Marginal note:2001, c. 16, s. 3(1)

412. Paragraphs 21(2)(a) to (c) of the Customs Tariff are replaced by the following:

Marginal note:1994, c. 29, s. 1(1); 1999, c. 17, s. 145(2)(E)

413. The definitions “black stock”, “black stock cigarettes” and “Indian” in subsection 2(1) of the Excise Tax Act are repealed.

Marginal note:2001, c. 16, s. 18(1)

414. Paragraphs 23.11(2)(a) to (c) of the Act are replaced by the following:

Marginal note:2001, c. 16, s. 18(1)

415. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:

Marginal note:2001, c. 16, s. 18(1)

• 416. (1) Paragraphs 23.13(1)(a) to (c) of the Act are replaced by the following:

  • (a) $0.0575 per cigarette, in the case of cigarettes;

  • (b) $0.0425 per stick, in the case of tobacco sticks; and

  • (c) $37.50 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.

• Marginal note:2001, c. 16, s. 18(1)

  (2) Paragraph 23.13(2)(a) of the Act is replaced by the following:

  • (a) $0.1025 per cigarette, in the case of cigarettes;

• Marginal note:2001, c. 16, s. 18(1)

  (3) Paragraph 23.13(2)(c) of the Act is replaced by the following:

  • (c) $56.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.