labrador NL TTA 77
exports ON TTA 5-9 ON TTA 1033 7-8
extra-provincial contractors MB TAMTA 14-2
for holders of subsisting dealer's licence on tobacco tax reporting and remittance MB TTR 9.3
forms, fees NL TTA 45.1
identical cigarettes Federal RATRR 14.7
importers ON TTA 1034 13
importers, retailers, wholesale dealers AB TTR 6.1
interjurisdictional transporters ON TTA 1033 7-11
inventory calculation ON TTA 1033 8-2
invoice requirements ON TTA 1033 5
manufacturing procedures Federal TRR 9 Federal TRR 10
monthly returns on cigarettes marked or stamped; indicia received and used ON TTA 1033 7-3
offences MB TAMTA 75 MB TAMTA 75-3 NL TTA 68
penalties AB TTA 42 ON TTA 5-11 QC TTA 14
penalties for failure to comply MB TAMTA 80-4
penalties for offences AB TTA 40
penalties for violating QC TA 54
prescribed period for retaining evidence of removal of unmarked imported tobacco SK TTR 10
promotions Federal TA 32
recordkeeping required by holders of tear tape manufacturing permit NS RAR 76G-1
records of conviction to be sent to the administrator BC TCA 6
records to be kept of indicia ON TTA 1034 2-9
regulations Federal EA 206-1
retail dealers to report and remit taxes on their tobacco purchases from anyone without a permit ON TTA 1034 15
retail dealers to report and remit taxes on tobacco purchases from anyone without a permit NU TTR 6
retail outlets MB TAR 3 NL TTA 26
retention periods SK RCAR 58.08
smoke constituents Federal TPIR 8 Federal TRR 14 Federal TRR 14(3)
smoke constituents; test methods, sampling Federal TRR 14(3)
storers or carriers handling or delivering stored raw or packaged tobacco QC Application 1.5 QC TTA 7.10
tax collectors MB TTR 11
taxable transaction specifications MB TAR 4
taxpayers MB TAMTA 17
tear tape holder to obtain, account for, safeguard, keep and retain accurate records NS RAR 76-28
tear tape manufacture ON TTA 1033 7-4.1
tear tape manufacturers to report monthly ON TTA 1033 7-4.1
tobacco constituents Federal TRR 12
tobacco constituents; test methods and standardization Federal TRR 12(4)
tobacco dealers AB TTA 21
tobacco imported for personal use or otherwise NS RA 35
tobacco in bulk ON TTA 1033 7-9
tobacco manufacturers Federal TRR 2 Federal TRR 6 Federal TRR 14(3) NL TTMR 6
tobacco sales QC Application 1.7
tobacco manufacturers required to report on new tobacco products and distribution methods QC TA 31
tobacco manufacturers required to report tobacco product composition, ingredients and properties QC TA 30
tobacco manufacturers to report monthly ON TTA 1033 7-4
tobacco manufacturers to report monthly tobacco production, purchases, sales, and distribution PE Reg EC147-08 3-2
tobacco product accessories Federal TRR 11
tobacco products Federal TA 6 Federal TRR 11
tobacco sale QC TTA 17.5
tobacco sales Federal TRR 13
tobacco taxes MB TTR 6-2 ON TTA 17 QC TTA 17.3 YK TTR 10
toxicology Federal RATRR 14.2
toxicology reports Federal TRR 14.2
unmarked cigarettes ON TTA 1033 7-10
unverifiable losses ON TTA 1033 8
vendors' tobacco inventory QC TTA 7.12
wholesale dealer to provide names and address of purchasers on request from minister NL TTR 11
wholesale dealer to report even if no sales were made NL TTR 10
wholesale dealers to file separate returns for each location NL TTR 6
wholesale trade NL TTR 18 ON SFOA 8
wholesaler (accountable) selling to another shall collect tax, report and remit NL TTR 9
représentant accrédité
see accredited representative (représentant accrédité)
representative
defined QC Fiscal 1representative
reservations
within Manitoba exempt from Non-Smokers Health Protection Act MB NSHPA 9.4
reserve (réserve)
defined AB TTR 1-1-n MB Reserves 1-1bandcouncilIndian MB TAMTA 95.1
reserve community
defined ON Reg 649/93 1reservecommunity
reserve retailer
defined ON Reg 649/93 1reserveretailer
reserves
retail dealer licensing ON TTA 1034 10-3
a landlord may end a tenancy for health reasons, because of noxious, offensive or illegal activity, or the tenant continues to smoke in what is the landlord's principal residence; reasonable period to remedy must be given SK RTR 16
common areas of a multi-unit residential facility defined as public place AB TRA 1f
dwellings
inspection without warrant and, if necessary, by force AB TTA 24
group living facilities
smoking sections MB NSHPA 3 NB SFPA 4
inspection ON SFOA 14(5)
inspectors require consent of occupant or warrant to enter dwelling places NT TCA 13-2 NU Cities 54.6-7
personal care homes
smoking sections SK TCR 5
portion of with home businesses within, defined as workplaces AB TRA 4
supportive housing residences
defined to include homes for special care ON Reg 48/06 19
smoking restrictions ON SFOA 9(7)
tobacco restrictions do not apply to buildings, structures or vehicles, or parts thereof, except in parts where a workplace is operated AB TRA 2
warrants
consent of occupant required to enter premises ordinarily occupied as a private resident SK TTA 22-4
warrants may be issued to inspect dwelling places on ex parte application NT TCA 14
warrants required to enter without consent PE TTA 22-4
work site housing
smoking permitted NT ETS Worksite 082 4
workplaces in NB SFPA 1(3)
smoking restrictions SK OHSR 77-6
worker exposure to secondhand smoke SK OHSR 77-6
see also nursing homes
smoking bans in common areas QC TA 2-7.1
residential and long-term care centres
smoking rooms permitted QC TA 5
residential buildings
smoking bans QC TA 2-7
residential care facilities
see also nursing homes
smoking restrictions ON SFOA 9(7)
smoking sections ON SFOA 9(7)
residential facilities under the Family Services Act
residential tenancies
a landlord may end a tenancy for health reasons, because of noxious, offensive or illegal activity, or the tenant continues to smoke in what is the landlord's principal residence; reasonable period to remedy must be given SK RTR 16
residents
of a group living facility may smoke in a designated smoking room with a separate ventilation system AB TRA 5
responsible
defined Federal EA 2-1responsible
responsible representative
defined AB TTA 1-1m1
defined AB TRA 1h MB NSHPA 1 NB SFPA 1 NS SFPR 2 NU TCA 1 YK SFPA 1restaurant
eating establishment PE SFPA 1
enclosed spaces MB NSHPR 4
excluded from definition of public buildings AB PSSPBA 1
defined as public place AB TRA 1f
enclosed public spaces NB SFPR 3
food courts
defined as restaurants AB TRA 1h
indoor workplaces NB SFPR 3
outdoor eating areas
smoking restrictions MB NSHPA 1(2)
smoking bans NL SFEA 4 NS SFPA 6 ON Reg 48/06 13 QC TA 2-8.1 YK SFPA 4-1s
smoking restrictions NU TCA 13(4) NU TCA 14(5)
smoking sections BC OHSR 4.83
size limits NS SFPA 6(7)
tobacco sales bans QC TA 17
restoration of tobacco
abandoned or forfeited, sale of Federal CA 142.1
defined Federal CA 2-1restrictedformulation Federal EA 2-1restrictedformulation
retail
defined BC TCA 1
retail agreement
defined ON Reg 649/93 1retailagreement
see also retail outlets
defined MB TTA 1retaildealer NT TTA 1retaildealer NU TTA 1retaildealer ON TTA 1retaildealer SK RCAR 58.01e YK TTA 1retaildealer
retail display bans NB Amend TSA NB Amend TSA 6.5-1 NB TSA 6.21 NS TAA 9A NU TCA 8 ON SFOA 3.1 QC TA 20.2 YK SFPA 8 YK SFPA 9
ban on displays or signs that advertise or promote use of tobacco BC TCA 2.4
customers only gain access to tobacco with help from business's personnel QC TA 15
handling of product not permitted NT TCA 4
in tobacconist shops lifted where specialty tobacco sales exceed 50% of total sales in a year ON Reg 48/06 4
inspection QC TA 34
penalties BC TCR Schedule2
penalties for violations Federal TA 45
penalty for displaying tobacco products visible to children MB Offence Notices Reg A7.2
tobacco advertising and promotions banned where young persons are permitted SK TCA 6
tobacco displays must not be visible to children MB NSHPA 7.2
view and handling of product not permitted AB TRA 7.1
retail displays bans NB TSA 6.21
penalty for displaying tobacco so it is visible to the public in business premises where young persons are permitted access SK SOPR 7
retail establishment
defined BC TCR 4.3
retail licences
see licensing
in Manitoba
see tax authorization (autorisation fiscale)
see also cigar rooms (salon de cigares)
advertising restrictions MB NSHPA 7.3 NU TCA 8 ON Reg 48/06 7 SK TCA 6
ban on advertising visible from outside QC TA 24
application for permit as evidence YK TTA 18
arm's length dealings
required between new applicants and those whose retail licences are cancelled, suspended, refused NS RAR 73-3A
assuming or absorbing tobacco taxes MB TTA 18-2 NB TTA 6 NL TTA 46 NT TTA 6 NU TTA 6 YK TTA 4
authorized retail locations MB TTA 4-1.1
ban on promotional merchandise Federal TA 29
black stock ban AB TTA 4-3
books and records NL TTA 26 ON TTA 22.1 YK TTA 8 YK TTR 17
books and records specifications MB TAR 3
brand image advertising restrictions Federal TA 30
cigar rooms
standards for construction, layout, ventilation, notices QC TA 12
cigar rooms, cigar smoking banned as penalty for repeated infringement of tobacco regulations QC TA 59durationcigar
cigarettes or fine cut tobacco may be stamped when tobacco produced and tax paid MB TTR 9.4
collection and remittance to a collector on sale to retailers or consumers ON TTA 1034 11-4
collectors of tobacco taxes NU TTA 21-1.2
dealers ineligible for Legislative Assembly of Yukon YK TTA 3
deemed as agents for the Government of the Yukon YK TTA 3
documents as proof of registration and tax collected NT TTA 26 NU TTA 26
imported tobacco may be approved for stamping on written request from a retail vendor NS RAR 77-3A
in Yellowknife, quarterly sampling to determine price per cigarette and gram of tobacco NT TTR 11 NU TTR 11
inspection BC TCA 3 NT TCA 13 NT TTA 7 NU TTA 7.1
licence suspensions
signs to be posted during BC TCA 10.1
licensed vendors to collect and remit tax NS RAR 77-14
licensing NL TCA 3.1 NU TCA 24(1) PE TTA 4 YK TTR 3
address changes NS RAR 77-5 QC TTA 6.6
and imported tobacco NB GR-TTA 4.1-4
cancellation of retail vendor's licence NS RAR 73-9
change in number of locations to be reported MB TTRA 5-1
licences to be displayed AB TTR 2 MB TTR 4
licences to be kept at principal place of business YK TTA 5
licences to be surrendered for update on changes to number of locations MB TTR 5-2
licences to specify places of business PE TTA 5
manufacturers, wholesale vendors, retail vendors may apply for permit to mark tobacco NB GR-TTA 4.2-1
may not purchase unmarked imported tobacco without a permit to stamp NS RAR 77-3
minister may designate retailer; non-registrants with a permanent establishment may apply for retailer designation NL TAA 7.1-1
minister to be advised of addresses of locations QC TTA 5.1
minister to be notified of changes in number of SK TTR 12
minister to be notified on acquisition of an establishment QC TTA 7.13
minister to keep a register of offences by retail outlets QC TA 58
must not possess tobacco other than purchased from holders of wholesale vendor's permit NS RA 39-2
must purchase tobacco from licensed wholesale vendors NB TTA 2.2-1.3
permit applications NT TTR 2 NU TTR 2
permit designating principal place of business to be displayed; duplicate copies may be provided for multiple locations NU TTR 3
permit may be suspended on notice from the minister of health and social services NT TCA 35(3)
permit required for tobacco possession NT TTA 7.8-2 NU TTA 7.8-2
permit required for tobacco sales NT TTA 22-3 NU TTA 22-3
permit required to sell tobacco NL TAA 7.1-6
permit shall designate principal place of business and be displayed; duplicate copies may be provided for multiple locations NT TTR 3
permits NL TTA 7.1 NT TTA 22 YK TTR 4
permits may be issued to vendors of unmarked tobacco on reserves NS RAR 76-13
permits required to purchase tobacco wholesale ON TTA 3-4
permits to be displayed QC TTA 6.2
posted registration certificates required QC TTA 5.0.1
registration certificates specify locations authorized to sell tobacco QC TTA 3
registration certificates to be posted QC TTA 5.0.1
require a permit to stamp imported tobacco with indicia NS RAR 77-2
retail vendor's licence required for each location NB GR-TTA 3.1-3
retail vendor's licence required for retail sale NB TTA 2-2
retail vendor's licence to be on a form provided by the minister NB GR-TTA 3-1
retail vendor's permit required; reasons for refusal NS RAR 73
retail vendor's permits or renewals may be refused to those contravening the Tobacco Access Act or possessing non-approved video gaming devices or video amusement devices NS RAR 73-4
retail vendors holding a permit to stamp imported tobacco may purchase, possess, store unmarked imported tobacco to stamp with indicia NS RAR 77-6
retail vendors holding permits to mark imported tobacco may apply for tear tape to mark imported cigarettes NB GR-TTA 4.5-1.2
retail vendors must hold permit to purchase, possess, store, or sell stamped imported tobacco; may only be sold to a consumer NS RAR 77-9
retail vendors must hold permit to purchase, possess, store, or sell unmarked imported tobacco NS RAR 77-7
suspended dealers, wholesale dealers may not sell or deliver tobacco to, or to a premises under suspension NT TCA 35(2)
suspensions, posting of notices QC TTA 5.0.2
tax collection permits NU TTA 22
tax registration certificate suspended during period of tobacco sales bans QC TA 60
tobacco sale by retail vendor's permit only, in force at time of sale NS RA 37
tobacco seizures, licence suspension as penalty for tobacco offences NU TCA 24(1)
unlicensed sales of tobacco to retail purchasers NL TTA 66
vendor's permits PE TTA 14
vendors permit required to sell or deliver tobacco to retail vendors or collection officers QC TTA 7.1
wholesale dealers' records to include permit information of retail vendor NS RAR 72
wholesale vendors to sell only to NS RAR 79-2
with permit to stamp imported tobacco may apply for indicia NS RAR 77-13
licensing suspensions
for tobacco sales offences BC TCA 2-4
on two or more convictions BC TCA 7
signs to be posted BC TCR 19
may not purchase, possess, store or sell unmarked cigarettes, except on reserves to Indian consumers, or to diplomatic corps, or unless selling to another jurisdiction and collecting tax ON TTA 1034 10-4
minors not permitted to enter tobacconist shops unless accompanied by an adult NB Amend TSA 6.6-3
notice of tobacco sales conviction and ban to be displayed NT TCA 27
obligation to give duty information to consumers ON TTA 2.1-4
on change in tax rates, inventory of tobacco on hand to be taken NT TTR 13 NU TTR 13
on reserves
changes to allocations of unmarked tobacco ON Reg 649/93 7
council of the band may allocate a quantity of unmarked cigarettes among reserve retailers ON Reg 649/93 4
investigation of complaints of sales to non-Indians; allocation suspensions, cancellations ON Reg 649/93 8
minister may verify allocation of unmarked tobacco by reserve retailers ON Reg 649/93 5
suppliers to be identified to minister; tax collection waived on transaction; delivery to reserve only ON Reg 649/93 9
