Tobacco Tax Regulation

Tobacco Tax Regulation, M.R. 77/88 R The Tobacco Tax Act , C.C.S.M. c. T80 Regulation 77/88 R Registered January 26, 1988 bilingual version (HTML) Table of Contents Section PART 1 INTERPRETATION 1 Definitions PART 2 GENERAL PROVISIONS 1.1 Definition 1.2 Reporting and payment by purchaser 1.3 Stamping cigarette packages etc. 1.4 Stamping cigarette packaging etc. from outside Canada 2 Repealed 3 No fee for licence or permit 4 Display or production of licence 5 Notice of changes 6 Returns and remittances 7-8 Repealed 9 Reporting and remittance by collectors 9.1 Repealed 9.2 Definition of "account for" 9.3 Reporting and remittance by dealers under s. 9(2) of the Act 9.4 Stamping of cigarette packages etc. 10 No tax applicable 11 Collectors' returns 12-15.1 Repealed PART 3 REGULATIONS RELATING TO POSSESSION OFFENCES 15.2 Definition of "prescribed person" 15.3 Persons prescribed for clause 3.1(3)⁠(e) of Act 15.4 Stamping cigarette packages etc. 15.5 Security 15.6-15.7 Repealed PART 4 MARKING AND STAMPING CIGARETTES AND FINE CUT TOBACCO FOR THE TAX PURPOSES OF MANITOBA 16 Definitions 17 Marking packaging of cigarettes or fine cut tobacco 17.0.1 Repealed 17.1-17.2 Repealed 17.3 Obligations of manufacturer 17.4 Obligations of tobacco stamp manufacturer 18 Stamping packaging of cigarettes or fine cut tobacco 18.1 Approval of stamping by dealer 19 Regulation of indicia 20 Repealed Schedules PART 1 INTERPRETATION Definitions 1(1) In this regulation, "Act" means The Tobacco Tax Act ; («  Loi  ») "amount equivalent to tax" on tobacco products means an amount equal to the tax that would be imposed under section 2 of the Act if the quantity of tobacco products were purchased by a purchaser; (« montant équivalent à la taxe ») "carton" means a container in which no more than 15 packages of cigarettes other than preportioned sticks are packed; (« cartouche ») "collection point" means (a) an office of the Taxation Division of the Department of Finance, (b) a detachment of the Royal Canadian Mounted Police, or (c) a provincial weigh station; (« point de perception ») "collector" means a person appointed a collector under subsection 9(1) of the Act; (« collecteur ») "collector's agreement" means an agreement between the minister and a collector under subsection 9(10) of the Act; (« accord avec le collecteur ») "in approved form" , in relation to any document or information to be provided under the Act or this regulation, means in a form approved by the minister or the director for the provision of that document or information; (« formule approuvée ») "minister" means the Minister of Finance; (« ministre ») "package" means (a) in relation to cigarettes other than preportioned sticks, a container in which no more than 30 cigarettes are packed and that meets the applicable requirements of the Excise Act, 2001 (Canada), (b) in relation to preportioned sticks, a container in which no more than 300 preportioned sticks are packed, and (c) in relation to fine cut tobacco, a container in which no more than 300 grams of fine cut tobacco is packed and that meets the applicable requirements of the Excise Act, 2001 (Canada); (« paquet ») "periodic returns and remittances of tax" means returns and remittances of tax to the minister under sections 9 and 11; (« remises du produit de la taxe et déclarations périodiques ») "special collection agent" means, (a) in relation to a collection point that is a detachment of the Royal Canadian Mounted Police, a Royal Canadian Mounted Police officer or other person employed at that detachment, and (b) in relation to a collection point that is a provincial weigh station, a person employed by the government at that station; (« agent de perception spécial ») "tax officer" means the director or a person employed under the director at an office of the Taxation Division of the Department of Finance. (« agent du fisc ») 1(2) When a person is transported from a place outside the province to a destination in the province by a common carrier engaged in carrying passengers for hire, the "nearest" collection point to the place where the person is first in possession of tobacco in the province is the collection point nearest the