Tobacco Tax Regulation

(No amdt) ALBERTA REGULATION 62/2023 Tobacco Tax Act TOBACCO TAX REGULATION Table of Contents Interpretation 1 Interpretation Registration, Licences, Permits and Appointments 2 Registration and licence 3 Permit to possess tobacco 4 Tax collector appointment 5 Background check 6 Required notices 7 Licence must be displayed 8 Licence expiry 9 Lost, destroyed or defaced licence Remittance and Returns 10 Remittance of tax 11 Interest 12 Returns Exemptions from Tax 13 No tax payable 14 Completion of voucher 15 Identification cards 16 Credit re cancelled or invalid identification card 17 Refund of tax Marking of Tobacco 18 Mark‑point 19 Marking of tobacco sold to consumers 20 Marking of tobacco provided to person without charge 21 Marking of tobacco products 22 Discrepancy between package weight and actual weight 23 Marking of cartons 24 Marking of cases 25 Accounting system required 26 Information required by Minister Administration and Enforcement 27 Records to be kept 28 Disclosure of information 29 Service 30 Seizure of vehicle 31 Return of seized items 32 Unclaimed items 33 Application to King’s Bench Transitional, Repeal and Coming into Force 34 Transitional 35 Repeal 36 Coming into force Interpretation Interpretation 1 (1) In this Regulation, (a) “Act” means the Tobacco Tax Act ; (b) “Alberta stamp” means an excise stamp, as defined in the Excise Act, 2001 (Canada), that is approved by the Minister in agreement with the Canada Revenue Agency to mark packages of tobacco products sold in Alberta to a consumer other than in circumstances in which section 3(1.09) of the Act applies; (c) “background check” means, in respect of a person, an inquiry, investigation or record check based on the collection of information, including personal information, from the person and any relevant third party sources, and includes, but is not limited to, an inquiry or investigation relating to the honesty and integrity, financial history and competence of the person; (d) “carton” means a container in which one or more packages of cigarettes or tobacco sticks are packed; (e) “case” means a container for the shipping of packages or cartons; (f) “seizure costs” means all the costs related to the seizure, removal, transportation and storage, or of any one or more of those functions, of items seized under section 24 or 24.1 of the Act; (g) “tax-exempt sale” means a sale of tobacco in circumstances where section 3(1.09) of the Act applies. (2) In the Act and this Regulation, (a) “band” means a band as defined in the Indian Act (Canada); (b) “cigar” means a roll or tubular construction intended for smoking that consists of (i) a filler composed of natural tobacco, reconstituted tobacco or natural and reconstituted tobacco, and (ii) a wrapper, or binder and wrapper, composed of natural tobacco, reconstituted tobacco or natural and reconstituted tobacco in which the filler is wrapped, and may include a mouthpiece (tip) or filter; (c) “cigarette” includes any roll or tubular construction of tobacco intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds 102 mm in length, each 76 mm or less of the cigarette shall be considered to be a separate cigarette; (d) “collection period” means, (i) in the case of a wholesaler who is not a manufacturer, a calendar month, and (ii) in the case of any other tax collector, a period approved by the Minister; (e) “fine cut tobacco” means loose tobacco that has been refined to the point where it is ready to be formed into a cigarette or tobacco stick; (f) “identification card” means (i) a card issued under the Indian Act (Canada) indicating that the holder is an Indian, if the Minister has agreed with the issuer of the card to accept the card for the purposes of the Act and this Regulation, or (ii) a letter issued to a band by the Minister under section 15(1); (g) “Indian” means an Indian as defined in the Indian Act (Canada); (h) “manufactured tobacco” means tobacco, other than cigars or packaged raw leaf tobacco, that is manufactured; (i) “package” means a container in which fine cut tobacco, tobacco sticks or cigarettes, which are not already in a container, are packed; (j) “raw leaf tobacco” means unmanufactured tobacco or the leaves and stems of the tobacco plant; (k) “tobacco stick” means any roll or tubular construction of tobacco intended for smoking, other than a cigar, that requires further preparation to be consumed, and where any tobacco stick exceeds 90 mm in length or 800 mg, each 60 mm or less or each 650 mg or less, respectively, of the tobacco stick shall be considered to be a separate tobacco stick. (3) For the purpose of the definition of cigar, “reconstituted tobacco” means a product that consists of 50% or more tobacco. (4) For the purposes of sections 19 and 21, tobacco products do not include cigarettes contained in a 200‑cigarette package. Registration, Licences, Permits and Appointments Registration and licence 2 (1) An application made by a person under section 8(1) of the Act for (a) registration as an exempt sale retailer must be made in respect of each location in which the person intends to make tax‑exempt sales, and (b) registration as a duty free shop operator must be made in respect of each duty