Contraband Tobacco Ontario, Qu#233;bec and Federal Enforcement 安大略区和#违禁香烟，233；BEC和联邦执法 (2).pptVIP

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Contraband Tobacco Ontario, Qu#233;bec and Federal Enforcement 安大略区和#违禁香烟，233；BEC和联邦执法 (2).ppt

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ContrabandTobaccoOntario,Qu

CONTRABAND TOBACCO: Ontario, Québec And Federal Enforcement Tools And Responsibilities “A Taxing Issue: Public Health and Contraband Tobacco” University of Buffalo Center for Tomorrow February 4-5, 2009 Canada: Federal Government Canada Revenue Agency (CRA) Issues licenses for cigarette manufacturing and conducts inspections of growers, manufacturers and retail outlets Revenue Minister has authority under Excise Act 2001 (URL: http://laws.justice.gc.ca/en/ShowFullDoc/cs/e-14.1///en) to revoke manufacturing and license if access to manufacturing facilities is refused Excise Act also prohibits possession or importation of tobacco manufacturing equipment by unlicensed manufacturers (parallel measure in Ontario legislation) Canada: Federal Govt. (2) Royal Canadian Mounted Police (RCMP) Key legislation: Excise Act prohibits unlicensed manufacturing AND the possession, transportation, or sale of unstamped cigarettes – that is, excise duty not paid. Focus on large-scale illegal manufacturing and distribution involving organized crime Cooperation with Akwesasne Mohawk Police, border security officials No on-reserve action against unlicensed manufacturers Release of contraband tobacco enforcement strategy in May/08 (URL: http://www.rcmp-grc.gc.ca/ce-da/tobacco-tabac-strat-2008-eng.htm) Canada: Federal Govt. (3) Other Interdepartmental Task Force created to look for further enforcement options; $20 million in additional enforcement funding announced in July/08. Improved tax marking system to be introduced in 2010 with additional covert security features to combat counterfeit tobacco products. Québec 2004: Tobacco Tax Act (URL: /qc/laws/sta/i-2whole.html) amended to control importation, transportation, storage and sale of raw tobacco; power to seize shipments of raw tobacco to unlicensed manufacturers created (applied to “tobacco leaves that have not been processed beyond the drying stage and fragments of such tobacco leaves”) 2006: Tobacco Tax Act amended to