person's destination in the province. M.R. 20/95; 133/95; 21/2005 ; 175/2007 ; 8/2010 ; 145/2013 PART 2 GENERAL PROVISIONS Definition 1.1 In this Part, "manufacturer" means a manufacturer of tobacco for consumption or that manufacturer's agent or agents in Manitoba. M.R. 20/95; 145/2013 Reporting and payment by purchaser 1.2(1) For the purpose of subsection 2(3) of the Act, a purchaser other than (a) a purchaser who acquires tobacco from a dealer and has paid the tax to the dealer; or (b) a purchaser as defined in subsection 20.1(1) of the Act who has paid the tax in accordance with section 20.2 of the Act; shall, subject to subsection (2), (c) without delay after first being in possession of the tobacco in the province, (i) report at the nearest open collection point to the place where the purchaser was first in possession of the tobacco in the province, (ii) complete a report in approved form with respect to the tobacco, and (iii) give the completed form to a special collection agent or tax officer at the collection point; and (d) pay tax on the tobacco (i) to the special collection agent or tax officer immediately if he or she so requires, or (ii) to a special collection agent or tax officer at the place and by the time set out in the approved form if not required to pay immediately under subclause (i). 1.2(2) Subsection (1) does not apply to cigarettes or fine cut tobacco that is in the purchaser's possession pursuant to a permit that requires that the purchaser report and pay the tax otherwise than as provided under that subsection. M.R. 133/95; 21/2005 ; 145/2013 Stamping cigarette packages etc. 1.3 A purchaser of cigarettes or fine cut tobacco who (a) has complied with (i) clause 1.2(1)⁠(c) in respect of the cigarettes or fine cut tobacco and, if required to do so, has paid the tax in respect of the cigarettes or fine cut tobacco in accordance with subclause 1.2(1)⁠(d)⁠(i), or (ii) a permit in respect of the cigarettes or fine cut tobacco that requires that the purchaser report and pay the tax otherwise than as provided under subsection 1.2(1); and (b) produces the cigarettes or fine cut tobacco in a package or carton to the special collection agent or tax officer at the collection point referred to in clause 1.2(1)⁠(c); is entitled to have the package or carton stamped for the tax purposes of Manitoba in accordance with Part 4 by the special collection agent or tax officer. M.R. 133/95; 145/2013 Stamping cigarette packaging etc. from outside Canada 1.4 A purchaser as defined in subsection 20.1(1) of the Act who (a) is in possession of cigarettes or fine cut tobacco in respect of which he or she is liable to pay tax under section 20.2 of the Act; (b) has complied with subsection 20.2(3) of the Act with respect to the cigarettes or fine cut tobacco; and (c) produces the cigarettes or fine cut tobacco in a package or carton to an agent for enforcement at the place where the purchaser complied with subsection 20.2(3) of the Act; is entitled to have the package or carton stamped by the agent for enforcement for the tax purposes of Manitoba in accordance with Part 4. M.R. 133/95 2 [Repealed] M.R. 133/95; 21/2005 No fee for licence or permit 3 No fee shall be charged for any licence or permit required under the Act. M.R. 133/95; 184/2006 Display or production of licence 4(1) A dealer who, otherwise than by means of vending machines, carries on business at two or more locations in the province must obtain a separate licence for each of them. 4(1.1) Except as otherwise provided in this section, a licence issued to a dealer must be displayed in a prominent place in the location to which the license relates. 4(2) [Repealed] M.R. 145/2013 4(3) A dealer or the agent of a dealer who has no place of business in the province shall keep the licence with him or her at all times while doing business, and shall produce it upon request to any dealer or purchaser with whom he or she transacts business, or to any authorized representative of the director. M.R. 133/95; 184/2006 ; 8/2010 ; 145/2013 Notice of changes 5(1) If (a) the name or address of a business operating under a dealer's licence is changed; (b) the name or address of an agent operating a business under a dealer's licence is changed; (c) the number of locations or agents within Manitoba at which or through whom the dealer transacts business increases or decreases; or (d) the operation of a business under a dealer's licence is changed in any other way that affects, or is likely to affect, the licence; the dealer must notify the director of the change within 15 days after it occurs and, if required, must surrender the licence to the director in order for it to be updated accordingly. 