Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2018-07-05 and last amended on 2018-06-21. Previous Versions

SCHEDULE 2(Sections 43 and 43.1)Additional Duty on Cigars

Cigars: per cigar, the greater of

  • (a) either

    • (i) $0.09331, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and

  • (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by 88%.

  • 2002, c. 22, Sch. 2;
  • 2003, c. 15, s. 50;
  • 2006, c. 4, s. 41;
  • 2007, c. 35, s. 208;
  • 2014, c. 20, s. 80;
  • 2017, c. 20, ss. 62, 63;
  • 2018, c. 12, s. 58.
 
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