operator or employee and purchase must be physically present for retail sale QC TA 14.1
operators may not give tobacco to minors QC TA 14.2
penalties NL TCA 3.2 NL TCA 7.1 NL TCA 9 NS TAR 6 ON Reg 48/06 25 SK TCA 22
contravening tobacco display bans QC TA 45
displaying tobacco so it is visible to the public in business premises where young persons are permitted access SK SOPR 7
failure to display minimum purchase age signs, health warnings SK SOPR 9
for unlicensed sales of tobacco NL TTA 49
licence suspension on third offence AB TRA 8.4
operator of retail outlet who gives tobacco to a minor QC TA 43.4
operator of retail outlet who sells tobacco to someone purchasing for a minor QC TA 43.5
retailers who give promotional tobacco, who reduce or rebate price of tobacco, or who offer tobacco as a contest prize QC TA 50
retailers who violate sign rules QC TA 49.3
sales by non-retailers NL TAA 7.1-9
selling tobacco outside QC TA 43.3
selling tobacco to a minor QC TA 43.2
tobacco and tobacco advertising to be removed from retail outlets by minister during tobacco sales bans; storage charges apply QC TA 61removal
tobacco offences AB TRA 8-2
violating reporting requirements QC TA 54.1
penalties for selling at locations under suspension BC TCR Schedule2
penalties for supplying tobacco to minors MB Offence Notices Reg A7.2corp
penalties on for advertising or promoting tobacco products in retail stores, where visible to children, outdoors, or visible from outside MB Offence Notices Reg A7.3-1mgr
permission from minister needed for purchase, possession, storage, sale or offer for sale of tobacco not marked for tax-paid sale ("black stock") AB TTA 4-2
pharmacies in
tobacco sales bans AB TRA 7.3 NB TSA 6.1 QC TA 18
policies and procedures for tobacco sales NU TCA 5
prohibited from selling tobacco on multiple offences QC TA 59
publications to be visible only from within QC RTCA 4
quantities greater than specified deemed to be held for sale NS RAR 78
recordkeeping requirements NB GR-TTA 5.1-1 NL TTA 25 NS RAR 72A NT TTR 7 NU TTR 7
recordkeeping requirements of tobacco disposition SK RCAR 58.03
records management
records, books of account, annual inventory AB TTA 31
reporting requirements AB TTA 22 AB TTR 6.1
retail stores defined
excluded from definition of public buildings AB PSSPBA 1
retail vendors may distribute imported tobacco only if stamped and tax has been paid NS RAR 77-15
retail vendors on reserves defined as designated retail vendors NS RAR 76-1d
retailer (détaillant) defined Federal TA 2
shall not purchase, possess, store or sell unmarked tobacco NS RAR 76-14
signs NL TCA 5
signs may state types of tobacco and prices only; specifications BC TCR 4.31
smoking area bans PE SFPA 9
tax collection NT TTA 11 NU TTA 11 QC TTA 11
tax collection by ON TTA 2-2 ON TTA 4-4
tax collection by holders of subsisting dealer's licences MB TTA 9-2
tax collectors NT TTA 21-1.2
tax rebates, quotas NL TTA 9-2
tax reporting and remittance NL TTA 30
tax reporting and remittance for each location SK RCAR 58.06-7
to collect tobacco taxes from consumers and remit; acting as agent NB GR-TTA 5-1
to report and remit taxes on their tobacco purchases from anyone without a permit ON TTA 1034 15
to report and remit taxes on tobacco purchases from anyone without a permit NU TTR 6
to report on purchases, shipping documents for imported cigarettes NB GR-TTA 4.8
tobacco display bans, inspection of QC TA 34-9.1
tobacco inventory reports may be required by minister NL TTR 12
tobacco inventory reports may be required by minister; compensation to be deducted from tax remitted ON TTA 1034 17
tobacco may not be sold or stored while under suspension; may be seized without notice, will be forfeit for disposal NT TCA 35-3-4
tobacco purchased, possessed, stored or sold must be marked NB GR-TTA 4.1-1
tobacco retail outlet defined QC TA 14.1-1
tobacco sales NL TTA 14
tobacco sales bans NL TTA 16
tobacco sales restrictions PE TSAA 4.1 SK TCA 6
tobacco tax refunds AB TTR 13.3
tobacco tax reporting YK TTR 13
tobacco taxes PE TTA 11
exemptions Federal EA 58.3
tobacco taxes and ON TTA 15
tobacco taxes payable at time of sale NL TTR 7
tobacco trade as "major activity" based on 50% floor space MB NSHPR(A) 3
tobacconist shops
advertising restrictions MB NSHPR(A) Schedule B MB NSHPR Schedule B
defined MB NSHPA 1 NB Amend TSA 6.6
smoking rooms in MB NSHPA 4
ventilation MB NSHPR 3
tobacconist shops display ban waived where minors are prohibited AB TRR 10
tobacconists shops
retail display bans lifted where specialty tobacco sales exceed 50% of total sales in a year ON Reg 48/06 4
retail purchaser
defined NL TTA 2i
defined NL TTA 2j NS RA 32d PE TTA 1r QC TTA 2retailsale
retail sale (vente au détail)
defined NB TTA 1retailsale ON TTA 1retailsale YK TTA 1retailsale
retail sales
licensing
registration required within 30 days for retail sale of tobacco QC TA 20
purchases of tobacco assumed to be NS RA 34-2
Retail Sales Act, Manitoba
security MB TAMTA 14-3
retail sales bans
penalties for contravening QC TA 48
see also retail display bans
adverse effects Federal TA 9 NB TSA 3 NB TSAR 4 NS TAR 3 NU TCA 11 ON Reg 48/06 10 ON SFOA 6 PE TSAA 6 PE TSAAR 1 QC TA 20.4 SK TCA 7
adverse effects of tobacco NS TAA 9(1) PE TSAAR 1
advertising to be on one display board only QC RTCA 2
affixed to cigarette vending machines NB TSAR 5
exemptions for duty free retailers ON Reg 48/06 5
licensing suspensions BC TCA 10.1
may list products and prices AB TRA 7.2
minimum purchase age Federal TA 9 Federal TAR 4 MB NSHPR(A) 10 NB TSAR 3 NS TAR 3 NU TCA 11 SK TCA 7
penalties ON Reg 48/06 25 SK TCR 5 SK TCR 6
for removing or defacing signs QC TA 45
for retail outlet violations Federal TA 45
smoking ban signs PE TR schedules
photographic identification NS TAR 3
posted by authorized person
tobacco sales bans ON TTA 20.1-3
retail outlets NL TCA 5
showing tobacco products and prices; specifications AB TRR 5
specifications MB NSHPR(A) Schedule C
stating adverse effects NT TCA 6
stating names and prices of tobacco available for sale QC TA 20.2
stating proof of age requirement ON Reg 48/06 11
tobacco products and prices Federal TA 30
types of tobacco and prices only; specifications BC TCR 4.31
retail stores
see retail outlets
retail vendor
defined NS RA 32e PE TTA 1s QC TTA 2retailvendor
retail vendor (vendeur au détail)
defined NB TTA 1retailvendor
retail vendor's license
defined PE TTA 1t
retailer
defined AB TRA 1h1 AB TTA 1-1n NL TCA 2 NL TTA 2k NS TAR 1 SK TCA 2
retailer (détaillant) NT TCA 1retailer
definition amended NL TAA 20 NL TAA 21-3k
retailer (détaillant)
see retail outlets
retailer (vendeur au détail)
defined MB Reserves 1-1retailer
retailer dealer
see retail outlets
retailers
see retail outlets
return
defined NL TTA 2l
returning resident
defined ON TTA 13.1
revenue act
defined SK TTA 47-1b
Revenue Administration Act, New Brunswick
as administered act NB GR-TTA 3.2-1
risk of disease
in apportioning corporate liability NB HCC 7 NS TDHCCRA 8(3)
roads
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(4)
not a public place as defined in smoking bylaw NU Cities 54.6-4
rolled tobacco
retail consumer taxes QC TTA 8
tobacco packaging QC Application 2
roof defined ON Reg 48/06 1
Royal Canadian Mounted Police
appointed as inspector under Tobacco Tax Act, Newfoundland and Labrador NL TTA 39
defined as peace officer NB TTA 21.1
tobacco taxes
as special collection agents MB TTR 1-1speccollectionagent
Royal Newfoundland Constabulary
appointed as inspector under Tobacco Tax Act, Newfoundland and Labrador NL TTA 39
S
Sable Island
defined as offshore area NS RA 32b
sale
defined NL TTA 2m QC TTA 2sale
sale in bulk
defined NT TTA 22.4 NU TTA 22.4 ON TTA 1034 24-2
sale in bulk (vente en bloc)
defined MB TAMTA 45 YK TTA 1saleinbulk
sale price
defined ON TTA 1033 3-1s QC TTA 2saleprice
sales
under 0.5%, duty relieved on tobacco products manufactured in Canada and exported Federal EA 58-1
sales clerks
youth tobacco restrictions do not apply during work hours; smoking ban AB PYTUR 6
sales restrictions
mail order Federal TA 13
salon de cigares (cigar lounge)
see cigar rooms (salon de cigares)
sandwich stands
see restaurants
school (école)
defined YK SFPA 1school
school buses
see mass transit
school property
defined BC TCA 2.2
see also adult education centres
defined AB PYTUR 3 NS SFPA 2
penalties for giving tobacco as a gift to a minor on school premises QC TA 48.1
smoking bans NB SFPA 3 NL SFEA 4 NS SFPA 5 NU TCA 14(3) ON SFOA 9 QC TA 2-2 YK SFPA 4-1e YK SFPA 4-3
outdoors
on the grounds of educational institutions, child and daycare centres QC TA 2.1-3
smoking bans on the grounds of educational institutions, child and daycare centres QC TA 2.1-3
smoking restriction violations
boards, superintendents, principals deemed liable BC TCA 2.2
smoking section bans PE SFPA 9
tobacco sales bans PE TSAA 4.1 QC TA 17 SK TCA 8
scientific research and testing facilities
smoking restrictions ON SFOA 9(11)
SDA registrant
defined Federal EA 2-1SDAreg
seat belts
occupant restraint system defined MB Taxicabs 1occupantrestrain
defined PE SFPA 1
designated smoking areas and exposure to secondhand smoke restrictions SK OHSR 77-4
employers to restrict worker exposure to, to the extent that is possible, and inform workers of the risk from SK OHSR 77-6
managers and MB NSHPA 5
sidestream smoke (fumée latérale) defined Federal TRR 1
smoking restrictions, smoking ban at entrances to enclosed work sites NT ETS Worksite 082 1
workplace rights NU Safety Act 1
secondhand smoke in the workplace, protection from
see workplace rights
secured creditor (créancier garanti)
defined MB TAMTA 1-1securedcreditor ON TTA 24-9
security
and information from tax collectors, importers, exporters, tobacco manufacturers ON TTA 12-2
security interest (sûreté) ON TTA 24-9
defined MB TAMTA 1-1securityinterest
seized goods AB TTA 26
airplanes NL TTA 41
forfeiture and disposal; disposition of revenue NL TTA 43-1
alcohol Federal EA 264
animals Federal CA 119-1
bulk fuel MB TAMTA 31
cigarette vending machines NT TCA 33
disposition Federal CA 119-2 NB TTA 2.2-11 NB TTA 2.3-10
may be returned if not required as evidence, or after conclusion of proceedings; forfeiture and disposition; does not apply to seized tobacco NT TCA 18
minister may sell, destroy or otherwise deal with Federal EA 266-1
unclaimed, forfeiture NB TTA 2.2-9
documents MB TAMTA 33 NT TTA 7.6 NU TTA 7.6
inspector powers NL TTA 41 NT TCA 13 PE TTA 23
inspector powers BC TCA 3
perishable goods Federal CA 119-1
retained for duration of legal proceedings NB TTA 2.2-5
return
ships
boat inspection and seizure without warrant on suspicion PE TTA 23
carrying contraband may be seized NL TTA 42
disposition NL TTA 43-1
forfeiture and disposal; disposition of revenue; third party claims NL TTA 43.1
inspector powers NL TTA 41
tear tape seizures PE TTA 22-2
time limits QC TTA 13.6
tobacco seizures AB PYTUA 4 AB TTA 24-3 BC TCA 3 Federal CA 117-1 Federal TA 39 Federal TSRR MB NSHPA 7.5(2) NS SFPA 11 NS TAR 5 NT TTA 7.3 NU TCA 20 NU TTA 7.3 ON SFOA 17 ON TTA 35-2.1 QC TTA 13.4 QC TTA 15 SK TCA 29
see also order of restoration
abandoned tobacco seizures MB TAMTA 29
acquired from unregistered dealers ON TTA 35-2.1
cigarette vending machines NU TCA 16(11)
cigarettes, unmarked ON TTA 23.1
destruction of QC TTA 13.5.1
detention of documents ON TTA 24
detention of vehicles ON TTA 24
disposition NB TTA 2.2-11 NB TTA 4.1-4 PE TTA 26-9 QC TTA 13.5 SK TTA 25-8
failure to report or remit taxes MB TTA 20.2-5 NB TTA 4.1-3
forfeiture AB TRR 9 MB TAMTA 36-4 MB TTA 20.2-6 NB TTA 2.2-9 NL TTA 28-3 NL TTA 43-1 NS RAR 81 NT TTA 7.8 PE TTA 26 SK TTA 25-7
from consumers if taxes not paid SK TTA 6-4
from cross-border buyers and returning residents on failure to pay taxes or report ON TTA 13.2
from motor vehicles, aircraft, ships or boats NL TTA 42
from places of business on reasonable and probable grounds PE TTA 22-2
liability for loss, detention, deterioration, destruction PE TTA 25-2
minister or enforcement officer may seize unmarked tobacco SK TTA 25
officer liability NB TTA 2.2-4.1
on reasonable and probable grounds NB TTA 2.2-4.1
payment in lieu of return Federal EA 266-3
penalty ON TTA 24-11 QC TA 61removal
permits NT TTA 7.6
postal agent may detain imported tobacco if taxes unpaid AB TTA 3-1.06
proceeds of sale ON TTA 23.1-7 ON TTA 24-10
restrictions on return Federal EA 264
retained for duration of proceedings NB TTA 2.2-5
return of NB TTA 2.2-8
sale of seized tobacco, owner to receive proceeds ON TTA 6-15
sampling, forfeiture BC TCA 4
security for return Federal EA 265
third party claims NL TTA 43.1 PE TTA 26-7
tobacco in bulk in the control of a person not registered or designated ON TTA 24
tobacco stored or sold while under suspension may be seized without notice, will be forfeit for disposal NT TCA 35-3-4
transporting tobacco by interjurisdictional transporters without documentation ON TTA 6-7
transporting tobacco without permit NT TTA 7.7
unmarked cigarettes, cigars in excess of limit ON TTA 29-1.1
untaxed cigars or tobacco products ON TTA 29.1-5
upon inspection, on reasonable grounds PE TTA 22-3
youth NS SFPA 11
trailers NL TTA 41
vehicle seizures MB TAMTA 28-2 NB TTA 2.3-8 NL TTA 41 ON TTA 24
and bulk fuel, return of MB TAMTA 34
carrying contraband may be seized NL TTA 42
disposition NB TTA 2.2-11 QC TTA 13.5
during tobacco seizures AB TTA 24-3
excessive amounts of tobacco products SK TTA 26
for transporting tobacco in bulk without registration certificate ON TTA 6-6
forfeiture NB TTA 2.3-1
motor vehicle forfeiture and disposal; disposition of revenue NL TTA 43-1
removal and storage fees QC Application 11.1
retained for duration of proceedings NB TTA 2.2-6
searches, retention, return QC TTA 13.4.3
third party claims NL TTA 43.1
vehicle containing quantities exceeding allowed limits may be seized SK TTA 26
seizure of tobacco
see seized goods
self-employed persons
workplace smoking rules do not apply where others are not present SK OHSR 77-2
self-service displays AB TRA 7.1 Federal TA 11 Federal TA 12 NB TSA 6.2 NS TAA 6 NT TCA 4 NU TCA 7 ON SFOA 3.1 PE TSAA 5.1
see also cigarette vending machines
exemptions Federal TAR 3
self-service tobacco display defined NS TAA 3
view and handling of product not permitted NB Amend TSA n6.2
sell
defined AB TTA 1-1o
sell (vendre)
defined Federal TA 2 NT TCA 1sell SK TCA 2
defined Federal EA 58-1separateretailest
serious injury (dommage grave)
defined Federal CT 2-1seriousinjury
services de garderie
see day care (services de garderie)
services de soins de santé
Shefield & Sons — Tobacconists Inc. (Winnipeg)
exempt from advertising restrictions MB NSHPR(A) Schedule B
shelters
smoking bans QC TA 2-7.2
shield
defined MB Taxicabs 1shield
ship seizures
see seized goods
see also ferries
see also seized goods
inspection and detention at direction of inspector PE TTA 23-3
smoking restrictions Federal NSHR 10
smoking sections Federal NSHR 4
Ships' Stores
consumers not liable for tax on tobacco purchased as PE TTA 3