5(2) If a dealer's licence is lost or destroyed, the dealer must immediately apply to the director for a replacement. M.R. 133/95; 21/2005 ; 184/2006 ; 175/2007 ; 8/2010 ; 145/2013 6(1) [Repealed] M.R. 184/2006 Returns and remittances 6(2) Every return, report and declaration required to be submitted to the minister, and every remittance of tax to the minister, shall be made or submitted to the minister on or before the date or time stated on the form of the report, return, or declaration. 6(3) A collector's periodic returns and remittances of tax to the minister may be deemed to be incomplete where, in the opinion of the minister, the information required, including that in the supporting schedules or other documentary evidence of tobacco transactions, is not fully provided by the collector. 6(4) Where a periodic return remains incomplete after the date or time when it is due, the return, and any remittance of tax to which the return relates, may be deemed to be overdue. 6(5) and (6) [Repealed] M.R. 184/2006 M.R. 184/2006 7 and 8 [Repealed] M.R. 184/2006 Reporting and remittance by collectors 9(1) Except when the dealer is a manufacturer, every licensed wholesale dealer who is a collector shall make periodic returns and remittances of tax to the minister in approved form. 9(2) Every (a) licensed wholesale dealer who is a collector and is a manufacturer; (b) licensed wholesale dealer who is a collector who imports tobacco into the province and is treated as a manufacturer; and (c) person resident outside of Manitoba who agrees to collect tax and is a collector; shall make periodic returns and remittances of tax to the minister in approved form. 9(3) and (4) [Repealed] M.R. 133/95 M.R. 20/95; 133/95; 21/2005 ; 145/2013 9.1 [Repealed] M.R. 133/95; 145/2013 Definition of "account for" 9.2 For the purpose of subsection 9(2) of the Act, clauses 9.3(a) and (b) and clause 9.4(a), "account for" in relation to tobacco products of a dealer means (a) in the case of a dealer who is a collector, to be in compliance with any requirements of the Act and regulations setting out from whom the amount equivalent to tax on tobacco products was or is to be collected and where, when and to whom the amount equivalent to tax on the tobacco products was or is to be collected and remitted; and (b) in the case of a dealer who is not a collector, (i) in relation to cigarettes or fine cut tobacco that is in the dealer's possession under a permit, to be in compliance with any conditions and restrictions of the permit setting out from whom the amount equivalent to tax on the cigarettes or fine cut tobacco was or is to be collected and when, where and to whom the amount equivalent to tax on the cigarettes or fine cut tobacco was or is to be collected and remitted, and (ii) in the case of tobacco products other than cigarettes or fine cut tobacco, to have provided a statement in writing to the director or his or her designate setting out from whom the amount equivalent to tax on the tobacco products was or is to be collected and when, where and to whom the amount equivalent to tax on the tobacco products was or is to be collected and remitted. M.R. 133/95 Reporting and remittance by dealers under s. 9(2) of the Act 9.3 For the purpose of subsection 9(2) of the Act, a dealer who holds a subsisting dealer's licence and who (a) is in possession of tobacco products for the purpose of sale and on which the tax has not been accounted for; or (b) has the immediate right to possession of tobacco products for the purpose of sale and upon which the tax has not been accounted for; must (c) without delay after first being in possession, or acquiring the immediate right to possession, of the tobacco