free shop. (2) For the purposes of section 8(2)(b) of the Act, the Minister may refuse to register a person, to issue a licence to a person or to renew a person’s registration or licence if the Minister is satisfied that the person, a director, officer, employee or contractor of the person or someone not dealing at arm’s length with the person (a) has contravened any other Act or regulation of Alberta that imposes any tax, (b) has not acted or may not act in accordance with the law, with honesty and integrity or in the public interest, having regard to the past conduct of the person, (c) would be a detriment to the integrity of the lawful tobacco industry in Alberta, or (d) would be a detriment to the lawful manufacture, import, purchase, sale or possession of tobacco under the Act. (3) For the purposes of section 8(3)(b) of the Act, the Minister may cancel or suspend a person’s registration or licence if (a) the person who is registered or licensed, a director, officer, employee or contractor of the person or someone not dealing at arm’s length with the person (i) has contravened any other Act or regulation of Alberta that imposes any tax, (ii) has not acted in accordance with the law or with honesty or integrity or in the public interest, (iii) is a detriment to the integrity of the lawful tobacco industry in Alberta, or (iv) is a detriment to the lawful manufacture, import, purchase, sale or possession of tobacco under the Act, or (b) access to the business premises of the person who is registered or licensed, or the location at which tax‑exempt sales are made by the person who is registered or licensed, is denied or impeded by any person. Permit to possess tobacco 3 (1) For the purposes of section 4.1(1)(h) of the Act, the following are prescribed circumstances: (a) the tobacco is black stock purchased from an exempt sale retailer in circumstances in which section 3(1.09) of the Act applies; (b) the tobacco was purchased from a duty free shop operator at a duty free shop and the purchaser possesses a receipt issued by the duty free shop operator respecting that purchase. (2) For the purposes of section 4.1(4)(b) of the Act, the Minister may refuse to issue a permit to a person who (a) has contravened any other Act or regulation of Alberta that imposes any tax, (b) has failed to comply with the conditions of a previous permit, or (c) the Minister has reason to believe will deal with the tobacco in respect of which the application is made in a manner other than in accordance with the Act or the regulations or a condition of the permit. Tax collector appointment 4 (1) For the purposes of section 9.1(1) of the Act, the following are prescribed criteria: (a) the licensed wholesaler does not sell tobacco in Alberta from a retail store, including an online retail store; (b) the licensed wholesaler does not, in the opinion of the Minister, regularly sell tobacco directly to consumers. (2) For the purposes of section 9.1(3)(c) of the Act, the prescribed circumstance is where the licensed wholesaler fails to comply with the conditions imposed on the appointment under section 9.1(2) of the Act. Background check 5 If the Minister considers it necessary in order to determine a person’s eligibility for a licence, registration, appointment or permit, the Minister, or an officer authorized by the Minister to act under this section, may conduct a background check on any one or more of the following: (a) the person; (b) a director, officer, employee or contractor of the person; (c) another person not dealing at arm’s length with the person. Required notices 6 For the purposes of section 10(2)(b) of the Act, a person who is registered or licensed under section 8 of the Act or a marking permit holder shall immediately notify the Minister in writing if (a) the person is the subject of proceedings relating to bankruptcy, insolvency or receivership, (b) in the case of a corporation, the corporation (i) amalgamates with another corporation, (ii) is wound up, liquidated or dissolved, or (iii) is subject to any proceedings under the Companies’ Creditors Arrangement Act (Canada), (c) in the case of a partnership, there is a change in the partners of the partnership, (d) there is a sale, assignment or transfer of that part of the business under which the activities authorized by a registration, licence, appointment or permit under the Act are carried out, and the sale, assignment or transfer results in a change in control of the business, (e) there is a substantial change in the core management group or operations of that part of the business for which the person has been registered, licensed, appointed or issued a permit under the Act, or (f) the person (i) changes the name under which the person is carrying on business, (ii) changes the address of any place of business, or (iii) expands the person’s business to a new place of business. Licence must be displayed 7 (1) Every wholesaler or importer shall display that person’s licence prominently at each of that person’s places of business. (2) If a wholesaler or importer has no place of business in Alberta, the wholesaler or importer shall keep that person’s licence with that person at all times while doing business in Alberta and