duty relieved on tobacco products manufactured in Canada and exported as Federal EA 57
ships' stores
tax exemptions NL TTR 16
Ships' Stores Regulations
removal of cigars from excise warehouse Federal EA 50-7
unstamped tobacco Federal EA 32-2
shopping centres
shopping mall defined MB NSHPA 1
smoking area bans PE SFPA 9
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1m
sidestream smoke (fumée latérale)
see secondhand smoke
signs BC TCR Schedule1 ON Reg 48/06 2 SK TCA 19
see also retail signs
see also workplace signs
ban on displays or signs that advertise or promote use of tobacco BC TCA 2.4
defined MB Taxicabs 1sign
employer, contractor or owner shall indicate areas where smoking is permitted SK OHSR 77-7
inspection QC TA 34
inspectors may enter premises where tobacco product manufacturing, packaging, labelling, promotion, sale or testing occurs; where smoking or cigar room signs may be found; wherever signs may be found QC TA 33
managers and Federal NSHR 7 MB NSHPA 6.1 ON Reg 48/06 15 ON SFOA 18 SK OHSR 77-7
no-smoking signs required in taxicabs MB Taxicabs 19-2.1
on cigarette vending machines; to be unobstructed NL RRA 5-1
penalties PE TR schedules
penalties for defacing SK SOPR 18
penalties for defacing, removing no-smoking signs MB Offence Notices Reg A6.1-2
penalties for failing to post NT TCA 28(3)
penalties for failure to ensure signs are posted SK SOPR 15
penalties for removing or defacing QC TA 45
penalties for removing, defacing, altering NT TCA 28(5)
penalties for retailers who violate sign rules QC TA 49.3
public places PE SFPAR 5
removal, defacing, altering prohibited NT TCA 21
retail outlets NL TCA 5
see also retail signs
smoking bans NB SFPA 8 QC TA 10 SK TCA 6 SK TCR 5
public places NB SFPR 4
smoking restrictions AB TRR 2-2 AB TRR 3 NT TCA 9
for public vehicles or work vehicles, in public places or workplaces; specifications AB TRR 4
in executive car, limousine, premium taxicabs MB Taxicabs 19-8
smoking restrictions, managers to post and ensure continuous display AB TRA 7
smoking sections NS SFPR 7
designated smoking rooms NB SFPR 5
unauthorized, where tobacco products are sold
penalties SK SOPR 8
workplace liability ON SFOA 10
workplace liability and NU TCA 21
workplace smoking sections Federal NSHR 5 PE SFPAR 2
workplaces PE SFPA 12 PE SFPAR 4 PE SFPAR 5
single cigarette sales
see also minimum number of cigarettes
see also tobacco packaging
penalties QC TA 46
tobacco sales bans BC TCA 2-3 Federal TA 10 NS TAA 7 SK TCA 5
skating, hockey or curling rinks
see also recreational facilities
smoking area bans PE SFPA 9
tobacco sales bans PE TSAA 4.1
defined Federal TPIR 2
smoke
defined AB PSSPBA 1 AB TRA 1i Federal NSHA 2 NL SFEA 2 NS SFPA 2 NU TCA 1 PE SFPA 1 SK OHSR 77-1a
defined NB SFPA 1 NT TCA 1smoke YK SFPA 1smoke
smoke constituents
reporting requirements Federal TPIR 8 Federal TRR 14
reporting requirements; test methods, sampling Federal TRR 14(3)
standardization Federal TPIR 9(2)
test methods Federal TPIR Schedule 1
warning labels Federal TA 15 Federal TPIR 9
Smoke-Free Ontario Act
right to equal treatment without discrimination because of age not infringed by restrictions under ON HRC 20-4
warning labels Federal TPIR 5(5)
smokeless tobacco (tabac sans fumée)
defined Federal TRR 1
smokeless tobacco, warning labels
toxicology reporting Federal TPIR 10
smoking
defined MB NSHPA 1 NU TCA 1
smoking areas
see smoking sections
smoking bans
adult education centres QC TA 2-3
ambulances NL SFEA 4
apartments ON SFOA 9
arenas NL SFEA 4
art galleries NS SFPA 5 YK SFPA 4-1f
ashtrays banned where smoking not permitted YK SFPA 7
bars NL SFEA 4 NS SFPA 6 ON Reg 48/06 13 QC TA 2-8.2 YK SFPA 4-1s
bed and breakfasts YK SFPA 4-1r
billiards rooms NL SFEA 4 NS SFPA 5 YK SFPA 4-1i
bingo parlours NL SFEA 4 NS SFPA 6 QC TA 2-8.3 YK SFPA 4-1u
bowling alleys NL SFEA 4
bus shelters QC TA 2.1-1
bus stations YK SFPA 4-1o
charitable homes ON Reg 48/06 12
church halls NL SFEA 4
churches NL SFEA 4
cinemas NL SFEA 4 NS SFPA 5 YK SFPA 4-1h
classrooms YK SFPA 4-1f
colleges and universities NL SFEA 4
community or recreational activities for minors QC TA 2-6
condominiums ON SFOA 9
conference centres NS SFPA 5 QC TA 2-5 YK SFPA 4-1l
convention facilities QC TA 2-5
cultural and artistic facilities QC TA 2-5
day care centres NL SFEA 4 NS SFPA 5 ON SFOA 9 QC TA 2-4 YK SFPA 4-1d
enclosed place of employment SK OHSR 77-4
enclosed places MB NSHPA 2 ON SFOA 9 YK SFPA 4-1a
workplaces ON SFOA 9
enclosed spaces QC TA 2-6.2
where activities are held for minors QC TA 2-6
exceptions
veterans' facilities YK SFPA 5c
failure to enforce
penalties SK SOPR 16
ferries YK SFPA 4-1o
fire halls NL SFEA 4
government buildings NL SFEA 4 NS SFPA 5
group living facilities MB NSHPA 2 NB SFPA 3 YK SFPA 4-1v
health and social services institutions and health and social services institutions for Cree Native persons QC TA 2-1
health care facilities YK SFPA 4-1g
homes under the Homes for Aged and Rest Homes Act ON Reg 48/06 12
hospitals NL SFEA 4 NS SFPA 5 NS SFPA 6 ON Reg 48/06 12
hotels NL SFEA 4 YK SFPA 4-1r
in a public place, in a workplace, in a public vehicle, within a prescribed distance from a doorway, window, or air intake of a public place or workplace AB TRA 3
independent health facilities ON Reg 48/06 12
inspection QC TA 34
judicial facilities QC TA 2-5
laundromats NL SFEA 4 NS SFPA 5 ON SFOA 9 YK SFPA 4-1n
libraries NS SFPA 5 YK SFPA 4-1f
licensed premises YK SFPA 4-1t
managers not to permit smoking in schools or on school grounds YK SFPA 4-4
meeting places YK SFPA 4-1f
mines NU ETSWR (Mine HSA) 1
motels NL SFEA 4 YK SFPA 4-1r
multi-dwelling units NL SFEA 4 NS SFPA 5 YK SFPA 4-1r
multi-service centres NL SFEA 4
museums NS SFPA 5 YK SFPA 4-1f
nursing homes MB NSHPA 2 NL SFEA 4 ON Reg 48/06 12
outdoors
on the grounds of educational institutions, child and daycare centres QC TA 2.1-3
outside buildings, within 9 metres from a door QC TA 2.2
outside schools NS SFPA 5(2)
penalties QC TA 42
failure to enforce MB Offence Notices Reg A2-2 NT TCA 28(3)
failure to respect SK SOPR 17
smoking in a public place NT TCA 28(2)
penalties for failure to post signs respecting SK SOPR 17
places of worship YK SFPA 4-1f
pools NL SFEA 4 YK SFPA 4-1j
prescribed distance defined as five metres from a doorway, window or air intake of a public place AB TRR 1
prescribed distance from doorways, windows, air intake in public places YK SFPA 4-2
prescribed distances from public places, four metre rule NS SFPA 5(4)
prescribed distances from public places, three metre rule NU ETSWR (Mine HSA) 1
prisons NS SFPA 5 QC TA 2-11 YK SFPA 4-1c
private clubs NL SFEA 4 NS SFPA 6
private residences
where childcare is provided QC TA 2-4
psychiatric facilities ON Reg 48/06 12
public houses QC TA 2-8.2
public places NB SFPA 3 NL SFEA 4 NS SFPA 5 NT TCA 8 PE SFPA 4 QC TA 2-11
public transit NL SFEA 4 NS SFPA 5
public transportation QC TA 2-10
public vehicles MB NSHPA 2 NB SFPA 3
recreational facilities NL SFEA 4 NS SFPA 5 ON SFOA 9 YK SFPA 4-1j YK SFPA 4-1k
residences for the elderly, common areas of QC TA 2-7.1
residential buildings with six or more units QC TA 2-7
restaurants NL SFEA 4 NS SFPA 6 ON Reg 48/06 13 QC TA 2-8.1 YK SFPA 4-1s
schools NB SFPA 3 NL SFEA 4 NS SFPA 5 NU TCA 14(3) ON SFOA 9 YK SFPA 4-1e YK SFPA 4-3
and private schools and schools under the Education Act for Cree, Inuit and Naskapi Native Persons QC TA 2-2
shelters QC TA 2-7.2
shopping centres NL SFEA 4 NS SFPA 5 YK SFPA 4-1m
signs QC TA 10 SK TCA 6 SK TCA 13 SK TCR 6
managers and MB NSHPA 6.1 NB SFPA 8
public places NB SFPR 4
signs to be posted at entrances to public places, workplaces, public vehicles AB TRR 2-2
smoking or holding lighted tobacco in an enclosed public space
penalties SK SOPR 13
sports and recreational facilities QC TA 2-5
taverns QC TA 2-8.2
taxicabs MB Taxicabs 30-1.1 QC TA 2-10 YK SFPA 4-1o
tents QC TA 2.1-2
theatres NL SFEA 4 NS SFPA 5 YK SFPA 4-1h
tourist accommodation QC TA 2-8
universities and colleges NS SFPA 5 YK SFPA 4-1e
universities and colleges residences ON SFOA 9
vehicles MB NSHPA 2 NL SFEA 4 NS SFPA 5
carrying minors YK SFPA 4-1q
used in the course of employment MB NSHPA 2 NB SFPA 3 QC TA 2-10 YK SFPA 4-1p
video arcades YK SFPA 4-1i
vocational training centres QC TA 2-3
workplace liability AB TRA 6 MB NSHPA 2(2) NB SFPA 7 NS SFPA 5(3) ON Reg 48/06 15 SK TCA 11.1(3) YK SFPA 4-5
workplace rights YK SFPA 6
workplaces MB NSHPA 2 NB SFPA 3 NL SFEA 4 NU Safety Act 1 PE SFPA 4 QC TA 2-9 SK OHSR 77-3
worksites or work-related area; except designated smoking areas SK OHSR 77-4
smoking of tobacco (usage du tabac)
defined ON MunAct 115-11 ON Toronto 98-6
smoking offences
penalties MB Offence Notices Reg A2
tobacco product description not required AB TRA 8.1
witness description of tobacco product not required for prosecution AB TRA 8.2
smoking prevention
boards of health to superintend, provide or ensure provision of health programs and services including elimination of health hazards; disease control; health promotion; family health services, including tobacco use prevention programs; epidemiological data collection ON HPPA 5
smoking restrictions
airplanes Federal NSHR 13
airports Federal NSHR 14
airports exemptions NB SFPA 2(3)
apartment common areas NU TCA 14
apartments BC TCR 4.21
at entrance to enclosed work sites
three metre rule NT ETS Worksite 082 1 NT ETS Worksite 082 3
at entrance to enclosed worksite
three metre rule NT ETS Worksite 083 3
bar exception NU TCA 13(4)
bars NU TCA 14(5)
bylaws may define public place and workspace; require and prescribe signs; require smoking areas; prescribe ventilation standards; define space available for smoking areas; require employer to ensure compliance NU Cities 54.6-3
Canadian services operating in foreign countries Federal NSHA 2(2)
charitable institutions exceptions ON SFOA 9(7)
child care facilities SK TCA 11(3)
condominium common areas NU TCA 14
condominiums BC TCR 4.21
councils may regulate, designate, prohibit smoking in public places and workplaces NU Cities 54.6-2
day care centres exceptions SK TCA 11(3)
designated smoking areas NT ETS Worksite 082 6
do not affect rights of Aboriginal persons respecting traditional Aboriginal spiritual or cultural practices or ceremonies YK SFPA 2-2
do not apply to a prescribed group when tobacco used for a prescribed purpose BC TCA 2.3
do not apply to public places where tobacco is used for traditional Aboriginal spiritual or cultural practices or ceremonies NT TCA 8-2
doorways
dormitories BC TCR 4.21
elder home exception NU TCA 13(4)
enclosed places; public places; workplaces BC TCA 2.3
exceptions
veterans' facilities ON SFOA 9
exemptions
community care facilities BC TCR 4.23
hospitals BC TCR 4.23
exemptions for common areas of apartment buildings, condominiums SK TCA 11(3)
exemptions for hotel and motel rooms MB NSHPA 3(2) ON SFOA 9(10)
exemptions for hotel and motel rooms designated as smoking rooms YK SFPA 5b
exemptions for hotel rooms NB SFPA 5
exemptions for patios used in conjunction with a public place BC TCR 4.22
exemptions for transit shelters BC TCR 4.22
federal work, undertaking or business exemptions NB SFPA 2(3)
ferry terminals Federal NSHR 14
group living facilities AB TRA 5 NB SFPA 4
hotel rooms AB TRA 5 NU TCA 14(5)
lifted for events under Liquor Licensing Regulations NL SFER 8
manager to enforce YK SFPA 5-3
managers to post and continuously display signs AB TRA 7
mass transit Federal NSHA 2(2)
military bases
within Manitoba, exempt from Non-Smokers Health Protection Act restrictions MB NSHPA 9.4
military bases exceptions NB SFPA 2(3)
motels NU TCA 14(5)
nursing homes ON SFOA 9(7) YK SFPA 5c
nursing homes exceptions SK TCA 11(3)
on school property BC TCA 2.2
penalties for failure to ensure absence of things designed to facilitate smoking SK SOPR 14
personal care homes SK TCA 11(3)
prisons exemptions NB SFPA 2(3)
private residence section of workplace exception NU TCA 13(4)
private residences, except when person requested not to smoke in presence of another YK SFPA 5
public places SK TCA 11
public places exceptions SK TCA 11(3)
purpose of act is protection of youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
residential care facilities ON SFOA 9 ON SFOA 9(7)
restaurants NU TCA 14(5)
restaurants exception NU TCA 13(4)
school boards, superintendents, principals deemed liable for violations BC TCA 2.2
ships Federal NSHR 10
sign violations penalties AB TRA 8-2
smoking permitted in a lodge accommodation in a separate room if designated by manager, is physically separate with ventilation system AB TRR 10.1
smoking rooms separately enclosed, walls, doors, separate ventilation YK SFPA 5-2
special care homes exceptions SK TCA 11(3)
transit shelters BC TCR 4.21
veterans' facilities NS SFPA 6
waived for private use of public places NS SFPA 7
wholesale trade exemptions NB TSAR 8
within a prescribed distance from a doorway, window, or air intake of a public place BC TCA 2.3
workplace housing NT ETS Worksite 083 4-4
workplace liability BC TCA 2.3 Federal NSHA 3 PE SFPA 7
workplace smoking sections exception NU TCA 13(4)
workplaces NT ETS Worksite 083 2
smoking rooms
see smoking sections
airplanes Federal NSHA 5 Federal NSHR 13
airports Federal NSHR 14
bans
art galleries PE SFPA 9
bowling alleys PE SFPA 9
bus stations PE SFPA 9
day care centres PE SFPA 9
ferries PE SFPA 9
ferry terminals PE SFPA 9
fitness centres PE SFPA 9
gymnasiums PE SFPA 9
hospitals PE SFPA 9
kindergartens PE SFPA 9
laundromats PE SFPA 9
libraries PE SFPA 9
museums PE SFPA 9
nursery schools PE SFPA 9
pools PE SFPA 9
recreational facilities PE SFPA 9
retail outlets PE SFPA 9
schools PE SFPA 9
shopping centres PE SFPA 9
skating, hockey or curling rinks PE SFPA 9
taxi shelters PE SFPA 9
theatres PE SFPA 9
video arcades PE SFPA 9
bars BC OHSR 4.83
bingo parlours BC OHSR 4.83
bowling alleys BC OHSR 4.83
bus stations Federal NSHR 15
cabooses Federal NSHR 4
casinos BC OHSR 4.83
cigar rooms
minors not permitted QC TA 8.2
permitted that were in existence before May 2005; ventilation QC TA 8.1
cocktail lounges BC OHSR 4.83
crane cabs Federal NSHR 4
defined NS SFPR 2 PE SFPA 1 SK TCR 5
designated smoking area
defined Federal NSHA 2
designated smoking areas NT ETS Worksite 083 3
designated smoking rooms
defined AB PSSPBA 1 NL SFEA 2
designated smoking rooms with a separate ventilation system, in-patients or residents in a group living facility may smoke in AB TRA 5
designated smoking structures NT ETS Worksite 082 6
mines NU ETSWR (Mine HSA) 3
ventilation NU ETSWR (Mine HSA) 3 NU Safety Act 5(2) NU Safety Act 6(2)
workplaces NU Safety Act 3 NU Safety Act 6
designated smoking structures permitted outside work sites NT ETS Worksite 082 1
employer, contractor or owner shall indicate areas where smoking is permitted SK OHSR 77-7
enclosed shelters
in workplaces NU TCA 13
enclosed shelters within three metres of building entrance NU TCA 14(2)