products in the province, whichever is the earlier, (i) report at the nearest open collection point to the place where (A) the dealer was first in possession of the tobacco products in the province, or (B) the tobacco products were located in the province when the dealer first acquired the immediate right to possession, (ii) complete a report in approved form with respect to the tobacco products, and (iii) give the completed form to a special collection agent or tax officer at the collection point; and (d) remit an amount equivalent to tax on the tobacco products (i) to the special collection agent or tax officer immediately if he or she so requires, or (ii) to a special collection agent or tax officer at the place and by the time set out in the approved form if not required to remit the amount immediately under subclause (i). M.R. 133/95; 21/2005 ; 145/2013 Stamping of cigarette packages etc. 9.4 A dealer referred to in section 9.3 (a) who in relation to cigarettes or fine cut tobacco (i) has accounted for the amount equivalent to tax on the cigarettes or fine cut tobacco, or (ii) has complied with clause 9.3(c) and, if required to do so, has remitted the amount equivalent to tax on the cigarettes or fine cut tobacco in accordance with subclause 9.3(d)⁠(i); and (b) produces the cigarettes or fine cut tobacco in a package or carton to a special collection agent or tax officer at the collection point referred to in clause 9.3(c); is entitled to have the package or carton stamped for the tax purposes of Manitoba in accordance with Part 4 by the special collection agent or tax officer. M.R. 133/95; 145/2013 No tax applicable 10(1) A collector is not required to collect tax, or cause it to be collected, with respect to any tobacco sold or given by him or her to any other collector. 10(2) A transaction between dealers involving an exchange of (a) cigarettes for like numbers of cigarettes; (b) cigars for like numbers of cigars sold at like retail prices; or (c) a quantity of tobacco other than cigarettes or cigars for a quantity of tobacco other than cigarettes or cigars that is of like weight; is not a transaction involving a purchase or a sale. 10(3) Where, in the opinion of a manufacturer, any tobacco in the inventory of a dealer has deteriorated or is damaged so as to render it unfit for consumption, and the manufacturer of that tobacco acquires it and destroys it or exports it out of the province, no tax applies to that tobacco. 10(4) No tax applies to tobacco that is exported from Manitoba by a collector, who is not a manufacturer and who holds a valid wholesale dealer's licence, for shipment to an establishment, facility or sales territory of the collector located outside Manitoba where the collector is authorized to collect taxes on tobacco on behalf of the jurisdiction to which the tobacco is to be ultimately exported and in which it is sold to purchasers. 10(5) No tax applies to tobacco that is exported from Manitoba by a collector who is a manufacturer or treated as a manufacturer and who holds a valid wholesale dealer's licence, for shipment to (a) an establishment, facility or sales territory of the manufacturer located outside Manitoba; or (b) an establishment or facility of another person located outside Manitoba; where the manufacturer or person operating the establishment or facility is authorized to collect taxes on tobacco on behalf of the jurisdiction to which the tobacco is to be ultimately exported and in which it is sold to purchasers. 10(6) [Repealed] M.R. 175/2007 M.R. 133/95; 175/2007 Collectors' returns 11(1) Each collector appointed under subsection 9(1) of the Act shall make a periodic return and remittance of tax to the minister at least once in each calendar month, and the period to which each return and remittance of tax relates is the calendar month or other period or periods not exceeding a calendar month as may be provided in the collector's agreement. 11(2) Each periodic return and remittance of tax to the minister under subsection (1) shall be submitted on the 20th day following the end of (a) the calendar month to which it relates; or (b) the period provided in the collector's agreement. 