shall produce it on request to any officer and on request to any wholesaler, importer, retailer or consumer with whom that person transacts business. Licence expiry 8 A wholesaler’s or importer’s licence expires when the wholesaler or importer, as the case may be, no longer carries on business in Alberta as a wholesaler or importer. Lost, destroyed or defaced licence 9 If a wholesaler’s or importer’s licence has been lost, destroyed or defaced, the wholesaler or importer shall immediately advise the Minister of the loss, destruction or defacement, and the Minister may issue a copy of the licence. Remittance and Returns Remittance of tax 10 (1) An importing consumer who is required to pay tax under section 3(1.03) of the Act shall remit that tax so that it is received by the Minister on or before the 10th day after the day the tobacco was imported, sent, acquired or received, as the case may be. (2) A person who is required to pay tax under section 3(1.08) of the Act shall remit that tax so that it is received by the Minister on or before the 28th day after the end of the collection period in which the tobacco was consumed or used, as the case may be. (3) A person who is required to remit tax to the Minister under section 3.2(1) or (3) of the Act shall remit that tax so that it is received by the Minister on or before the 28th day after the end of the collection period in which the tobacco was sold, imported, sent, acquired or received, as the case may be. Interest 11 (1) Interest that is payable under the Act is simple interest at the rate prescribed for the purposes of section 39 of the Alberta Corporate Tax Act . (2) If a person fails to remit tax to the Minister in accordance with section 3.2 of the Act, interest accrues on the unremitted amount from the day the amount was to have been remitted to the Minister until the day on which the Minister receives the amount. (3) If a person is assessed a penalty under section 9.3(2), 33, 35 or 38 of the Act, interest accrues on any unpaid penalty from the date of the notice of assessment until the day on which the Minister receives the amount owing. (4) No interest is payable on any amount payable by the Minister under the Act, including on a refund. Returns 12 (1) Except where subsection (2) applies, a person required to remit tax under section 3.2 of the Act shall (a) prepare a return referred to in section 9.3(1) of the Act in respect of a collection period, and (b) submit the return so that the return is received by the Minister on or before the 28th day after the end of the collection period. (2) An importing consumer required to pay tax under section 3(1.03) of the Act shall submit a return referred to in section 9.3(1) of the Act so that the return is received by the Minister on or before the 10th day after the day the tobacco was imported, sent, acquired or received, as the case may be. Exemptions from Tax No tax payable 13 (1) For the purposes of section 3(1.09)(b) of the Act, no tax is payable when tobacco is sold to an Indian or band by an exempt sale retailer if (a) the purchaser presents to the exempt sale retailer at the time of purchase, (i) in the case of a purchaser that is an Indian, an identification card referred to in section 1(2)(f)(i), or (ii) in the case of a purchaser that is a band, an identification card referred to in section 1(2)(f)(ii), (b) it is reasonable to believe that the tobacco is not being purchased for resale or for export to another jurisdiction, and (c) the sale is made (i) on a reserve, (ii) on the settlement known as the Garden River Settlement, located in the south‑west corner of Wood Buffalo National Park, or (iii) on the land legally described as Plan 0322267, Block 1, Lot 1, excepting thereout all mines and minerals, as long as that land is owned by Heart Lake Natural Resource Development Incorporated on behalf of the Heart Lake First Nation. (2) In the case of a tax‑exempt sale, only black stock may be sold. Completion of voucher 14 (1) The Minister may require an exempt sale retailer to complete a voucher for some or all of the tax‑exempt sales made by an exempt sale retailer and may determine the information that is to be contained in the voucher. (2) The Minister may require an exempt sale retailer to complete and maintain records in electronic form instead of vouchers, and may determine the nature and form of the records to be maintained. (3) An exempt sale retailer shall not make a tax‑exempt sale unless the retailer has complied with subsection (1) or (2), as the case requires. Identification cards 15 (1) After receipt of an application made by a band in a form and manner specified by the Minister, the Minister shall issue to the band a letter indicating that the band is eligible to purchase tobacco exempt from tax in accordance with the Act, if all or part of the reserve of the band is located in Alberta or the band has an office in Alberta. (2) No individual who has been issued an identification card shall sell or give that card to another person or permit another person to use the card for the purposes of section 13(1)(a)(i). (3) Subject to subsection (4), no person shall possess an identification card that has been issued or is in the name of another person. (4) No