enclosed worksites, if smoke does not come in contact with employees; ventilation NT ETS Worksite 083 4
ferry terminals Federal NSHR 14
government buildings AB PSSPBA 2
Governor in Council may make regulations regarding smoking in the workplace and designated smoking areas SK OHSA 44-1s
group living facilities NB SFPA 4
hospitals
outdoor smoking areas PE SFPA 9
in vehicles SK OHSR 77-5c
inspection ON Reg 48/06 Schedule 1 QC TA 34
lighthouses Federal NSHR 4
limitations on QC TA 5number
living accommodations Federal NSHR 4
locomotives Federal NSHR 4
long term care facilities NL SFEA 4(2)
outdoors PE SFPA 5
ventilation PE SFPA 5(2) PE SFPAR 7
managers to post and continuously display signs AB TRA 7
mass transit
smoking rooms Federal NSHA 3
minors not permitted NS SFPA 6 YK SFPA 5-4
nursing homes with capacity of 11 or more residents to have designated smoking rooms with a window, safety ashtrays, and a metal trash container with a safety lid SK PCHR 39.1
outdoors
hospitals PE SFPA 9
public places PE SFPA 8
penalties for permitting a minor in a cigar room QC TA 43.1
personal care homes SK TCR 5
psychiatric facilities NL SFEA 4(2) ON SFOA 9(8)
public places PE SFPA 4 PE SFPA 6
residential care facilities ON SFOA 9(7)
restaurants BC OHSR 4.83
size limits NS SFPA 6(7)
restricting youth access to smoking rooms YK SFPA 5-5
retail display ban does not apply in cigar rooms QC TA 20.3
ships Federal NSHR 4 Federal NSHR 10
signs NB SFPR 5 NS SFPR 2A
smoking room to be equipped with walls, ventilation, self-closing door QC TA 3layout
smoking rooms
for residents, for tobacco use only QC TA 3
inspection QC TA 34
inspectors may enter premises where tobacco product manufacturing, packaging, labelling, promotion, sale or testing occurs; where smoking or cigar room signs may be found; wherever signs may be found QC TA 33
penalties for violating regulations QC TA 43
prisons QC TA 9
residential and long-term care centres QC TA 5
signs to be posted and clearly visible; specifications AB TRR 3
standards for construction, layout, ventilation, notices QC TA 12
tourist accommodation QC TA 6
smoking rooms separately enclosed, walls, doors, separate ventilation YK SFPA 5-2
smoking shelters ON Reg 48/06 14
special care homes SK TCR 5
structure and furnishings ON Reg 48/06 Schedule 2
tobacconist shops MB NSHPA 4
train stations Federal NSHR 15
trains Federal NSHA 5 Federal NSHR 8
vehicles Federal NSHR 4 SK OHSR 77-5
ventilation Federal NSHA 3 MB NSHPR 3 NL SFER 6 NS SFPR 3 NT ETS Worksite 082 5 SK TCR 5
workplace liability NL SFEA 5
workplace rights BC OHSR 4.83(10) PE SFPA 11
workplace signs Federal NSHR 5 PE SFPAR 2
workplaces BC OHSR 4.82 Federal NSHA 3 Federal NSHR 3 NS SFPA 8 NS SFPR 6 PE SFPA 6 SK OHSR 77-3
designated smoking structures NT ETS Worksite 082 3
ventilation ON Reg 48/06 18
smoking shelters
see smoking sections
smuggling
absence of stamping as notice of duty not paid Federal EA 36
boats carrying contraband may be seized NL TTA 42
penalties NL TTA 68.1 QC TTA 14.3
penalties for transport of tobacco acquired from unregistered dealers ON TTA 35-2.0.1
regulation intended to govern supply of tobacco to adult members of band, and to prevent resale to non-Indians ON Reg 649/93 2
reporting requirements, payment of consumer taxes on duty not paid QC TTA 9.1
selling untaxed cigars or tobacco products
penalties ON TTA 29.1-6
vehicles carrying contraband may be seized NL TTA 42
snuff
defined as prescribed tobacco SK TTR 4
Social Care Facilities Licensing Act
residential facilities for adults only under, defined as group living facility AB TRA 1a-1
Social Services and Education Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
source document (document source)
defined Federal TPIR 2
sous-position
see subheading (sous-position)
see also long term care facilities
see also nursing homes
defined SK TCR 5
smoking bans exceptions SK TCA 11(3)
smoking sections SK TCR 5
tobacco sales bans SK TCA 8
special collection agent (agent de perception spécial)
defined MB TTR 1-1speccollectionagent
special container
defined Federal EA 2-1speccontainer
special duty
defined Federal EA 2-1specduty
special excise warehouse licensee
defined Federal EA 2-1specialexcisewarehouselic
special excise warehouses
duty free tobacco products in, diversion of
penalties Federal EA 237-4
removal of manufactured tobacco or cigars from, or excise warehouse Federal EA 50-3
restrictions on storage of manufactured tobacco or cigars Federal EA 52
abandoned or forfeited, sale of Federal CA 142.1
defined Federal CA 2-1speciallydenatured Federal EA 2-1specdenaturedalcohol
no return of Federal CA 117-2
specialty tobacco products defined ON Reg 48/06 1
specialty vehicle limousine
defined MB Taxicabs 1specialtyvehiclelimousine
specific rate (taux spécifique)
defined Federal CT 2-1specificrate
specified international flight
defined Federal NSHR 13.1
specified premises
defined Federal EA 2-1specpremises
defined Federal CA 2-1specifiedrate
specified rate (taux déterminé)
defined Federal CT 2-1specifiedrate
spirits
see also alcohol
abandoned or forfeited, sale of Federal CA 142.1
defined Federal CA 2-1spirits Federal EA 2-1spirits
no return of Federal CA 117-2
see also alcohol licensee
defined Federal CA 2-1spiritslic Federal EA 2-1spiritslic
Sports and Physical Activity Development Fund
funded in part by tobacco taxes QC Sports 1
sports and recreational facilities
smoking bans QC TA 2-4
sports or recreational facilities
tobacco sales bans QC TA 17
sports sponsorship
ban on Federal TA 25
banned for sports, cultural or social facilities QC TA 23
brand image not to appear on facility Federal TA 25
spouse (conjoint)
defined ON TTA 19.1
St. Joseph's Heath Care, London, Ontario ON Reg 48/06 21
stairwells
in definition of workplace NL SFEA 2
included in definition of workplace AB TRA 1k
stamped
defined Federal EA 2-1stamped
stamped for the tax purposes of Manitoba (timbré à des fins fiscales pour le Manitoba)
defined MB TTA 1stamped
stamps
stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
standard limousine
defined MB Taxicabs 1standardlimousine
standard taxicab
defined MB Taxicabs 1standardtaxicab
standardization Federal TRR 14.2
see also test methods
cigarette analysis, sampling methods for tobacco constituents Federal TRR 12(4)
cigarette ignition propensity Federal CIPR
smoke constituents Federal TPIR 9(2)
smoke constituents, reporting requirements Federal TRR 14(3)
smoking sections
designated smoking structures NT ETS Worksite 082 5
test methods for cigarette analysis Federal TRR 9(2)
tobacco products analysis Federal TRR 4 Federal TRR 14.2
ventilation NU Safety Act 5(2)
ventilation in designated smoking areas BC OHSR 4.82 NT ETS Worksite 082 6
standards
see standardization
station de marquage
see mark-point (station de marquage)
statutory instruments
tobacco licences as Federal EA 24.1
storage areas
included in definition of workplace AB TRA 1k
storer
defined QC TTA 2storer
storers
register of handling and delivery of stored raw or packaged tobacco QC TTA 7.10
Stratos Restaurant Ltd.
see 2215139 Nova Scotia Ltd. aka Stratos Restaurant Ltd.
streets
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25(4)
structurally separate
defined NS SFPR 2
defined Federal CT 2-1subheading
submarines, mines, or outside the offshore area
Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
subsisting licence (permis en vigueur)
defined MB TTA 1substitinglic
sufferance warehouse
defined Federal CA 2-1sufferancewarehouse Federal EA 2-1sufferancewarehouse
sufferance warehouse licensee
defined Federal EA 2-1sufferancewarehouselic
sufferance warehouses
imported raw leaf tobacco to be placed in sufferance warehouse for stamping Federal EA 39
raw leaf tobacco or tobacco products
packaging and stamping Federal EA 27
raw leaf tobacco without packaging and stamps Federal EA 30-2
unstamped tobacco possession Federal EA 32-2
Sunnybrook and Women's College Health Sciences Centre ON Reg 48/06 21
designated facilities for veterans in Kilgour wing and George Hees wing ON Reg 48/06 21
superintendent
defined BC TCA 2.2
supplier
defined ON Reg 649/93 1supplier
supply
defined MB NSHPA 1
supportive housing residences
see residences
swimming pools
tobacco sales bans NT TCA 7-2
T
tabac
see tobacco
tabac à cigarettes
see loose tobacco
tabac de marque étrangère
tabac en feuilles
see raw leaf tobacco
tabac en vrac
see tobacco in bulk
tabac fabriqué canadien
penalties and maximum quantities for removal for export from excise warehouse by tobacco licensee Federal EA 240
tabac sans fumée
tableau des échelonnements
see F Staging List (tableau des échelonnements)
tableau des traitments tarifaires
see list of countries (tableau des traitements tarifaires)
take for use
defined Federal EA 2-1takeforuse
tangible personal property (biens personnels corporels)
defined MB TAMTA 1-1tangiblepersonalproperty
defined Federal CA 2-1tariffclass
tariff item (numéro tarifaire)
defined Federal CT 2-1tariffitem
tariff rate quota (contingent tarifaire)
defined Federal CT 2-1tariffratequota
taux déterminé
see specified rate
taux initial
see initial rate (taux initial)
taux spécifique
see specific rate
taverns
smoking bans QC TA 2-8.2
tax (taxe)
defined MB TAMTA 1-1tax MB TTA 1tax NL TTA 2n NS RA 32g ON TTA 1tax PE TTA 1u SK TTA 2n
tax act (loi fiscale)
defined MB TAMTA 1-1taxact MB TAR 11-1taxact
tax administration agreement (accord d'administration fiscale)
defined MB TAMTA 95.1
Tax Appeals Commission (Commission d'appel des impôts et des taxes) MB TAMTA 57
defined MB TAMTA 1-1taxappealscommission
tax authorization (autorisation fiscale)
defined MB TAMTA 1-1taxauthorization
tax benefit (avantage fiscal)
defined MB TAMTA 51
tax collection AB TTA 17 AB TTA 19.1 MB TAMTA 61 MB TTA 13-2 NL TTA 17 NL TTA 18 NL TTR 17 NU TTA 13 ON TTA 4 QC TTA 17
assignment of duty to collect MB TAMTA 41
at time of tobacco sale to consumer NT TTA 22.5
books and records requirements SK RCAR 58.03
by enforcement agent NB TTA 4.1-1
by importers ON TTA 5-3
by retail dealers ON TTA 2-2
by wholesale trade NT TTR 9
calculation of tax payable NT TTA 21.1
collection and remittance on sale to retailers or consumers ON TTA 1034 11-3
collection points
dealers to report on tobacco and remit tax MB TTR 9.3
collector appointed by minister MB TTA 9
collector appointment AB TTA 5
collector commission NU TTR 5 SK RCAR 58.08
collector designation
information and security ON TTA 12
collector duties NT TTA 21-3
collector liability; liens on property or estate YK TTA 11
collector remuneration NT TTA 21-2 NT TTR 5 NT TTR 13 NU TTA 21-3 NU TTR 13 SK RCAR 58.08
collector suspension, cancellation ON TTA 11-2
collectors' fee NS RAR 71
inspection NT TTA 7.9
licensing MB TAMTA 10
permit required to sell or deliver tobacco to retail vendors or collection officers QC TTA 7.1
marked, stamped tobacco to be collected by seller if purchaser is not a collector ON TTA 1034 11
minister may withhold collector designation ON TTA 11
not required on tobacco given to another collector MB TTR 10
on imports by licensed retail vendors NS RAR 77-14
penalties
for late payment MB TAMTA 37
penalties and interest YK TTA 12
protection from enforcement MB TAMTA 74
purchases from non-registered importers, and remittance of tax ON TTA 5-6
registration certificate suspended during period of tobacco sales bans QC TA 60
reporting and remittance MB TTR 1.2 MB TTR 11 NL TTR 8 NT TTA 22.6 NT TTR 4 NU TTR 4 NU TTR 7 ON TTA 1035 1 SK RCAR 58.05 SK RCAR 58.06 YK TTR 10
reporting and remittance; surety AB TTR 7.1
reporting requirements MB TAR 9 MB TTR 6-2 ON TTA 1034 13
subsisting wholesaler's licence MB TTA 4-4.1
subsisting wholesaler's or importer's licence required AB TTR 14
third party liability MB TAMTA 68
tobacco sellers as collectors AB TTA 3-3
warrants MB TAMTA 67
wholesale dealer's licence MB TTA 4-2
wholesaler (accountable) also tax collector NL TTR 4-2
tax collectors MB TTA 12 NL TTA 20
see also tax collection
allowed to hold wholesale trade permits NT TTA 22-1.1
amended wording MB TTRA 17-1.3
as agents of the government of the Northwest Territories NT TTA 22.9 NU TTA 22.9
bond deposits YK TTA 13
books and records requirement ON TTA 22.1
compensation for ON TTA 16-3
defined AB TTA 1-1p
designation as tax officer MB TAMTA 94
ineligible for election to House of Assembly NL TTA 23
security ON TTA 12-2
wholesale trade permit required NU TTA 22-1.1
Tax Court
defined Federal EA 2-1taxcourt
tax debt (dette fiscale)
defined MB TAMTA 1-1taxdebt
tax debtor (débiteur fiscal)
defined MB TAMTA 1-1taxdebtor
tax evasion
offences MB TAMTA 76-2
tax officer (agent du fisc)
defined MB TAMTA 1-1taxofficer
tax officers
inspection powers MB TAMTA 26
tax rates Federal EA 58.2
tax refunds
on minimal amounts defined as less than $20 AB TTMR 1
tax-exempt sale
defined AB TTR 13
taxable price per cigarette
see also pricing
defined NT TTA 1taxablepricepercig
taxable service (service taxable)
defined MB TAMTA 1-1taxableservice
taxed tobacco
defined Federal EA 58-1taxedtob
taxi shelters
defined as public place AB TRA 1f
smoking sections
bans PE SFPA 9
taxicab business licence
defined MB Taxicabs 1taxicabbusinesslic
taxicab driver's licence
defined MB Taxicabs 1taxicabdriverslic
taxicabs
defined as workplace ON MunAct 115-11
executive car, limousine, premium taxicabs to display no-smoking signs MB Taxicabs 19-8
no-smoking signs required MB Taxicabs 19-2.1
or public transportation vehicles, municipal bylaws may apply on a highway ON MunAct 115
smoking bans MB Taxicabs 30-1.1 QC TA 2-10 YK SFPA 4-1o
smoking bylaw may apply to public transport vehicles and taxicabs ON Toronto 98-3
defined NL TTA 2o SK TTA 47-1c
taxpayer (contribuable)
defined MB TAMTA 1-1taxpayer ON TTA 25.1-12
see also tobacco packaging
defined AB TTR 1-1-o NB GR-TTA 2teartape NL TTMR 2-2g NS RAR 76-1h PE TTA 1v
tear tape (languette)
defined ON TTA 1teartape
tear tape manufacturer (fabricant de languettes)
defined NS RAR 76-1ha ON TTA 1teartapemanufacturer
tear tape manufacturers
audit and inspection ON TTA 23-2
books and records ON TTA 22.1
licensing NS RAR 76A NS RAR 76C
must deal at arm's length with those whose tear tape manufacturer's permit is cancelled or suspended or refused NS RAR 76B
penalties for failure to report ON TTA 17-3.1
tents
smoking bans QC TA 2.1-2
Territories
defined Federal CT 2-1territories
see also standardization
cigarettes Federal TPIR Schedule 1 Federal TRR 14(3)
smoke constituents Federal TPIR Schedule 1 Federal TPIR 8
standardization for cigarette analysis Federal TRR 9(2)
tobacco constituents; standardization, sampling Federal TRR 12(4)
tobacco products analysis Federal TRR 12
toxicology Federal RATRR 14.2 Federal RATRR 14.4
toxicology of cigarettes Federal TRR 14.1 Federal TRR 14.2
test purchases
defined NS TAR 1
theatres
smoking bans NL SFEA 4 NS SFPA 5 YK SFPA 4-1h
smoking sections
bans PE SFPA 9
tobacco sales bans PE TSAA 4.1 SK TCA 8
Thomas Hinds Tobacconist Ltd. (Winnipeg)
exempt from advertising restrictions MB NSHPR(A) Schedule B
threat of serious injury (menace de dommage grave)