11(3) A collector may, at his or her option, elect to submit (a) a separate return for each location at which the collector carries on business; or (b) a consolidated return for the aggregate transactions at all locations where the collector carries on business; but when the first return has been made on the basis of either clause (a) or clause (b), all subsequent returns shall be submitted on the same basis unless the minister otherwise agrees. 11(4) Notwithstanding that a collector has collected no tax during any period provided in his or her collector's agreement, that collector shall submit a periodic return as required under subsection (1). M.R. 21/2005 12 and 13 [Repealed] M.R. 345/88; 156/89; 236/90; 99/91; 133/95 14 [Repealed] M.R. 345/88; 156/89; 236/90; 99/91; 133/95; 104/2002 ; 21/2005 15 [Repealed] M.R. 211/93; 184/2006 15.01 [Repealed] M.R. 21/2005 ; 184/2006 15.1 [Repealed] M.R. 133/95; 21/2005 PART 3 REGULATIONS RELATING TO POSSESSION OFFENCES Definition of "prescribed person" 15.2 In this Part, "prescribed person" means a person prescribed under subsection 15.3(1). M.R. 133/95 Persons prescribed for clause 3.1(3)⁠(e) of Act 15.3(1) A person who (a) does not reside, is not ordinarily resident, and does not carry on business, in the province; (b) is not authorized to collect taxes on cigarettes or fine cut tobacco for a jurisdiction outside Manitoba; and (c) is in possession of cigarettes or fine cut tobacco that is not purchased or intended to be consumed in Manitoba; is a prescribed person for the purpose of clause 3.1(3)⁠(e) of the Act. 15.3(2) A prescribed person shall without delay after first being in possession in the province of cigarettes or fine cut tobacco that is not purchased or intended to be consumed in the province, (a) report at the nearest open collection point to the place where the person was first in possession of the cigarettes or fine cut tobacco in the province, (b) complete a report in approved form with respect to the cigarettes or fine cut tobacco; (c) give the completed form to the special collection agent or tax officer at the collection point; and (d) if the special collection agent or tax officer requires it, provide security in accordance with section 15.5 for the ultimate removal of the cigarettes or fine cut tobacco from Manitoba. M.R. 133/95; 21/2005 ; 145/2013 Stamping cigarette packages etc. 15.4 A prescribed person who (a) has complied with subsection 15.3(2) in relation to cigarettes or fine cut tobacco; and (b) produces the cigarettes or fine cut tobacco in a package or carton to a special collection agent or tax officer at the collection point referred to in subsection 15.3(2); is entitled to have the package or carton stamped for the tax purposes of Manitoba in accordance with Part 4 by the special collection agent or tax officer. M.R. 133/95; 145/2013 Security 15.5(1) The security referred to in clause 15.3(2)⁠(d) shall be in a form acceptable to the director or his or her designate and in an amount not greater than an amount equivalent to tax on the cigarettes or fine cut tobacco in the possession of the prescribed person. 15.5(2) The security shall be returned to the prescribed person when he or she establishes to the satisfaction of the director or his or her designate that the cigarettes or fine cut tobacco in possession of the prescribed person were removed from Manitoba. 15.5(3) The security is forfeited to the Crown (a) when the director or his or her designate, having reason to believe that any of the cigarettes or fine cut tobacco in the possession of the prescribed person was not removed from Manitoba, declares that the security is forfeited; or (b) 90 days has elapsed since the security was given, and the prescribed person has not established to the satisfaction of the director or his or her designate that the cigarettes or fine cut tobacco was removed from Manitoba. M.R. 133/95 15.6 [Repealed] M.R. 133/95; 175/2007 ; 145/2013 15.7 [Repealed] M.R. 133/95; 145/2013 PART 4 MARKING AND STAMPING CIGARETTES AND FINE CUT TOBACCO FOR THE TAX PURPOSES OF MANITOBA Definitions 16(1) In this Part, "case" means (a) in relation to cigarettes other than preportioned sticks, a container in which 25 or more cartons