band that has been issued an identification card shall sell or give that card to another person or permit another person to use the card for the purposes of section 13(1)(a)(ii), unless (a) the person is an authorized representative of the band, (b) the person is using the identification card to purchase tobacco for and on behalf of the band, and (c) the person and the band comply with any conditions placed on the identification card by the Minister. (5) For the reasons set out in subsection (6), the Minister may, (a) in the case of an identification card referred to in section 1(2)(f)(i), declare the identification card to be invalid for the purposes of the Act and this Regulation, and (b) in the case of an identification card referred to in section 1(2)(f)(ii), cancel the identification card. (6) The Minister may declare an identification card to be invalid or cancel an identification card for the following reasons: (a) in the case of an identification card referred to in section 1(2)(f)(ii), the Minister is satisfied that the holder of the card does not meet the requirements of subsection (1); (b) the holder of the identification card has not paid an amount assessed under the Act, the Fuel Tax Act or the Tourism Levy Act ; (c) the identification card has been lost, stolen or destroyed; (d) the identification card is unusable due to damage; (e) the Minister believes that the identification card has been sold to, is in the possession of or being used by a person other than the person to whom it was issued or an authorized person under subsection (4). (7) Where the Minister has declared an identification card referred to in section 1(2)(f)(i) to be invalid or has cancelled an identification card referred to in section 1(2)(f)(ii), the Minister shall notify exempt sale retailers that the identification card has been declared to be invalid or has been cancelled, as the case may be. (8) If the Minister has declared that an identification card referred to in section 1(2)(f)(i) is invalid for the reason referred to in subsection (6)(b) and the assessment has been paid, the Minister shall notify exempt sale retailers that the identification card is again valid. (9) If an identification card referred to in section 1(2)(f)(ii) has been cancelled for the reason referred to in subsection (6)(b) and the assessment has been paid, the Minister, after receiving an application made in the form and manner specified by the Minister, shall issue a replacement identification card. (10) If an identification card referred to in section 1(2)(f)(ii) has been cancelled for a reason referred to in subsection (6)(c) or (d), the Minister, after receiving an application made in the form and manner specified by the Minister, shall issue a replacement identification card. (11) If an identification card referred to in section 1(2)(f)(ii) has been cancelled for the reason referred to in subsection (6)(e), and the band satisfies the Minister that the identification card has not been sold to, is not in the possession of or being used by someone other than the band to whom it was issued or an authorized person under subsection (4), the Minister shall issue a replacement identification card. Credit re cancelled or invalid identification card 16 (1) Where the Minister has declared that an identification card referred to in section 1(2)(f)(i) is invalid or an identification card referred to in section 1(2)(f)(ii) has been cancelled for the reason referred to in section 15(6)(b), the Minister, after receiving an application in the form and manner specified by the Minister, may credit against the amount of the assessment owing, the amount of taxes paid under the Act or the Fuel Tax Act or levies paid under the Tourism Levy Act on any subsequent purchase of tobacco, fuel or accommodation, as the case may be. (2) A credit under subsection (1) may only be given if (a) the tobacco is purchased from an exempt sale retailer under the Act, the fuel is purchased from an exempt‑sale vendor under the Fuel Tax Act or the accommodations are provided on a reserve, as the case may be, and (b) the sale of the tobacco, fuel or accommodation would otherwise have been a tax‑exempt sale except for the fact that the person’s identification card had been cancelled or declared invalid. (3) If the amount of a credit exceeds the amount of assessment owing, the Minister shall refund any excess amount of tax paid to the person who paid the tax. Refund of tax 17 (1) For the purposes of section 3.3(d) of the Act, the following are prescribed circumstances: (a) the tobacco was purchased in Alberta, or imported into Alberta, for use by the Government of Canada, by a member of the Diplomatic Corps eligible for inclusion in the Diplomatic, Consular and other Representatives in Canada , as published by the Government of Canada, by the armed forces of other countries stationed in Canada, or by others at the member’s or armed forces’ expense; (b) the tobacco was purchased in Alberta, or imported into Alberta, for sale or resale, and the tobacco is exported to another jurisdiction before it is sold; (c) the amount of tax paid or remitted by the person exceeded the amount the person was required to pay or remit under the Act, and