defined Federal CT 2-1threat
three metre rule
timbre
see indicium
tiroir
see slide (tiroir)
titulaire de licence de spiritueux
see spirits licensee
titulaire de licence de tabac
see tobacco licensee
titulaire de licence de vin
see wine licensee
defined BC TCA 1 MB NSHPA 1 NL TCA 2 NL TTA 2p NS RA 32h NS SFPA 2 NS TAA 3 NT TTA 7.4 NU TTA 7.4 PE TSAA 1 PE TTA 1w QC TA 1 QC TTA 2tob SK TCA 2 SK TTA 2o
defined to include cigarettes and fine cut tobacco NS RAR 76-1i
one cigarette deemed to be one gram PE TTA 1-2
to be inferred by its appearance, packaging or odour or a witness's description NS RA 42
valuation NS RA 35
tobacco (tabac)
defined MB TAMTA 1-1tob MB TTA 1tob NB TTA 1tob NT TCA 1tob NT TTA 1tob NU TTA 1tob ON TTA 1tobacco YK TTA 1tob
tobacco access
restrictions for young people do not infringe right to equal treatment ON HRC 20-4
tobacco accessories
banned as promotional products Federal TA 29
tobacco accessory (accessoire pour le tabac)
defined NT TCA 1tobaccessory
tobacco constituents
reporting requirements Federal TRR 12
tobacco control
purpose of act is protection of youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
purpose of act is to protect citizens' health, enhance awareness of health hazards of tobacco use, to protect the health of young persons by restricting access to tobacco products,
inducements to use tobacco NB TSA 2
tobacco curing
possession and transport exemptions for tobacco growers Federal EA 31
tobacco dealer
defined Federal EA 2-1tobdealer
tobacco dispensers
see cigarette vending machines
tobacco display
defined NB TSAR 2
tobacco display bans
during licence suspensions BC TCA 10.3
inspection of retail outlets, cigar rooms, duty free shops QC TA 34-9.1
penalties PE TR schedules QC TA 49.2
penalties for tobacco offences AB TRA 8-2
waived for tobacconist shops where minors are prohibited AB TRR 10
tobacco distribution
new methods of, tobacco manufacturers required to report for reasons of public health QC TA 31
tobacco drying kilns
possession and transport exemptions for tobacco growers Federal EA 31
tobacco enforcement officer
defined SK TCA 2
tobacco growers
exemptions for raw leaf tobacco without packaging and stamps
exports, transporting, curing Federal EA 31
record keeping Federal EA 206-2
reporting and remittance SK RCAR 58.05-2
tax payable at the prescribed times SK TTA 4
tax payable at time of sale or provision to another person in Saskatchewan SK TTR 5
tobacco possession bans on raw leaf tobacco without packaging and stamps Federal EA 31
tobacco importers, raw leaf tobacco or tobacco products
packaging and stamping Federal EA 27
delivery, storage, transportation or possession of, acquired from unregistered dealers
penalties ON TTA 35-2.0.1
order of restoration ON TTA 24-4
proof of tax paid NS RAR 75A
reporting requirements ON TTA 1033 7-9
sale prohibited without certificate of tax collectable or payable YK TTA 6
tobacco in bulk (tabac en vrac) defined ON TTA 1tobaccoinbulk
transporting
licensing ON TTA 5 ON TTA 6-6 ON TTA 10
transporting without documents
penalties ON TTA 6-16
transporting, documents required during ON TTA 6-5
defined Federal CA 2-1toblic Federal EA 2-1toblic
tobacco manufacturers ON SFOA 15(7)
adverse effects of tobacco Federal TA 16
books and records AB TTR 14.7 ON TTA 22.1
commodity board designated to fix, impose, and collect levies and charges; recordkeeping requirements of the commodity board ON Levies 2
deemed manufacturer Federal EA 25-2
exemptions Federal EA 25-3
defined BC TDHCCRA 1 Federal TA 2 Federal TPIR 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
duty payable liability Federal EA 42-1
exemptions ON Reg 48/06 6
fabricant defined Federal TA 2 Federal TPIR 1
failure to register
penalties ON TTA 7-4
inspection, including recordkeeping QC TA 34
inspectors may enter premises where tobacco product manufacturing, packaging, labelling, promotion, sale or testing occurs; where smoking or cigar room signs may be found; wherever signs may be found QC TA 33
liability of
building managers, owners, lessees deemed liable for contravening tobacco sales bans BC TCA 2.1
licensing Federal EA 24.1 Federal EA 29 PE TTA 4
and imported tobacco NB GR-TTA 4.1-6
holders of wholesaler's permit require permit to mark cigarettes ON TTA 1034 2-4
holding subsisting wholesale vendor's permit may apply for a permit to mark tobacco NS RAR 76-5
permit required to mark tobacco NS RAR 76-2
licensing and sale of unmarked cigarettes ON TTA 1034 11-2
manufacturer (fabricant)
defined MB TTR 16
manufacturers, wholesale vendors, retail vendors may apply for permit to mark tobacco NB GR-TTA 4.2-1
manufacturing requirements Federal TA 5
marking of tobacco products by, tear tape, indicia MB TTR 17
no sale of unmarked tobacco to unlicensed wholesale vendors NS RAR 76-15
penalties
manufacturing tear tape without a permit ON TTA 7.1-7
penalties for violating reporting requirements QC TA 54.1
permit to manufacture tear tape ON TTA 7.1
profits of, tax on QC TaxAct 1129.48interp
promotional merchandise Federal TA 29
registration certificates ON TTA 7
removal for export of Canadian manufactured tobacco from excise warehouse by
maximum quantities Federal EA 50-5 Federal EA 50-6
removal for export of Canadian manufactured tobacco from excise warehouse by, maximum quantities
penalties Federal EA 240
removal of Canadian manufactured tobacco from excise warehouse by Federal EA 50-4
reporting and remittance MB TTR 9
reporting requirements Federal TA 5 Federal TA 6 Federal TRR 2 Federal TRR 6 NL TTMR 6 ON TTA 7.1-3 ON TTA 7-3 QC TA 30 QC TTA 17.5
to report monthly tobacco production, purchases, sales, and distribution PE Reg EC147-08 3-2
reporting requirements on production, purchase, sale and distribution of tobacco products NS RAR 76-18
require permit to mark cigarettes ON TTA 1034 2
security ON TTA 12-2
tear tape acquisition ON TTA 8-7
tear tape not marked for use in Ontario
penalties ON TTA 7.1-9
tobacco sales reporting requirements QC Application 1.7
warning labels Federal TA 15
wholesale vendor licence holders may possess, store or sell unmarked tobacco if the holder is also a manufacturer NB GR-TTA 4.1-2d
tobacco marking
defined Federal EA 2-1tobmarking
tobacco offence
defined ON TTA 20
tobacco offences YK TTA 15
administrative hearings BC TCR 7
burden of proof YK TTA 16
conviction on balance of probabilities; penalties BC TCA 6.1
defendant has onus to prove tax paid PE TTA 27-3
director liability PE TTA 31
evidence of tobacco may be inferred from appearance, packaging, odour, or description PE TTA 27-2
limitation on commencement of proceedings NB TTA 21 YK TTA 16
monetary penalties BC TCR Schedule2
municipalities may prosecute, impose, collect and keep fines QC TA 39
penalties AB TRA 8 BC TCR Schedule2 NT TCA 22 PE TR 1
licence suspension on third offence AB TRA 8.4
penalties for failure to comply with inspector MB Offence Notices Reg A7.5-3
possession of proceeds of PE TTA 24
vicarious liability AB TRA 8.6
witness description sufficient to infer tobacco or tobacco accessory NT TCA 32
tobacco officer
defined NB TSA 1
tobacco packaging ON Reg 48/06 9
address changes NS RAR 76-7
advertising restrictions; adverse effects QC TA 28
application for authorization SK TTA 14
arm's length transactions for tear tape manufacturers with those whose permit is cancelled, suspended, or refused NS RAR 76C
authorization required to mark tobacco SK TTA 13
authorized packaging required for sale and delivery outside Quebec; penalties QC TTA 13.2
ban on possession of unmarked tobacco unless tax not payable PE TTA 20
ban on tobacco marked, stamped, sealed and labelled for sale elsewhere than Northwest Territories NT TTA 5.1
ban on tobacco marked, stamped, sealed and labelled for sale elsewhere than Nunavut NU TTA 5.1
black stock
duty free sale AB TTR 13-2.01
black stock transactions to be accounted for AB TTR 6.1
cigarette dimensions ON TTA 1034 1-2
cigarettes or fine cut tobacco may be stamped when tobacco produced and tax paid MB TTR 9.4
cigarettes, marked
permit to transport tobacco in bulk not valid for, ON TTA 10-5
cigarettes, marked or stamped, permit to
penalties ON TTA 8-10
cigarettes, unmarked
order of restoration ON TTA 24-4.1
counterfeit
penalties ON TTA 34
grounds for refusing permit to tear tape manufacturers NS RAR 76B
identification of cases QC TTA 17.10
imported raw leaf tobacco to be placed in sufferance warehouse for stamping Federal EA 39
imported tobacco must be marked SK TTR 7
imports QC Application 2.1.2
indicia audit and inspection ON TTA 23-2
indicia specifications NS RAR 77-11
indicia to be accounted for NS RAR 76-10
inspection QC TTA 13.3
labelling AB TTR 14.81 QC Application 2
labels MB TTR Sc2
licensing PE TTA 4-5
manufacturers holding subsisting wholesale vendor's permit may apply for a permit to mark tobacco NS RAR 76-5
loose tobacco QC Application 2.1
manufacturers marking tobacco, imported cigarettes NB GR-TTA 4.1-6
manufacturers may not sell unmarked tobacco to unlicensed wholesale vendors NS RAR 76-15
manufacturers required permit to mark tobacco NS RAR 76-2
marking and stamping tobacco PE TTA 20-4
marking requirements for imported tobacco SK TTA 11
marking specifications SK TTR 8
marking tobacco without a permit; neglect or failure to mark
penalties AB TTA 41-3
minister may mark SK TTA 12
minister to provide supplies for marking SK TTR 9
on payment of tax, permitted to be stamped for tax purposes of Manitoba MB TTR 1.3
Ontario tax indicia not to be affixed to products for sale outside Ontario ON TTA 33
packages or cartons my be stamped for tax purposes of Manitoba on reporting and remittance of tax MB TTR 15.4
penalties
tear tape offences ON TTA 7.1-8
penalties for failure to mark or stamp cigarettes ON TTA 8-11
permit holder may apply for tear tape NL TTMR 5-6
permit required for tear tape manufacture, sale or distribution NS RAR 79A-1
permit required to mark or stamp NL TTA 6-2
permit required to possess unmarked or unstamped tobacco; conditions MB TTA 4.1
permit required to produce, possess tear tape MB TTA 4.2
permit required to purchase, possess or sell unmarked tobacco as ships stores, in duty free stores, to a destination outside the province, or for personal use NL TTMR 4-3
permit to stamp cigarettes required to import tobacco from anyone without a permit ON TTA 1034 2-3
permits to be issued to mark tobacco at mark point AB TTR 14.1
permits, application process PE TTA 4
possession banned of unmarked or unstamped cigarettes or fine-cut tobacco MB TTA 3.1-2
possession of unmarked or unstamped cigarettes or fine-cut tobacco MB TTA 3.1-3
prescribed case defined QC Application 2.2
quantity limits on possession of unmarked tobacco SK TTA 11
raw leaf tobacco
tobacco sales bans on unstamped and unpackaged Federal EA 30-1
raw leaf tobacco, tobacco sales bans on unstamped and unpackaged
exemptions Federal EA 30-2
records to be kept of indicia ON TTA 1034 2-9
reporting requirements
monthly returns on cigarettes marked or stamped; indicia received and used ON TTA 1033 7-3
retail dealers may not purchase, possess, store or sell unmarked cigarettes, except on reserves to Indian consumers, or to diplomatic corps, or unless selling to another jurisdiction and collecting tax ON TTA 1034 10-4
retail dealers shall not purchase, possess, store or sell unmarked tobacco NS RAR 76-14
retail vendors with permit to stamp imported tobacco may apply for indicia NS RAR 77-13
sales ban on unmarked or unstamped tobacco MB TTA 3.2
specifications ON TTA 1034 21
stamped for tax purposes of Manitoba on reporting and remittance of tax MB TTR 15.4
stamping and indicia MB TTR 19
stamping by special collection agents or enforcement agents MB TTR 18
stamping with indicia permitted with permit ON TTA 1034 2-2
stamps and packaging Federal EA 34
penalties Federal EA 233
tobacco sales ban on raw leaf tobacco without Federal EA 30-1
stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
storage of unmarked tobacco or tobacco intended for sale outside of NWT
penalties NT TTA 23.2
storage of unmarked tobacco presumed intended for retail sale in Quebec QC TTA 17.8
tear tape MB TTRA 17-1.2
licensing, recordkeeping NS RAR 76F
manufacturers' recordkeeping requirements ON TTA 1033 6
permit required for purchase, possession, storage, distribution, manufacture, sale PE TTA 21
retail vendors holding permits to mark imported tobacco may apply for tear tape to mark imported cigarettes NB GR-TTA 4.5-1.2
tear tape and indicia, accounting for ON TTA 8-8
tear tape holder to obtain, account for, safeguard, keep and retain accurate records NS RAR 76-28
tear tape labelling NS RAR 76-19
tear tape licensing MB TAMTA 10-2
tear tape manufactured
reporting requirements ON TTA 1033 7-4.1
tear tape marked for use in Ontario ON TTA 7.1-5
tear tape offences MB TAMTA 80-2
tear tape seizures from places of business on reasonable and probable grounds PE TTA 22-2
tear tape specifications NL TTMR 5
tear tape specifications for cartons NB GR-TTA 4.5-2
tear tape specifications for cigarette packages and fine cut tobacco packages PE Reg EC147-08 4
tear tape specifications for cigarette packages and tobacco sticks NB GR-TTA 4.5-1
tear tape to be sold only to holder of permit to mark tobacco NS RAR 79A-2
tear tape, acquisition of ON TTA 8-7
tobacco manufacturers require permit to mark with indicia ON TTA 1034 2
tobacco purchased, possessed, stored or sold must be marked NB GR-TTA 4.1-1
tobacco sales bans
exemptions Federal EA 33
stamped and tobacco markings Federal EA 29
tobacco sales bans on raw leaf tobacco without stamps and tobacco markings Federal EA 30-1
tobacco, unmarked
permit to possess, sell or purchase NL TTA 7
selling or giving prohibited NL TTA 6
unlicensed distribution or possession of tear tape ON TTA 34.1
unmarked imported tobacco to be stamped by affixing indicia NS RAR 77-12
unmarked tobacco
forfeiture MB TAMTA 36-7
unmarked tobacco, exemption permit required to possess PE TTA 20-2
unpackaged and unstamped tobacco, delivery of Federal EA 38-2
unstamped tobacco as notice of duty not paid Federal EA 36
warehousing unpackaged and unstamped tobacco Federal EA 38-1
prescribed cigarettes Federal EA 38-4
warehousing unpackaged and unstamped tobacco; prescribed
exemptions Federal EA 38-3
warning labels Federal TPIR 5(4) Federal TPIR 11 ON SFOA 5
warning labels on cigarette cartons Federal TPIR 13
warning labels stating toxic emissions, toxic constituents to be displayed Federal TPIR 9
wholesale dealers intending to purchase, possess, store, sell unmarked tobacco require permit to purchase and sell unmarked tobacco NS RAR 76-11
wholesale dealers may apply for permit to purchase and sell unmarked tobacco NS RAR 76-12
wholesale vendors who are not manufacturers may apply for a permit to mark tobacco NS RAR 76-6
tobacco possession
black stock AB TTA 4
penalties AB TTA 33
cigarettes, unmarked
penalties ON TTA 29-2
consumers not to possess tobacco purchased from anyone other than a licensed retail vendor PE TTA 16
