Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-11-06 and last amended on 2017-06-22. Previous Versions

SCHEDULE 1(Sections 42, 43.1 and 58.2)Rates of Duty on Tobacco Products

  • 1 Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,

    • (a) $0.53900; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 2 Tobacco sticks: per stick,

    • (a) $0.10780; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 3 Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,

    • (a) $6.73750; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 4 Cigars: per 1,000 cigars,

    • (a) $23.46235; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • 5 Raw leaf tobacco: $1.572 per kilogram.

  • 2002, c. 22, Sch. 1;
  • 2003, c. 15, ss. 47 to 49;
  • 2006, c. 4, ss. 37 to 40;
  • 2007, c. 35, ss. 204 to 207;
  • 2008, c. 28, ss. 63, 64;
  • 2013, c. 33, s. 56;
  • 2014, c. 20, s. 79;
  • 2017, c. 20, ss. 58 to 61.
 
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