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Countering Contraband: the 2 nd Bi-National Conference on the Illicit Tobacco Trade

Countering Contraband: the 2 nd Bi-National Conference on the Illicit Tobacco Trade. Presentation by André-J. Santerre, Attorney Direction principale des lois sur les taxes et l’administration fiscale et des affaires autochtones Revenu Québec February 2011 - Toronto.

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Countering Contraband: the 2 nd Bi-National Conference on the Illicit Tobacco Trade

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  1. Countering Contraband:the 2nd Bi-National Conference on the Illicit Tobacco Trade Presentation by André-J. Santerre, Attorney Direction principale des lois sur les taxes et l’administration fiscale et des affaires autochtones Revenu Québec February 2011 - Toronto

  2. Recent Initiatives to Counter Tobacco Smuggling • Bill 59 • Assented to on November 19, 2009 • Act to amend the Tobacco Tax Act and other legislative provisions primarily to counter tobacco smuggling • (2009, chapter 47)

  3. Recent Initiatives to Counter Tobacco Smuggling • Moratorium on the issue of manufacturer’s permits • New conditions for the issue of permits • New control measures for tobacco manufacturing equipment • New fiscal penalties • Partnerships with municipalities • Suspension of drivers’ licences

  4. Moratorium on the Issue of Manufacturer’s Permits • Moratorium in effect since October 28, 2009 • For an unspecified period • No permits issued by Revenu Québec • Applies only to permits for the manufacture of tobacco products

  5. New Conditions for the Issue of Permits • New discretionary powers granted to the Minister of Revenue of Québec • Conditions for the issue of permits include the obligation to: • provide certain documents • sign an agreement • provide security

  6. New Control Measures for Tobacco Manufacturing Equipment • New requirements for persons in possession of tobacco manufacturing equipment • Such persons are required to • hold a manufacturer’s permit • keep a register of the origin and destination of tobacco manufacturing equipment

  7. New Fiscal Penalties • Additional fiscal penalties • Allow wrongful conduct to be penalized without having to go to court • Penalties ranging from 3 to 5 times the amount of tobacco tax • Examples of offences • Manufacturing tobacco products without a permit • Purchasing tobacco from a person who does not hold a permit • Selling tobacco in an unidentified package • Transportation or storage of raw tobacco without a permit

  8. Partnerships with Municipalities • New powers granted to municipalities • Power to institute penal proceedings • before municipal courts • for offences involving consumers of contraband tobacco • Municipalities can keep the fines and costs collected relating to offences committed on their territory.

  9. Thank you for your attention. Questions?

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