are packed, (b) in relation to preportioned sticks, a container in which 10 or more packages are packed, and (c) in relation to fine cut tobacco, a container in which 10 or more packages are packed; (« caisse ») "Manitoba tobacco stamp" means an excise stamp as defined under section 2 of the Excise Act, 2001 (Canada) that includes the text "MB" on the background colour "PMS 430"; (« timbre du tabac destiné au Manitoba ») "manufacturer" means a manufacturer of cigarettes or fine cut tobacco for sale in Manitoba. (« fabricant ») 16(2) An image of a Manitoba tobacco stamp is set out in Schedule 3. The following text on a Manitoba tobacco stamp may differ from the image in Schedule 3: (a) the text that indicates the quantity and type of tobacco product on which duty has been paid under the Excise Act, 2001 (Canada); (b) the unique alpha-numeric identifier. 16(3) Despite subsection (2), the director may approve a change to the appearance of the Manitoba tobacco stamp without amendment to this regulation. M.R. 20/95; 133/95; 44/2001 ; 184/2006 ; 175/2007 ; 145/2013 Marking packaging of cigarettes or fine cut tobacco 17(1) A manufacturer must mark each package, carton and case of cigarettes or fine cut tobacco for the tax purposes of Manitoba in accordance with this section. 17(2) A package, carton or case of cigarettes or fine cut tobacco is marked for the tax purposes of Manitoba only when it is marked or stamped by a manufacturer as specified in this section. 17(3) Every package of cigarettes, other than preportioned sticks, or fine cut tobacco must be marked or stamped with a Manitoba tobacco stamp. 17(4) Every package of preportioned sticks and every carton of cigarettes other than preportioned sticks must be marked with an indicium that (a) is not less than 2.9 cm wide, is not less than 1.4 cm high and has a 1.5 point thick process black border; and (b) contains the text "MANITOBA" in Helvetica 10 point process black upper case letters, with a background of PMS 430. 17(5) The indicium referred to in subsection (4) must be affixed or imprinted on the package of preportioned sticks or carton of cigarettes other than preportioned sticks as follows: (a) on each end sticker that seals the end flaps of the package or carton; (b) on each end of the package or carton, if the package or carton does not have end stickers that seal the end flaps; (c) in any case other than those described in clause (a) or (b), on any two opposite face sides of the package or carton. 17(6) Every case that contains cigarettes or fine cut tobacco must be marked on any two opposite face sides of the case with an indicium that consists of the text "MANITOBA" in 38.1 mm high process black upper case letters. M.R. 20/95; 133/95; 44/2001 ; 175/2007 ; 145/2013 17.0.1 [Repealed] M.R. 145/2013 17.1(1) and (2) [Repealed] M.R. 184/2006 17.1(3) [Repealed] M.R. 145/2013 17.1(4) [Repealed] M.R. 184/2006 17.1(5) [Repealed] M.R. 145/2013 M.R. 44/2001 ; 184/2006 ; 175/2007 ; 145/2013 17.2 [Repealed] M.R. 44/2001 ; 184/2006 Obligations of manufacturer 17.3(1) A manufacturer must take reasonable steps to ensure the security of Manitoba tobacco stamps in its possession. 17.3(2) A manufacturer must not (a) transfer Manitoba tobacco stamps to any person; or (b) acquire Manitoba tobacco stamps from a person other than the holder of a permit to manufacture Manitoba tobacco stamps. M.R. 145/2013 Obligations of tobacco stamp manufacturer 17.4(1) The holder of a permit to manufacture Manitoba tobacco stamps must (a) take reasonable steps to ensure the security of Manitoba tobacco stamps in its possession; (b) affix to the Manitoba tobacco stamps produced by it the security features approved by the Minister of National Revenue for Canada; (c) keep the records referred to in section 10.2 of the Tax Administration Regulation made under The Tax Administration and Miscellaneous Taxes Act ; and (d) allow a peace officer or an employee or agent of the government reasonable access to its records referred to in clause (c) and to its inventory of Manitoba tobacco stamps for the purpose of auditing its compliance with this section. 