O. Reg. 300/12: RAW LEAF TOBACCO - TEMPORARY EXEMPTIONS

Link to law: http://www.ontario.ca/laws/regulation/r12300
Published: 2012-09-28

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ONTARIO REGULATION 300/12

made under the

TOBACCO TAX ACT

Made: September 26, 2012
Filed: September 28, 2012
Published on e-Laws: October 1, 2012
Printed in The Ontario Gazette: October 13, 2012


RAW LEAF TOBACCO — TEMPORARY EXEMPTIONS

Exemption re producing

1. The prohibition in subsection 2.3 (1) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: planting or growing tobacco plants; harvesting raw leaf tobacco; curing or baling it.

Exemption re processing

2. The prohibition in subsection 2.3 (2) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: stripping, stemming and threshing raw leaf tobacco; redrying it; blending it; packaging it.

Exemption re sale by seller

3. The prohibition in subsection 2.3 (3) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: selling raw leaf tobacco; offering or keeping raw leaf tobacco for sale; delivering raw leaf tobacco or causing it to be delivered.

Exemption re sale to purchaser

4. The prohibition in subsection 2.3 (4) of the Act does not apply with respect to any of the following activities that are performed before April 1, 2013: selling raw leaf tobacco; offering or keeping raw leaf tobacco for sale; delivering raw leaf tobacco or causing it to be delivered.

Exemption re purchase by purchaser

5. The prohibition in subsection 2.3 (5) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: purchasing raw leaf tobacco; receiving it.

Exemption re purchase from seller

6. The prohibition in subsection 2.3 (6) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: purchasing raw leaf tobacco; receiving it.

Exemption re importing

7. The prohibition in subsection 2.3 (7) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: bringing raw leaf tobacco into Ontario; causing it to be brought into Ontario.

Exemption re exporting

8. The prohibition in subsection 2.3 (8) of the Act does not apply with respect to either of the following activities that are performed before April 1, 2013: taking raw leaf tobacco out of Ontario; causing it to be taken out of Ontario.

Exemption re transporting

9. The prohibitions in subsections 2.3 (9) and (10) of the Act do not apply before April 1, 2013 while raw leaf tobacco is being transported.

Revocation

10. This Regulation is revoked on April 1, 2013.

Commencement

11. This Regulation comes into force on October 1, 2012.