if the amount was paid or remitted in respect of a purchase of tobacco by the person, the person is unable to recover the excess amount from the seller. (2) An application for a refund under section 3.3 of the Act must be accompanied by sales invoices, ledgers and any other records, documents and evidence required (a) to prove the claim, and (b) to determine the amount of tax that was remitted and the amount of tax to be refunded. (3) An application for a refund must be received by the Minister, (a) in the case of a refund referred to in section 3.3(a) of the Act, within one year after the date the theft or destruction was discovered by the applicant, (b) in the case of a refund referred to in section 3.3(b) of the Act, within 90 days of the earlier of (i) the date that a notice of the bankruptcy or a notice of the appointment of a receiver is received by the applicant, and (ii) the date that the applicant identifies the debt as an amount to be claimed as an uncollectable debt for income tax purposes, (c) in the case of a refund referred to in section 3.3(c) of the Act, not later than 3 years from the end of the calendar year in which the tax‑exempt sale occurred, and (d) in the case of a refund referred to in subsection (1), not later than 3 years from the end of the year in which the circumstance giving rise to a claim for a refund has occurred. (4) An application for a refund under section 3.3(c) of the Act shall not be made more frequently than once every calendar week. (5) For the purposes of this section, a debt is not an uncollectable debt unless the applicant (a) has exhausted all efforts to collect the debt that would reasonably be expected to be made by a creditor who is dealing at arm’s length with a debtor, and (b) in the case of a bankruptcy or receivership, has filed a claim with the trustee or receiver that includes the amount of the tax owing shown separately. (6) For the purposes of subsection (5)(a), an applicant has not exhausted all efforts to collect the debt if the applicant continues to sell tobacco on credit to the person after the applicant has established that the debt owing by that person has become uncollectable. (7) The amount of refund that the Minister may pay in respect of a refund referred to in section 3.3(b) of the Act is to be calculated in accordance with the following formula: Amount of Refund = A x C B where A is the amount of uncollectable debt at the time of the application; B is the original amount of the debt at the time of the sale; C is the amount of tax that was remitted relating to the sale. (8) If an applicant receives a refund of tax in respect of an uncollectable debt but manages to collect full or partial payment of the debt, the applicant shall pay back to the Minister that portion of the refund related to the amount of the debt so collected, calculated in accordance with the following formula: Portion of Refund = D x F E where D is the amount of debt collected; E is the amount of uncollectable debt at the time of the application for refund; F is the amount of the refund received under this section. (9) When a refund is paid under section 3.3(b) of the Act, the Minister is subrogated to the rights of the applicant to recover that amount from the debtor. (10) The Minister may require an exempt sale retailer to provide proof that the exempt sale retailer has paid for the tobacco before paying a tax refund in respect of that tobacco. (11) If the Minister refuses to refund all or a portion of an amount claimed under this section, the Minister shall give to the exempt sale retailer a notice of disallowance specifying the amount that the Minister will not refund and the reasons for the refusal. (12) If, in the opinion of the Minister, an applicant has misrepresented a material fact in an application for a refund, the application shall be disallowed and no refund shall be made. Marking of Tobacco Mark‑point 18 (1) The Minister may authorize a location in Alberta as a mark‑point. (2) A person shall not mark packages, cartons or cases except at a mark‑point. (3) A manufacturer shall not store in Alberta packages, cartons or cases that bear the mark of another jurisdiction, except at a mark‑point. Marking of tobacco sold to consumers 19 Each package, carton and case containing tobacco products to be sold to a consumer in Alberta other than in circumstances in which section 3(1.09) of the Act applies must be marked in accordance with sections 21, 23 and 24, as the case may be. Marking of tobacco provided to person without charge 20 Each package, carton and case that a retailer provides to a person in Alberta without charge, or for no consideration, must be marked in accordance with sections 21, 23 and 24, as the case may be. Marking of tobacco products 21 (1) A marking permit holder shall obtain, in accordance with the procedures set out in the Excise Act, 2001 (Canada), Alberta stamps for marking packages of tobacco products. (2) For the purposes of sections 19 and 20, each package of a tobacco product manufactured in Canada, or imported into Canada for sale in Alberta, must be marked by a marking permit holder with one of the following Alberta stamps: (a) cigarettes ‑ 20 units; (b) cigarettes ‑ 25 units; (c) tobacco ‑ 50 g; (d) tobacco ‑ 100 g; (e) tobacco ‑ 150 g; (f) tobacco ‑ 200 g; (g) tobacco ‑ 250 g; (h) tobacco ‑ 400 g. Discrepancy between package weight and actual weight 22 Where the actual weight of tobacco in a package is different from the weight of tobacco indicated by the Alberta stamp, the actual weight of tobacco in the package must be used in the computation of tax payable under section 3 of the Act. Marking of cartons 23 For the purposes of sections 19 and 20, each carton must have affixed or imprinted by a marking permit holder on each end sticker that seals the end flaps of the carton or, if the carton is a cardboard box, at each end of the box, a rectangle (a) at least 2.9 cm wide and at least 1.4 cm high, (b) surrounded by a border 1.5 points thick in process black, 100%, and (c) bearing the inscription “ALBERTA” in process black, 100% on a background in “Pantone Red 485”, 100% in “Helvetica 10 point” type and in uppercase letters. Marking of cases 24 (1) For the purposes of sections 19 and 20, each case must be marked by a marking permit holder with the inscription “ALBERTA”. (2) The mark must be placed on the top of any 2 opposite face sides of the case and the inscription must be in process black, 100% and in uppercase letters at least 38.1 mm high. Accounting system required 25 (1) Every manufacturer and wholesaler, in respect of packages, cartons and cases shipped to, stored in or sold or intended for sale in Alberta by the manufacturer or wholesaler, shall establish and maintain an accounting system satisfactory to the Minister that provides an accounting of the number of packages, cartons and cases that are (a) marked in accordance with sections 21, 23 and 24, (b) shipped to Alberta that are black stock, and (c) not marked for tax‑paid sale in Alberta, other than black stock. (2) The accounting required by subsection (1) must be made in the form and manner specified by the Minister and at the times specified by the Minister. Information required by Minister 26 The Minister may specify information that must be shown on any package containing tobacco. Administration and Enforcement Records to be kept 27 For the purposes of section 31(1) of the Act, every manufacturer, wholesaler, importer and retailer shall keep records and books of account, including accounts, vouchers, financial statements, inventories and any other documents, in a form and containing information that will readily enable the Minister to make an accurate determination of (a) taxes collected or remitted, as the case may be, or to be collected or remitted for the purposes of the Act, and (b) transactions in tobacco. Disclosure of information 28 (1) For the purposes of section 32(4) of the Act, the Minister may disclose to a tax collector, importer, manufacturer, wholesaler, retailer, duty free shop operator or marking permit holder information about (a) another tax collector, importer, manufacturer, wholesaler, retailer, duty free shop operator or marking permit holder who is licensed, registered, appointed or a permit holder under the Act, (b) a person referred to in clause (a) whose licence, registration, appointment or permit has been suspended, cancelled or revoked, (c) a consumer to whom section 3(1.09) of the Act applies, or (d) a consumer referred to in clause (c) whose identification card has been declared to be invalid or cancelled. (2) For the purposes of section 32(4) of the Act, the Minister may disclose to an officer any information required to conduct an inspection, investigation, audit or examination under the Act or this Regulation. (3) For the purposes of section 32(5) of the Act, the Minister may publish the information described in that subsection in paper form or by electronic means. (4) For the purposes of section 32(5)(c) of the Act, the prescribed information is (a) the type of licence, registration, appointment or permit the person holds or has been issued, (b) the effective date of the licence, registration, appointment or permit, (c) if a licence, registration, appointment or permit has been cancelled or suspended, the end date of the licence, registration, appointment or permit, (d) the person’s operating name, if different from the person’s legal name, and (e) the person’s business contact information. (5) The information described in subsection (4) and section 32(5) of the Act may be published from the effective date of a licence, registration, appointment or permit until one year after the licence, registration, appointment or permit has been cancelled or suspended. Service 29 (1) The ways in which a notice or other document may be served on, sent to or given to a person by the Minister or an officer under the Act include (a) delivering or mailing the notice or other document to the person’s place of business or last address known to the Minister, or (b) leaving the notice or other document with an adult employee at the person’s place of business. (2) If the person on or to whom a notice or other document is to be served, sent or given under the Act carries on business under a name or style other than the person’s own name, the notice or other document may be addressed to the name or style under which the person carries on business. Seizure of