penalties AB POPR 21.01-4 AB TTA 41
possession of raw leaf tobacco without packaging and stamps Federal EA 215-1
penalties for, acquired from unregistered dealers ON TTA 35-2.0.1
penalties for, untaxed cigars or tobacco products ON TTA 29.1-7
possession by one in a group considered to be possession by all PE TTA 27-4
possession of unmarked tobacco an offence MB TAMTA 80-2
proof of ownership required NL TTA 28
proving the right to possess ON TTA 6-10
quantity limits AB TTA 4.1 AB TTA 4-3
quantity limits on PE TTA 16-2
quantity limits on unmarked cigarettes ON TTA 29
quantity limits on unmarked tobacco PE TTA 19
subsisting licence MB TTA 4
tobacco packaged outside Nunavut NT TTA 5.1
unmarked tobacco or tobacco intended for sale outside of Nunavut
penalties NU TTA 23.2
unmarked tobacco or tobacco intended for sale outside of NWT
penalties NT TTA 23.2
unstamped
penalties Federal EA 216-1
tobacco possession laws
ban on possession of unmarked or unstamped cigarettes or fine-cut tobacco MB TTA 3.1-2
ban on possession of unmarked, tax not paid, tobacco not purchased from licensed retail vendor NS RA 39
ban on unstamped tobacco products Federal EA 32-1
exemptions Federal EA 32-2
ban tobacco packaged outside Nunavut NU TTA 5.1
bans on raw leaf tobacco without packaging and stamps Federal EA 30-1
by retail vendors, purchased from anyone other than a licensed wholesale vendor NB TTA 2.2-1.3
consumer may only purchase from licensed retail vendors NB TTA 2.2-1.2
consumers may not possess tobacco purchased from anyone not a licensed retail vendor NB TTA 2.2-1.2
exemptions Federal EA 32-3
for personal use, liability to pay tax ON TTA 13
if unmarked or tax or duty not paid NB TTA 2.2-1.1
illegally obtained tobacco QC TTA 9.2
limit on amount sold to the same purchaser in a 24-hour period NB TTA 2.2-1.5
offences
penalties NL TTA 68.1
penalties AB PYTUA 3 NU SCPR 1
permitted with wholesale or retail dealer permit NT TTA 7.8-2 NU TTA 7.8-2
person not a farmer or manufacturer holding tobacco exceeding amounts for personal consumption is presumed to engage in retail sale QC TA 14.1-1
quantity limits MB TTA 3.6
quantity limits for unmarked tobacco SK TTA 11
restrictions do not prohibit minors from possessing, smoking or otherwise consuming tobacco or holding lighted tobacco for cultural or spiritual purposes AB PYTUR 4
tobacco product (produit de tabac)
defined AB TRA 1j Federal CA 2-1tobproduct Federal EA 2-1tobproduct Federal EA 55 NB HCC 1tobproduct SK OHSR 77-1a YK SFPA 1tobproduct
type de tabac defined Federal TRR 1
tobacco product (produits de tabac)
defined MB TTA 1tob NB SFPA 1
accessory defined Federal TA 2 NL TCA 2
brand image promotion restrictions Federal TA 26
defined ON Reg 48/06 1
included in definition of tobacco QC TA 1
reporting requirements Federal TRR 11
see also pricing
abandoned or forfeited, sale of, to licensed user Federal CA 142.1
anything intended to be smoked considered tobacco QC RTCA 1
black stock AB TTA 4
defined AB PSSPBA 1 AB PYTUA 1 AB TTA 1-1r BC TDHCCRA 1 Federal NSHA 2 MB TDHCCRA 1 NL SFEA 2 NS TAA 3 NS TDHCCRA 2 PE SFPA 1 SK OHSR 77-1
designated tobacco product (produit du tabac désigné) Federal TRR 1
produit du tabac désigné Federal TRR 1
produits du tabac Federal TA 2 NB SFPA 1
produits identiques Federal TRR 1
type de tabac Federal TRR 1
type of tobacco product MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
duty Federal EA 42-1 Federal EA 44 Federal EA 56
imported manufactured tobacco delivered to duty free shop Federal EA 53-1 Federal EA 53-2
stamped Federal EA 53-4
traveller's tobacco Federal EA 53-2
unstamped Federal EA 53-3
duty free, diversion of
penalties Federal EA 237-2
duty refunds Federal EA 316-3
exports Federal EA 180
imports sold to non-resident departing Canada Federal EA 183-1
reworked or destroyed Federal EA 181
transitional Federal EA 316-2
duty relieved
manufactured in Canada and exported Federal EA 57
stamped manufactured tobacco imported by tobacco licensees for reworking or destruction Federal EA 48
excise warehouses Federal EA 49
for reasons of public health, tobacco manufacturers required to report new forms of tobacco, new brands or products, new distribution methods QC TA 31
forfeit during licensing suspensions NT TTA 22.10-6 NU TTA 22.10-6
imported tobacco products or cigars
reworking or destruction of, by tobacco licensee Federal EA 41-2
imports
to be placed in sufferance warehouse for stamping Federal EA 39
inspection AB TTA 23-2
licensing
imports NL TTA 4
licensing imported manufactured tobacco for duty free shops Federal EA 22
limits on possessing unmarked cigars and ON TTA 29.1
manufacturers' reporting requirements
cigarette packaging Federal TRR 9
manufacturing procedures
reporting requirements Federal TRR 10
marking of by tobacco manufacturers; tear tape, indicia MB TTR 17
nicotine replacement therapy products
exemptions NU TCA 2
no duty refund or drawback Federal CT 113-2
no return of Federal CA 117-2
non-duty-paid record-keeping Federal EA 206-1
offences NL TTA 70
package inserts Federal TPIR 7 Federal TPIR 9
packaging, stamps and tobacco markings and removal from premises of a tobacco licensee Federal EA 28-1
exemptions Federal EA 28-2
partially manufactured tobacco imported by tobacco licensees
deemed as manufactured in Canada Federal EA 42-2
penalties
for unlawful production Federal EA 214
purchase offences NL TTA 68.1
pricing
minister may prescribe NT TTA 28.1 NU TTA 28.1
promotions restrictions Federal TA 19
refunds on payment of foreign taxes Federal EA 182-1
regulations may set standards, test methods, reporting requirements Federal TA 7
removal for export of Canadian manufactured tobacco from excise warehouse by tobacco licensee
maximum quantities Federal EA 50-5 Federal EA 50-6
removal for export of Canadian manufactured tobacco from excise warehouse by tobacco licensee, maximum quantities
penalties Federal EA 240
removal of Canadian manufactured tobacco from excise warehouse by tobacco licensee Federal EA 50-4
removal of imported manufactured tobacco or cigars from an excise warehouse Federal EA 51-1
removal of manufactured tobacco or cigars from excise warehouse for personal use Federal EA 50-11
removal of manufactured tobacco or cigars from excise warehouse for reworking or destruction Federal EA 50-10
reporting requirements Federal TA 6 Federal TRR 11
vendors' tobacco inventory QC TTA 7.12
restrictions on storage of manufactured tobacco or cigars in a special excise warehouse Federal EA 52
retail signs Federal TPIR 3
reworked or destroyed
transitional treatment Federal EA 316.1
reworking or destruction of, by tobacco licensees Federal EA 41-1
special excise warehouse licences Federal EA 21-1
tax payable based on retail price ON TTA 2
tax rates NS RA 34
taxes AB TTA 3 MB TTA 2 NT TTA 2 NU TTA 2 YK TTA 3
taxes payable SK TTA 3
tobacco licences and packaging and stamping Federal EA 27
transfer to excise warehouse
transitional treatment Federal EA 320-1
traveller's tobacco
defined Federal EA 54-1
unaccounted for by excise warehouse licensees
penalties Federal EA 238
unstamped
ban on sale, offer for sale, and possession Federal EA 32-1
duty not payable Federal EA 45-1
tobacco possession ban exemptions Federal EA 32-2
untaxed, sale of
penalties ON TTA 29.1-6
tobacco related disease (maladie liée au tabac)
defined NB HCC 1tobrelateddisease
tobacco related diseases
defined BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2 NS TDHCCRA 2
tobacco related products
defined MB NSHPA 1 PE TSAA 1 SK TCA 2
tobacco related wrong (faute d'un fabricant)
defined NB HCC 1tobrelatedwrong
tobacco related wrongs
balance of probabilities in determining NB HCC 3
defined BC TDHCCRA 1 MB TDHCCRA 1 NL THCCRA 2(m) NS TDHCCRA 2 NS TDHCCRA 2(m)
Her Majesty in right of the Province may recover the cost of health care benefits, whether or not there has been recovery by other persons NS TDHCCRA 3(3)
Her Majesty's in right of the Province action to recover the cost of health care benefits NB HCC 2
retroactive effect of law to commence actions arising from NB HCC 10
tobacco restoration
tobacco restrictions
purpose of act is to promote the health of young persons by restricting access to tobacco products, inducements to use tobacco AB PYTUA Preamble NS TAA 2
purpose of act is to protect citizens' health, enhance awareness of health hazards of tobacco use, to protect the health of young persons by restricting access to tobacco products,
inducements to use tobacco NB TSA 2
tobacco sales
assumed to be retail purchases NS RA 34-2
books and records NL TTA 26
certificates required for sale in bulk NT TTA 22.4-2
consumers to purchase from licensed retail vendors unless no tax is payable PE TTA 15
in a prohibited place
penalties SK SOPR 10
licensing
permit required to sell or deliver tobacco to retail vendors or collection officers QC TTA 7.1
permits required to sell or deliver raw tobacco QC TTA 7.0.1
registration certificates required QC TTA 7
manufacturers to report monthly tobacco production, purchases, sales, and distribution PE Reg EC147-08 3-2
no consignment sales without duty being paid PE TTA 17
offences
penalties NL TTA 68.1 NU SCPR 3
permits NT TTA 22-5
reporting requirements NL TTA 24 ON TTA 1034 13 QC Application 1.7 QC TTA 17.5
sale of unmarked tobacco or tobacco intended for sale outside of NWT
penalties NT TTA 23.2
tobacco manufacturers required to report QC TA 30
unlicensed
penalties NL TTA 48 NT TTA 23.1
wholesale dealers' invoices NL TTA 27
without a permit
penalties NU TTA 23.1
tobacco sales bans
amusement facilities SK TCA 8
applicable periods NT TCA 26(6)
as penalty for repeated infringement of tobacco regulations QC TA 59
athletic or recreation buildings BC TCA 2.1
ban on retailers or others to sell, give or furnish directly or indirectly, to a minor NL TCA 4
ban on sale or gift of tobacco to a minor by vendor or employee NS TAA 5
ban on sales to minors or on behalf of minors NB TSA 5
ban on selling tobacco to minors QC TA 13
banned at health and social services institutions QC TA 17
bars QC TA 17
black stock AB TTA 4
bowling alleys PE TSAA 4.1
building managers, owners, lessees deemed liable for contravening BC TCA 2.1
charitable institutions ON SFOA 4
cigarette vending machines NT TCA 4
colleges and universities PE TSAA 4.1
cultural and artistic facilities QC TA 17
day care centres NU TCA 9 QC TA 17
dealer suspensions on notice from Minister of Health and Social Services NT TTA 22.10 NU TTA 22.10
during registration certificate suspensions QC TTA 7
elder homes NU TCA 9
exemptions
land, buildings or structures used by health care providers to delivery health care services BC TCR 4.11
public buildings BC TCR 4.11
fitness centres PE TSAA 4.1
government buildings PE TSAA 4.1
government corporation buildings BC TCA 2.1
gymnasiums PE TSAA 4.1
health care services buildings BC TCA 2.1
health facilities SK TCA 8
health facilities; campuses; pharmacies; retail stores with pharmacies AB TRA 7.3
Holland College PE TSAA 4.1
homes as defined in the Homes for the Aged and Rest Homes Act ON SFOA 4
hospitals BC TCA 2.1 NU TCA 9 ON SFOA 4 PE TSAA 4.1 SK TCA 8
no consignment sales if tax not paid NB TTA 2.2-1.4
non-receipt of notice of conviction acceptable as defence NT TCA 26(7)
notice of tobacco sales conviction and ban to be displayed in retail store NT TCA 27
notice of tobacco sales offences and ban to be published in newspaper NT TCA 26(9)
nursing homes ON SFOA 4 PE TSAA 4.1
on convictions of tobacco sales offences, notice to be provided by minister NT TCA 26(2)
on convictions of tobacco sales offences; wholesale dealers may not deliver tobacco NT TCA 26(5)
on unmarked or unstamped tobacco MB TTA 3.2
on unstamped tobacco
exemptions Federal EA 32-3
penalties for black stock tobacco transactions QC TA 2.1
penalties for contravention BC TCA 12
penalties for infringing PE TR schedules
penalties for operator of retail outlet who gives tobacco to a minor QC TA 43.4
penalties for operator of retail outlet who sells tobacco to someone purchasing for a minor QC TA 43.5
penalties for selling to young persons NT TCA 23
penalties for selling tobacco to a minor QC TA 43.2
penalties for tobacco offences AB TRA 8-2
penalties on youth who purchase tobacco NT TCA 28
penalty for retail outlet tobacco offences QC TA 61removal
penalty for selling tobacco to minors; signs must be posted SK TCR 7
permits NT TTA 22.1
permits cancelled or suspended NU TTA 22.2
permits refused NU TTA 22.1
pharmacies NB TSA 6.1 NL TCA 4.1 NS TAA 9B NT TCA 7-2 NU TCA 9 ON SFOA 4 PE TSAA 4.1 QC TA 18
pools PE TSAA 4.1
psychiatric facilities ON SFOA 4 SK TCA 8
raw leaf tobacco that is unstamped and unpackaged Federal EA 30-1
recreational facilities PE TSAA 4.1
reporting requirements Federal TRR 13
restaurants QC TA 17
retail dealer's failure to comply
penalties ON TTA 20.2
retail dealers and tobacco offences under the Tobacco Tax Act ON TTA 20-3
retail outlet operators must not sell tobacco to persons buying for minors QC TA 14.3
schools PE TSAA 4.1 QC TA 17 SK TCA 8
signs ON TTA 20.1
single cigarette sales BC TCA 2-3 Federal TA 10 NS TAA 7 SK TCA 5
skating, hockey or curling rinks PE TSAA 4.1
special care homes SK TCA 8
sports or recreational facilities QC TA 17
theatres PE TSAA 4.1 SK TCA 8
to consumers, if not a licensed retail vendor NB TTA 2.2-1.1
tobacco in bulk without certificate of tax collectable or payable YK TTA 6
tobacco packaged outside Nunavut NT TTA 5.1 NU TTA 5.1
universities and colleges QC TA 17
university campuses and other public post-secondary institutions BC TCA 2.1
unlicensed tobacco manufacturers Federal EA 29
unlicensed, unstamped, fraudulently stamped Federal EA 29
unstamped, unpackaged raw leaf tobacco
exemptions Federal EA 30-2
video arcades PE TSAA 4.1 SK TCA 8
wholesale dealer to consumer, or retail dealer to another retail dealer, without authorization; retailer purchase from unlicensed wholesaler NL TTA 16
wholesale trade NL TTA 16
tobacco sales offence
defined NT TCA 26
tobacco sales restrictions PE TSAA 4.1
tobacco seizures
see seized goods
tobacco stick
defined AB TTR 1-1-p Federal EA 2-1tobstick
tobacco stick taxes Federal EA 58.2
consumer to pay NB TTA 3
retail consumer taxes QC TTA 8
tobacco sticks
category of Canadian manufactured tobacco Federal EA 50-2
duty payable Federal EA 42-2
quantities for duty refunds
imported tobacco products sold to non-resident departing Canada Federal EA 183-1
tobacco packaging QC Application 2
Tobacco Tax Act, Manitoba
stopping vehicles on suspicion of offences against MB TAMTA 30
Tobacco Tax Act, New Brunswick
as administered act NB GR-TTA 3.2-1
Tobacco Tax Act, Nunavut NU TCA 24(1)
Tobacco Tax Act, Ontario
penalties for contravening ON TTA 35
tobacco tax differential
defined SK TTR 6-1b
tobacco taxes ON TTRates 5-05 1
see also cigar taxes
see also cigarette taxes
see also tobacco stick taxes
form part of province's consolidated fund NL TTA 76
imposed by band law to be paid into province's consolidated fund MB TAMTA 95.1-4