17.4(2) A holder of a permit to manufacture Manitoba tobacco stamps must not provide Manitoba tobacco stamps to any person other than a person authorized by the director and the Canada Revenue Agency to possess Manitoba tobacco stamps. M.R. 145/2013 Stamping packaging of cigarettes or fine cut tobacco 18(1) This section does not apply to cigarettes or fine cut tobacco that is marked for the tax purposes of Manitoba under section 17. 18(2) The packaging of cigarettes or fine cut tobacco is stamped for the tax purposes of Manitoba only when it is stamped as specified in this section. 18(3) A dealer who (a) is in possession of cigarettes or fine cut tobacco under a permit; and (b) has the approval of the director or his or her designate under section 18.1 to stamp the packaging of the cigarettes or fine cut tobacco; shall stamp, or produce for stamping by a tax officer, each package or carton of cigarettes or fine cut tobacco with the indicium described in subsection (6) in accordance with the approval under section 18.1. 18(4) A special collection agent or tax officer shall stamp with the indicium described in subsection (6) (a) each package of cigarettes or fine cut tobacco produced to the special collection agent or tax officer (i) by a person entitled under section 1.3, 9.4 or 15.4, or (ii) by a dealer referred to in subsection (3); or (b) each unopened carton of cigarettes that is produced by the person or dealer to the special collection agent or tax officer. 18(5) An agent for enforcement shall stamp with the indicium described in subsection (6) (a) each package of cigarettes or fine cut tobacco produced to the agent for enforcement by a person entitled under section 1.4; or (b) each unopened carton of cigarettes that is produced by the person to the agent for enforcement. 18(6) The indicium referred to in subsections (3), (4) and (5) shall be in the form, and have the minimum dimensions, set out in Schedule 2. 18(7) Despite subsections (3), (4), (5) and (6), the director may approve a change to the form and minimum dimensions of the indicium without amendment to this regulation. M.R. 20/95; 133/95; 145/2013 Approval of stamping by dealer 18.1 The director or his or her designate may approve the stamping of the packaging of cigarettes or fine cut tobacco under subsection 18(3) and, unless the approval specifies that the dealer may stamp unopened cartons, the approval permits the dealer to stamp packages only. M.R. 133/95 Regulation of indicia 19(1) The director or his or her designate may furnish a dealer, special collection agent or agent for enforcement with the number of indicia described in subsection 18(6) that the director or his or her designate considers appropriate. 19(2) The indicia referred to in subsection (1) remain the property of the Crown (a) in the case of indicia furnished to a dealer, until the packages or cartons of cigarettes or fine cut tobacco to which they are affixed are sold; and (b) in the case of indicia furnished to a special collection agent or agent for enforcement, until the packages or cartons of cigarettes or fine cut tobacco to which they are affixed are returned to the person who produced them for stamping. 19(3) When required to do so by the director, (a) a dealer shall account for all indicia received from the director; and (b) a special collection agent or an agent for enforcement shall account for all indicia received from the director or that are or were in his possession. 19(4) On demand from the director, a dealer special collection agent or agent for enforcement shall return any indicia in his or her possession, including, in the case of a dealer, any indicia affixed to unsold packages or cartons. M.R. 20/95; 133/95 20 [Repealed] M.R. 20/95; 133/95 SCHEDULE 1 FORMS [Repealed] M.R. 21/2005 SCHEDULE 2 (Subsection 18(6)) Label Size: .5"H x 1.125"W Image: Flip Image – A security feature that shows movement. Primary Image – A photographed Buffalo with 7 planes for depth. In true color. Secondary Image – The words "MANITOBA," 8 PT Helvetica-Bold Black Type Buffalo Logo, Black. "TOBACCO" Red, "/" Blue, "TABAC" Green. Type is 8 PT Helvetica Bold Compressed. "Periwinkle" blue background. 4 levels. Manitoba being on the main plane. M.R. 133/95 SCHEDULE 3 (subsection 16(2)) M.R. 145/2013