vehicle 30 (1) In this section and sections 31 and 32, “owner”, in respect of a vehicle, means the owner as shown in the records of the Registrar under the Traffic Safety Act . (2) Where a vehicle, including any goods being carried by a vehicle, is seized under the Act, the seizure costs are a lien on the vehicle. (3) Seizure costs payable with respect to a seized vehicle are a debt owing to the Crown by the owner of the vehicle. (4) Where (a) a vehicle has been seized under section 24 or 24.1 of the Act, (b) the person who had possession of the vehicle at the time of the seizure was not the owner of the vehicle, and (c) the owner of the vehicle incurs seizure costs as a result of the seizure, the owner of the vehicle may claim the seizure costs against the person who was in possession of the vehicle at the time of the seizure. (5) Subject to subsection (6), for the purposes of sections 24(7)(a) and (8)(c) and 24.1(3)(a) and (4)(c) of the Act, the person from whom the vehicle was seized, or, if that person is not the owner, the owner, shall pay to the Minister the seizure costs associated with the vehicle to be returned. (6) An officer or a judge, as the case may be, may waive all or a portion of the seizure costs if the officer or judge is satisfied that injustice or great hardship is likely to result from the payment of the seizure costs. (7) Where the officer or a judge waives all or a portion of the seizure costs, those costs are payable by the Crown. Return of seized items 31 (1) For the purposes of sections 24(7)(a) and (8)(c) and 24.1(3)(a) and (4)(c) of the Act, if an item seized is not tobacco or a vehicle, the person from whom the item was seized, or if that person is not the owner, the owner, shall pay to the Minister the seizure costs associated with the item to be returned. (2) An officer or a judge, as the case may be, may waive all or a portion of the seizure costs if the officer or judge is satisfied that injustice or great hardship is likely to result from the payment of the seizure costs. (3) Where the officer or a judge waives all or a portion of the seizure costs, those costs are payable by the Crown. (4) For the purposes of sections 24(7)(a) and (8)(c) and 24.1(3)(a) and (4)(c) of the Act, if the item seized is tobacco, it must not be returned to the person from whom it was seized or any other person unless it was seized in error. Unclaimed items 32 (1) When an item seized is to be returned to the person from whom it was seized under section 24(7)(a) or 24.1(3)(a) of the Act, the officer must send a notice to the person, or, in relation to a vehicle, if that person is not the owner, the owner, by personal service or registered mail. (2) If the person or the owner, as the case may be, does not pay the seizure costs and reclaim the seized item within 15 days of receipt of a notice under subsection (1), the item is deemed abandoned. (3) When an item is deemed abandoned under subsection (2), an officer must send a notice of abandonment to the person or the owner, as the case may be, by personal service or registered mail. (4) If the person or the owner does not pay the seizure costs and reclaim the seized item within 15 days of receipt of the notice of abandonment, the item is forfeited to the Crown. (5) A notice issued under this section must include the following information: (a) the name and address of the person; (b) the date and time the notice is issued; (c) the location at which the item may be reclaimed and the contact information for the storage area; (d) a statement to the effect that the person or owner is liable for the seizure costs; (e) a statement to the effect that the item will be deemed abandoned or forfeited to the Crown unless the seizure costs are paid and the item is reclaimed from the location within the time specified. (6) If the item seized is a vehicle, unless the service of the notice is made personally, the notice must be sent by registered mail to the latest address of the owner as shown in the records of the Registrar under the Traffic Safety Act . Application to King’s Bench 33 For the purposes of sections 24(7)(b) and 24.1(3)(b) of the Act, the circumstance in which the officer must make the application to the Court of King’s Bench is when the officer believes that the value of the thing seized is more than $25 000. Transitional, Repeal and Coming into Force Transitional 34 (1) A location that was authorized by the Minister as a mark-point under the Tobacco Tax Regulation (AR 273/83) as it read immediately before the coming into force of this section is deemed to be a location authorized by the Minister under section 18 as it reads immediately after the coming into force of this section. (2) A ministerial identification card issued by the Minister to an Indian band under the Tobacco Tax Regulation (AR 273/83) as it read immediately before the coming into force of this section is deemed to be an identification card issued under section 15(1) as it reads immediately after the coming into force of this section. Repeal 35 The Tobacco Tax Regulation (AR 273/83) is repealed. Coming into force 36 This Regulation comes into force on the coming into force of section 8(29) of the Financial Statutes Amendment Act, 2022 .