paid in part into the Sports and Physical Activity Development Fund QC Sports 1
paid into fund promoting a healthy lifestyle QC HL 5
paid into province's consolidated fund NB TTA 4 NS RA 46
paid into province's cultural fund QC Culture 22.5
paid into province's operating fund PE TTA 26-10
rebates NL Border Zones 2
tobacco vending machine
see cigarette vending machines
tobacco warehousing
unpackaged and unstamped tobacco Federal EA 38-1
tobacco, health effects of
see adverse effects
tobacco, waste
removal of from premises of tobacco licensees Federal EA 40-1
tobacconist shops
see retail outlets
tobacconists
defined AB TRR 10
Tom's Little Havana Cafe Limited NS SFPR 8
Tourism Levy Act
levies paid under to be refunded if ministerial identification card cancelled AB TTR 13.2
tourist accommodation
see also hotels
see also motels
smoking bans QC TA 2-8
smoking sections
operators may designate rooms where smoking is permitted, and may set conditions on use; not to exceed 40% of rooms available QC TA 6
toxic constituent (constituent toxique)
defined Federal TPIR 2
toxic emission
see emissions
toxicology
ban on deceptive or misleading advertising about tobacco and BC TCA 2
ban on trade, sale, distribution, provision, advertising, promotion of tobacco that deceives consumers or purchasers, or interferes with public health deterrence programs BC TCA 2
in apportioning corporate liability MB TDHCCRA 7(3) NL THCCRA 9 NS TDHCCRA 8(3)
reporting requirements Federal RATRR 14.2 Federal TRR 14.2
smokeless tobacco, warning labels stating Federal TPIR 10
standardization Federal TRR 14.2
test methods Federal RATRR 14.2 Federal TRR 14(2)
trade agreements
see Canada-Chile Free Trade Agreement (CCFTA)
see Canada-Costa Rica Free Trade Agreement (CCRFTA)
see Canada-Israel Free Trade Agreement (CIFTA)
advertising restrictions
displaying trademark, brand name, abbreviations, graphics, signs, video, clothing, or tangible objects BC TCR 4.31
brand element (élément de marque)
defined Federal TA 2
trailer
defined NL TTA 2p1 PE TTA 1x
train services
defined Federal NSHR 9
train stations
smoking sections Federal NSHR 15
trains
smoking restrictions Federal NSHA 5
smoking sections Federal NSHA 5 Federal NSHR 8
traitement tarifaire préférentiel de l’ALÉCC
see preferential tariff treatment
traitement tarifaire préférentiel de l’ALÉCCR
see preferential tariff treatment
traitement tarifaire préférentiel de l’ALÉNA
see preferential tariff treatment
transaction (opération)
defined MB TAMTA 51
transit shelters
smoking restrictions BC TCR 4.21
transit shelters, smoking restrictions
exemptions BC TCR 4.22
transition house under Family Services Act
defined as group living facility NB SFPA 1
transport of tobacco MB TTA 3.3-2 MB TTA 3.7 QC Application 1.4
bill of lading required during PE TTA 18
carrier decals to be returned on licence suspensions MB TAMTA 11
documentation NS RA 40
documentation requirements waived for retailers without fixed place of business NL TTMR 7
failure to register
penalties ON TTA 6-2.2
inspection SK TTA 20
licensing
permit display QC TTA 6.2
permit required to sell or deliver tobacco to retail vendors or collection officers QC TTA 7.1
permits QC TTA 7.0.1
licensing, documentation NL TTA 5 NL TTMR 7 NT TTA 5-7 NU TTA 5-7
licensing, documents required QC TTA 13.3
manifest or waybill required to transport raw tobacco QC TTA 7.9
offences
penalties NL TTA 68.1
offences, penalties QC TTA 14.2
penalties for unlawful NU SCPR 1
penalties for, acquired from unregistered dealers ON TTA 35-2.0.1
raw leaf tobacco without packaging and stamps Federal EA 30-2
recordkeeping requirements QC Application 1.5
records to be available on consignments, imports, deliveries NL TTR 19
registration certificates required QC TTA 7
registration certificates required for interjurisdictional transporters ON TTA 5-7
registration documents ON TTA 6-4
tax exemptions on SK TTA 8-2
tobacco in bulk
permit required ON TTA 10
unlicensed
penalties NT TTA 23.1
unstamped tobacco possession exemptions Federal EA 32-2
without a permit
penalties NU TTA 23.1
without documentation
tobacco seizures NT TTA 7.7 NU TTA 7.7 ON TTA 6-7
without manifest or waybill QC TTA 17.7
without registration certificates ON TTA 6-2.1
transportation
costs of, in definition of "sale price", "purchase price", "fair value" NS RA 32f
transporter
defined NL TTA 2p2
transporteur interterritorial
see interjurisdictional transporter (transporteur interterritorial)
traveller's tobacco
defined Federal EA 54-1
duty Federal EA 54-2
trousse
see kit (trousse)
type d'emballage
type de tabac
see tobacco product (produit de tabac)
type of tobacco product
see tobacco product (produit de tabac)
type of tobacco product (type de produit du tabac)
defined NB HCC 1typeoftobprod
U
unit (unité)
defined Federal EA 58-1taxedtob Federal TPIR 2 Federal TRR 1 MB TAMTA 1-1unit MB TTA 1unit
unité équivalente (equivalent unit)
defined Federal TPIR 1 Federal TRR 1
defined Federal CT 2-1US
universities and colleges
smoking bans NS SFPA 5 ON SFOA 9 YK SFPA 4-1e
tobacco sales bans QC TA 17
university campuses and other public post-secondary institutions
tobacco sales bans BC TCA 2.1
University of Prince Edward Island
tobacco sales bans PE TSAA 4.1
unmarked cigarettes
defined ON TTA 1034 1-1unmarked
unmarked cigarettes (cigarettes non marquées)
defined ON TTA 1unmarkedcigarettes
unmarked tobacco
defined NB GR-TTA 2unmarkedtob NL TTA 2p3 NS RAR 76-1j PE TTA 1z SK RCAR 58.01f SK TTA 2p
penalties for black stock transactions AB POPR 21.01-2
penalties for possession AB POPR 21.01-4
unmarked tobacco (tabac non marqué)
defined MB TAMTA 1-1unmarkedtob
use of force
inspector powers NT TCA 16 NU Cities 54.6-12
utilisateur
see operator
utilisateur agréé
see licensed user
Utility and Review Board, Nova Scotia NS URBA 46
V
value for duty (valeur en douane)
defined Federal CA 2-1value
vehicle
defined AB TTA 1-1s NT TTA 7.5 NU TTA 7.5 ON TTA 24-11 QC TTA 2vehicle SK TTR 2-2b
included in definition of workplace AB TRA 1k
defined as public places AB PYTUA 1
vehicle (véhicule)
defined MB TTA 1vehicle
vehicle seizures
see seized goods
ashtray ban does not apply to vehicles equipped by the manufacturer NT TCA 9-2
designated smoking areas SK OHSR 77-5c
inspection MB TAMTA 25 SK TTA 24
minister or enforcement officer may search SK TTA 24
inspection and detention at direction of inspector PE TTA 23-3
inspection and detention without warrant on suspicion PE TTA 23
inspection for tobacco NT TTA 7.5 NU TTA 7.5
inspection of, and tobacco packaging, permits, manifests or waybills; warrants QC TTA 13.3
inspection without warrant and, if necessary, by force AB TTA 24
public transit vehicles as workplaces
amendments to the Hamlets Act NU TCA 26
public transit vehicles defined
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
school buses as workplaces
amendments to the Hamlets Act NU TCA 26
smoking bans NL SFEA 4 NS SFPA 5 QC TA 2-10 YK SFPA 4-1p
while carrying minors YK SFPA 4-1q
smoking restriction exemptions SK TCA 11(3)
smoking sections Federal NSHR 4 SK OHSR 77-5
stopping, on suspicion of offences against the Tobacco Tax Act MB TAMTA 30
taxis as workplaces
amendments to the Hamlets Act NU TCA 26
used as smoking sections SK OHSR 77-5c
used for work
penalties for smoking offences MB Offence Notices Reg A2
used in the course of employment
smoking bans MB NSHPA 2 NB SFPA 3
warrant to inspect may be issued on ex parte application NT TCA 15
véhicule automobile
see motor vehicle
see vehicles
véhicule de transport public (public transport vehicle), defined to include school buses and passenger vehicles for hire
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
véhicule public (public vehicle)
defined NB SFPA 1
vending machines
see cigarette vending machines
vendor
defined NS RA 32i NS TAA 3 PE TSAA 1 QC TTA 2vendor
vendor (vendeur)
defined NB TTA 1vendor NT TCA 1vendor
vente au détail
see retail sale
designated smoking areas BC OHSR 4.82 BC OHSR 4.83(4) NT ETS Worksite 083 3
designated smoking rooms Federal NSHA 3
hotel rooms designated as smoking rooms NB SFPA 5
independent mechanical ventilation system defined NL SFER 2
independent ventilation system defined PE SFPAR 1
inspection NL SFER 6 NS SFPR 5 ON Reg 48/06 Schedule 2
long term care facilities PE SFPAR 7
smoking sections Federal NSHA 3 Federal NSHR 3(2) MB NSHPR 3 NL SFER 6 SK TCR 5
controlled smoking areas ON Reg 48/06 18
designated smoking areas PE SFPAR 6 SK OHSR 77-5
designated smoking rooms NL SFER 6 NS SFPR 3
in public places PE SFPA 5(2)
separately enclosed, walls, doors, separate ventilation YK SFPA 5-2
smoking permitted in a lodge accommodation in a separate room if designated by manager, is physically separate with ventilation system AB TRR 10.1
smoking rooms at schools, daycare centres, recreational facilities, tourist accommodation QC TA 3layout
standardization BC OHSR 4.82
tobacconist shops MB NSHPR 3
ventilation system defined NS SFPR 2
work site smoking sections required ASHRAE Standard system; limits on number of people NT ETS Worksite 082 6
vessels
for public transportation, Revenue Act (Nova Scotia) applies to tobacco purchases NS RA 33
veterans
smoking ban exceptions YK SFPA 5c
smoking ban exceptions at designated facilities at Parkwood Hospital of St. Joseph's Health Care, London, and Kilgour wind and George Hees wing of Sunnybrook and Women's College Health Sciences Centre ON Reg 48/06 21
smoking restriction exceptions in controlled smoking areas ON SFOA 9(9)
veterans' facilities
defined as group living facility NB SFPA 1
smoking ban exceptions NS SFPA 6
veterans' long-term care facilities
defined as group living facility AB TRA 1a-1
video arcades
smoking bans YK SFPA 4-1i
smoking sections
bans PE SFPA 9
tobacco sales bans PE TSAA 4.1 SK TCA 8
video gaming devices
retail vendor's permits or renewals may be refused to those contravening the Tobacco Access Act or possessing non-approved video gaming devices or video amusement devices NS RAR 73-4
vin
see wine
vocational training centres
smoking bans QC TA 2-3
W
Wages Act
collection of tobacco taxes under ON TTA 26-6
wall (mur) or roof (toit)
defined NB SFPR 2
wall defined ON Reg 48/06 1
warehouses
see also bonded warehouse
see also designated warehouses
see also excise warehouses
defined Federal EA 2-1customsbondedwarehouselic Federal EA 2-1specialexcisewarehouselic Federal EA 2-1sufferancewarehouselic
adverse effects of tobacco Federal TA 15
cartons Federal TPIR 13
cigarette packaging Federal TPIR 5 Federal TPIR 7 Federal TPIR 9 Federal TPIR 12
cigars Federal TPIR 6
packaging, stamps and tobacco markings and removal of raw leaf tobacco or tobacco products from premises of a tobacco licensee Federal EA 28-1
pipe tobacco Federal TPIR 6
smokeless tobacco Federal TPIR 5(5)
toxicology of Federal TPIR 10
specifications, attribution Federal TPIR 3
stating toxic emissions, toxic constituents to be displayed on tobacco packaging Federal TPIR 9
tobacco packaging ON SFOA 5 QC TA 28
tobacco products Federal TPIR 5(4)
warrants
inspection SK TTA 20 SK TTA 22
when occupant refuses consent required for inspector entry a dwelling house AB TTA 23-5
inspection without PE TTA 22-11
inspector power to seize PE TTA 23
inspectors require consent of occupant or warrant to enter dwelling places NU Cities 54.6-7
may be issued to inspect dwelling places on ex parte application NT TCA 14
may be issued to inspect places including accommodation on reasonable grounds NU Cities 54.6-10
vehicle inspections NT TCA 15
washrooms
in definition of workplace NL SFEA 2
included in definition of workplace AB TRA 1k
Waters, Canadian, restriction of Federal CA 2-2
weapons
defined as "designated goods" Federal CA 109.2
whistleblowers
employers may not act against employees reporting smoking offences NT TCA 8-3
penalties on employers who act against employees reporting tobacco offences MB Offence Notices Reg A7.6-3
wholesale dealer
wholesaler (accountable) also tax collector NL TTR 4-2
wholesale dealer (grossiste)
defined MB TTA 1wholesaledealer NT TCA 1wholesaledealer NT TTA 1wholesaledealer NU TTA 1wholesaledealer YK TTA 1wholesaledealer
address changes AB TTR 4
arm's length dealings required between new applicants and those whose wholesale licences are cancelled, suspended, refused NS RAR 74
arm's length transactions QC TTA 17.13
black stock AB TTA 4
books and records AB TTR 14.7 ON TTA 22.1 YK TTA 8 YK TTR 17
cessation AB TTR 6
cigar tax collectors ON TTA 4-1.3
cigarettes or fine cut tobacco may be stamped when tobacco produced and tax paid MB TTR 9.4
collectors of tobacco tax NU TTA 21.1
delivering to retail dealer despite tobacco sales bans
penalties ON TTA 20.2-3
exemptions Federal TAR 3 NB TSAR 8
invoices NL TTA 27
licence application to be prescribed NL TTR 3
licence expiry AB TTR 3
licence required for non-retail tobacco sales NL TTA 15
licence required for sale to diplomatic officials, for export, or to another wholesale vendor, or for sale from a ship chandler operation outside territorial waters NB GR-TTA 4.1-2
licensing MB TAMTA 45 NL TCA 3.1 NL TTA 13 NS RA 38 NS RAR 74 NS RAR 74-7 NS RAR 75-5 NS RAR 76-4 NS RAR 79 NT TTA 7.8-2 NT TTA 22 NT TTR 2 NT TTR 8 NU TCA 24(1) NU TTA 7.8-2 NU TTA 22 NU TTA 22-4 NU TTR 2 NU TTR 8 ON TTA 3 ON TTA 1034 4 ON TTA 1034 8 PE TTA 4 PE TTA 13 YK TTR 3 YK TTR 4
amendments to Tobacco Tax Act 22.10(5) NU TCA 24(1)
and imported tobacco NB GR-TTA 4.1-6
appeal of licence cancellation or refusal NL TTA 60
manufacturer may not sell or offer to sell unmarked tobacco to a licensed wholesale vendor unless wholesale vendor holds a valid marking permit PE Reg EC147-08 3
manufacturers, wholesale vendors, retail vendors may apply for permit to mark tobacco NB GR-TTA 4.2-1
may apply for permit to purchase and sell unmarked tobacco NS RAR 76-12
may not purchase, possess, store, or sell imported tobacco marked by a retail vendor NB GR-TTA 4.1-3
may not purchase, possess, store, or sell imported tobacco stamped with inidicia NS RAR 77-10
may not sell or deliver tobacco to a retail dealer who permit has been suspended, or to a premises under suspension NT TCA 33
penalties ON TTA 31 ON TTA 35-2
permit to purchase and sell unmarked tobacco required to purchase, possess, store, sell unmarked tobacco NS RAR 76-11
subsisting licence issued to tax collectors MB TTA 4-2
subsisting wholesaler's licence AB TTA 7
who are collectors require permit to stamp cigarettes ON TTA 1034 2-5
wholesale vendor bond PE TTA 6
wholesale vendors who are not manufacturers may apply for a permit to mark tobacco NS RAR 76-6
manufacturers may not sell of unmarked tobacco to unlicensed wholesale vendors NS RAR 76-15
minister to be notified of change in name or address of business ON TTA 1034 6
no sales to unlicensed vendors NB TTA 2-3
penalties NL TCA 3.2 NL TCA 7 ON SFOA 16
for unlicensed sales of tobacco NL TTA 48
penalties for contravening licence ON TTA 3-7
recordkeeping requirements MB TAR 9 NL TTA 25 NL TTR 18 NS RAR 72
reporting and remittance NS RAR 71-2
reporting required even if no sales were made NL TTR 10
reporting requirements AB TTA 22 AB TTR 6.1 NB TTA 11-1 NL TTA 26 NL TTA 30 NL TTR 6 NL TTR 12 ON SFOA 8 ON TTA 1033 7-7
on change in tax rates, inventory of tobacco on hand to be taken NT TTR 13 NU TTR 13
records, books of account, annual inventory AB TTA 31
review of licence refusal NL TTA 56
subsisting licences MB TTA 4-4
tax collection ON TTA 4-5
tax collection by NU TTR 9
tax collection by holders of subsisting dealer's licences MB TTA 9-2
tax collectors NT TTA 21
tax refunds QC TTA 17.12
tax reporting and remittance MB TTR 9 NS RAR 76-17 ON TTA 1034 17
to collect and remit tobacco taxes NB GR-TTA 5-2
to provide names and address of purchasers on request from minister NL TTR 11
tobacco manufacturers holding subsisting wholesale vendor's permit may apply for a permit to mark tobacco NS RAR 76-5
tobacco sales bans NL TTA 16
unlicensed sales of tobacco to retail dealers NL TTA 66
tobacco sales under Bulk Sales Act ON TTA 14
tobacco tax reporting and remittance NL TTR 7 NL TTR 9
tobacco taxes
refund of, on establishment of bad debt QC Application 11.4
wholesale vendor's licence required to sell tobacco for resale NB TTA 2-1
wholesale vendor's licence to be on a form provided by the minister NB GR-TTA 3-2
without places of business in Alberta to keep licence at all times AB TTR 2-2
wholesale vendor
defined NS RA 32j PE TTA 1y QC TTA 2wholesalevendor
wholesale vendor (vendeur en gros)
defined NB TTA 1wholesalevendor
wholesale vendor's license
defined PE TTA 1aa
defined AB TTA 1-1t NL TCA 2 NL TTA 2q
wholesaler (accountable)
defined NL TTR 2b
wholesaler (grossiste)
defined ON TTA 1wholesaler
wholesaler (non-accountable)
defined NL TTR 2c
wholesaler's licence
defined NL TTA 2r
wholesaler's permit
see licensing
see wholesale trade
window
defined as a window that can be opened AB TRR 1-2
window tinting
defined MB Taxicabs 1windowtinting
see also alcohol
defined Federal CA 2-1wine Federal EA 2-1wine
no return of Federal CA 117-2
defined Federal CA 2-1winelic Federal EA 2-1winelic
work vehicle
defined AB TRA 1l
defined AB TRA 1k BC TCR 4.2 NU Cities 54.6-1workplace
workplace (lieu de travail)
defined NT TCA 1workplace ON MunAct 115-11 ON Toronto 98-6
workplace liability AB PYTUR 5 Federal NSHA 3 MB NSHPA 2(2) MB NSHPA 5 NB SFPA 7 NL SFEA 4(3) NL SFEA 5 NL SFEA 9 NL SFER 5 NS SFPA 5(3) NS SFPA 8 NU TCA 13 NU TCA 13(6) NU TCA 14(3) ON Reg 48/06 15 ON Reg 48/06 17 ON SFOA 3 ON SFOA 9(3) PE SFPA 7 PE SFPA 12 SK OHSR 77-3 SK TCA 16 YK SFPA 5-3
administration through Civil Service Act NS RA 4
ashtrays NS SFPA 9
enclosed public spaces SK TCA 11.1
exclude ashtrays and post no-smoking signs where smoking not permitted NT TCA 9
not to permit smoking in schools or on school grounds YK SFPA 4-4
penalties for failure to minimize smoke in a non-smoking area or to post signs MB Offence Notices Reg A2
restricting youth access to smoking rooms YK SFPA 5-5
signs NU TCA 21
signs and Federal NSHR 7
signs indicating smoking bans YK SFPA 4-5
smoking bans AB TRA 6 MB NSHPA 2(2) NT TCA 9-3 NT TCA 9-4 NT TCA 28(3) ON Toronto 98-4 QC TA 11
youth and SK OHSR 77-3
workplace rights Federal NSHA 3 NL SFEA 9 NS SFPA 10 NU Safety Act 1 ON SFOA 9(4) PE SFPA 11 PE SFPAR 8 SK OHSR 77-3
designated smoking structures permitted outside work sites NT ETS Worksite 082 3
discriminatory action defined PE SFPA 1 PE SFPA 17
employee not required to enter work site housing where smoking permitted NT ETS Worksite 082 4
home health care workers ON Reg 48/06 23 ON SFOA 9.1
managers to enforce smoking ban and refuse service YK SFPA 5-6
Occupational Health and Safety Act ON Reg 48/06 16
psychiatric facilities
smoking sections ON SFOA 9(8)
public places ON Reg 48/06 17
smoking bans YK SFPA 6
smoking restrictions NT ETS Worksite 083 1
smoking sections BC OHSR 4.83(10)
worker not required to enter designated smoking areas NT ETS Worksite 082 6
workers not required to enter designated smoking areas NT ETS Worksite 082 5
workers not required to enter workplace smoking areas NT ETS Worksite 083 4-4
workplace liability NU TCA 13(6)
workplace secondhand smoke, protection from
see workplace rights
workplace signs MB NSHPR 6 NB SFPR 4 NL SFEA 6 NL SFER 3 ON SFOA 9(3) SK OHSR 77-7
designated smoking rooms Federal NSHR 7
smoking restrictions
public vehicles or work vehicles, in public places or workplaces; specifications AB TRR 4
smoking sections Federal NSHR 6
workplaces NU TCA 13 PE SFPA 5(2)
see also workplace rights
see also workplace signs
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
bars as enclosed ON Reg 48/06 13
bars as indoor NB SFPR 3
controlled smoking areas
ventilation ON Reg 48/06 18
councils may regulate, designate, prohibit smoking in public places and workplaces NU Cities 54.6-2
to include corridors, stairwells, elevators, cafeterias, washrooms NL SFEA 2
to include public transit vehicles AB PYTUA 1
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
designated smoking areas BC OHSR 4.81 BC OHSR 4.82 PE SFPA 6 SK OHSR 77-3
enclosed shelters set aside for smoking NU TCA 13
inspection Federal NSHA 9
smoking ban exceptions NU TCA 13(4)
ventilation PE SFPAR 6
designated smoking rooms NL SFER 3 NS SFPR 6 NS SFPR 7
dimensions NS SFPR 6
managers and NL SFEA 5
ventilation NL SFER 6
designated smoking structures NT ETS Worksite 082 3 NU Safety Act 3 NU Safety Act 6
ventilation NU Safety Act 6(2)
enclosed shelter set aside for smoking is exception to three metre rule NU TCA 13
enclosed workplaces
smoking bans ON SFOA 9
in private dwellings
smoking restrictions BC TCR 4.2
in residences
worker exposure to secondhand smoke SK OHSR 77-6
indoor workplaces
penalties for smoking offences MB Offence Notices Reg A2
or public places, municipalities may prohibit or ban smoking in ON MunAct 115
portion of residences containing home businesses, defined as AB TRA 4
purpose of act is protection of youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
residences
smoking restrictions SK OHSR 77-6
signs NS SFPR 7 PE SFPA 12 PE SFPAR 4 PE SFPAR 5
smoking areas Federal NSHA 4
inspection Federal NSHA 9
smoking bans AB TRA 3 MB NSHPA 2 NB SFPA 3 NB SFPA 10 NL SFEA 4 NU Safety Act 1 PE SFPA 4 QC TA 2-9 SK OHSR 77-3
smoking bans signs to be posted AB TRR 2-2
smoking restriction exemptions NU TCA 13(4)
smoking restriction signs AB TRR 4
smoking restrictions BC TCA 2.3 Federal NSHA 3 Federal NSHA 4 NS SFPA 8 NT ETS Worksite 083 2 NU Safety Act 1 NU TCA 13 ON Toronto 98-1
in private residential accommodation where the public is not admitted NT TCA 8-2
managers and NL SFEA 6
municipalities may prohibit or ban smoking in ON MunAct 115
smoking rooms Federal NSHA 3
smoking section signs PE SFPAR 2
smoking sections Federal NSHR 3 Federal NSHR 4 NL SFER 3 NT ETS Worksite 082 6 PE SFPA 6 PE SFPA 11 PE SFPAR 8 SK OHSR 77-3
amendments to the Cities, Towns and Villages Act 54.6 NU TCA 25
designated smoking areas and exposure to secondhand smoke restrictions SK OHSR 77-4
employer, contractor or owner shall indicate areas where smoking is permitted SK OHSR 77-7
enclosed shelters NU TCA 13
Governor in Council may make regulations regarding smoking in the workplace and SK OHSA 44-1s
ventilation; must meet ASHRAE standard; limits on number of people NT ETS Worksite 082 5
ventilation in controlled smoking areas ON Reg 48/06 18
within residences SK OHSR 77-6
work space defined Federal NSHA 2
World Trade Organization Agreement (Accord sur l'Organisation mondiale du commerce)
defined Federal CT 2-1WTO
Y
yellow
defined NB TSAR 2
Yellowknife
retail outlets in, quarterly sampling to determine price per cigarette and per gram of tobacco NT TTR 11 NU TTR 11
see also youth
defined SK TCA 2
see also youth
defined NT TCA 1youngperson
young person (jeune)
see also youth
defined Federal TA 2
see also Aboriginal Peoples
see also minimum purchase age legislation
see also young person (adolescent)
see also youth access
see also youth possession laws
inspectors authorized to engage the assistance of young persons for the purposes of test purchases; and to ask for proof of age NT TCA 13
minors not permitted in cigar rooms QC TA 8.2
not permitted in smoking sections NS SFPA 6
purpose of act is to promote the health of young persons by restricting access to tobacco products, and from inducements to use tobacco NS TAA 2
purpose of act is to promote the health of young persons by restricting access to tobacco products, inducements to use tobacco AB PYTUA Preamble
purpose of act is to protect citizens' health, enhance awareness of health hazards of tobacco use, to protect the health of young persons by restricting access to tobacco products,
inducements to use tobacco NB TSA 2
restrictions on advertising directed at Federal TA 22 QC TA 24
smoking restrictions at community or recreational activities for minors, except in a dwelling QC TA 2-6
smoking restrictions at day care centres, whether the children are present or not YK SFPA 4-1d
smoking restrictions in vehicles carrying minors YK SFPA 4-1q
smoking rooms and
managers to enforce ban on minors in smoking rooms YK SFPA 5-5
tobacco advertisements in magazines must not be construed as appealing to young persons Federal TA 22(3)
tobacco advertising and promotions banned where youth have access NT TCA 5
tobacco packaging may not contain advertising directed at minors, false information, lifestyle advertising, testimonials or endorsements, slogans, references to real or fictional persons, characters or animals QC TA 28
see also minimum purchase age legislation
advertising restrictions in retail outlets MB Offence Notices Reg A7.3-1 SK TCA 6
ban on furnishing tobacco to a minor NL TCA 4
ban on furnishing tobacco to a young person in a public place Federal TA 8
ban on furnishing tobacco to a young person; ban does not prevent legal custodian from providing tobacco other than in a public place, or for use in Aboriginal spiritual or cultural practices or ceremonies SK TCA 4
ban on non-tobacco merchandise showing brand elements if lifestyle advertising or appealing to young persons Federal TA 27
ban on purchase of tobacco or tobacco accessories NT TCA 3(4.1)
ban on sale or gift of tobacco to a minor by vendor or employee NS TAA 5
ban on sale or supply of tobacco to a minor ON SFOA 3
ban on sales to minors or on behalf of minors NB TSA 5
ban on sales to young persons NT TCA 3
ban on selling or supplying tobacco to minors NU TCA 3
ban on selling tobacco to minors QC TA 13
ban on supplying or offering to supply tobacco or tobacco-related products to a child MB NSHPA 7
gifts of tobacco to minors on school premises prohibited QC TA 17.1
minimum purchase age legislation BC TCA 2.2
minimum purchase age set at 19 BC TCR 2
minors not permitted in workplace smoking rooms NS SFPA 8(6)
minors not permitted to enter tobacconist shops unless accompanied by an adult NB Amend TSA 6.6-3
not permitted in smoking rooms YK SFPA 5-4
penalties SK SOPR 5
penalties for advertising or promoting tobacco where it is sold and where young persons are permitted access SK SOPR 5
penalties for allowing a minor in a cigar room QC TA 43.1
penalties for displaying tobacco products visible to children MB Offence Notices Reg A7.2
penalties for displaying tobacco so it is visible to the public in business premises where young persons are permitted access SK SOPR 7
penalties for furnishing tobacco to a young person SK SOPR 1
penalties for gifts of tobacco to minors on school premises QC TA 48.1
penalties for operator of retail outlet who gives tobacco to a minor or sells to someone purchasing for a minor QC TA 43.4
penalties for operator of retail outlet who sells tobacco to someone purchasing for a minor QC TA 43.5
penalties for retail outlet violations Federal TA 45
penalties for selling or supplying tobacco to a minor, for purchasing or attempting to purchase for a minor PE TR schedules
penalties for selling tobacco to a minor QC TA 43.2
penalties for selling tobacco to young persons NT TCA 23
penalties for supplying tobacco to minors MB Offence Notices Reg A7.1
penalties for tobacco purchase offences NT TCA 28
public policy is to promote the health of young persons by restricting access to tobacco products, inducements to use tobacco AB PYTUA Preamble
purpose of act is protection of youth and all from tobacco smoke, to reduce access to tobacco and inducements to use tobacco, and ensure smoke-free public places and workplaces NU TCA Preamble
purpose of act to protect health of Canadians; protection of young persons and others from access to tobacco, inducements and dependence; to enhance awareness of health hazards of tobacco Federal TA 4
restrictions do not apply to parents or guardians, when not in a public place MB NSHPA 7(2)
restrictions do not prevent giving tobacco to a young person if the gift is for use in traditional Aboriginal spiritual or cultural practices or ceremonies SK TCA 4
restrictions do not prevent parents or guardians from supplying young person with tobacco or tobacco accessory in a place that is not a public place NT TCA 3-6
restrictions do not prevent the gift of tobacco to an Aboriginal youth if the gift is made for traditional Aboriginal spiritual or cultural purposes ON SFOA 13
retail outlet operators must not sell tobacco to persons buying for minors QC TA 14.3
retail outlets to post signs about ban on Federal TA 9
retail outlets to post signs stating tobacco sales ban to minors and health warnings QC TA 20.4
retailers to have written policies, practices and procedures to prevent selling and supply to minors; training of employees required; monitoring mechanisms to be established; records to be kept NU TCA 5
sales ban waived for youth authorized to enforce or ensure compliance NT TCA 3(4.2)
tobacco display ban waived in tobacconist shops where minors are prohibited AB TRR 10
tobacco displays in retail outlets must not be visible to children MB NSHPA 7.2
tobacco outlet operators must not give tobacco to minors QC TA 14.2
tobacco restrictions do not apply to persons who give tobacco to a child for use in traditional Aboriginal spiritual or cultural practices or ceremonies MB NSHPA 7(2)
tobacco restrictions do not prevent giving tobacco to a young person solely for use in traditional Aboriginal spiritual or cultural practices or ceremonies NT TCA 3-6 PE TSAA 4(6)
tobacco restrictions do not prevent youth possessing tobacco for traditional Aboriginal cultural or spiritual purposes AB PYTUR 4
tobacco restrictions do not prohibit minors from possessing, smoking or otherwise consuming tobacco or holding lighted tobacco for cultural or spiritual purposes AB PYTUR 4
tobacco sale ban waived for incarcerated youth NL TCA 4
youth possession laws NS SFPA 11
minors may not smoke or possess tobacco in a public place AB PYTUA 2
waived for youth authorized to enforce or ensure compliance with NS SFPA 11
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last modified Sep 11, 2009 09:55 AM
