Excise Act, 2001 (S.C. 2002, c. 22)

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

SCHEDULE 3(Sections 53, 54, 56 and 58.2)Rates of Special Duties on Certain Manufactured Tobacco

  • 1 Special duty on imported manufactured tobacco:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A
      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

  • 2 Special duty on traveller’s tobacco:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A
      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

  • 3 Special duty on unstamped tobacco products:

    • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A/5

      where

      A
      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
    • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

    • (c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

      A × 20

      where

      A
      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.
  • 4 Special duty on stamped tobacco products:

    • (a) $0.095724 per cigarette, in the case of cigarettes;

    • (b) $0.095724 per stick, in the case of tobacco sticks; and

    • (c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.

  • 2002, c. 22, Sch. 3;
  • 2003, c. 15, ss. 51 to 54;
  • 2008, c. 28, ss. 65 to 68;
  • 2013, c. 33, ss. 57 to 60;
  • 2014, c. 20, s. 81.
 
Date modified: