Tobacco Tax Amendments Act, 2001 (S.C. 2001, c. 16)

Marginal note:2000, c. 30, s. 8(1)

• 25. (1) Subsections 23.35(2) and (3) of the Act are replaced by the following:

  • Marginal note:Tax on excess sale of black stock cigarettes

    (2) If a supplier sells to an on-reserve retailer a quantity of black stock cigarettes in respect of which subparagraph 1(a)(ii) of Schedule II applies that exceeds the quantity of black stock cigarettes that the on-reserve retailer is authorized under the Tobacco Tax Act, R.S.O. 1990, c. T.10, to purchase, an excise tax shall be imposed, levied and collected on those excess cigarettes.

  • Marginal note:Tax on illegal sale of black stock cigarettes

    (3) If a supplier sells to a person, other than an Indian consumer in Ontario or an on-reserve retailer, black stock cigarettes in respect of which subparagraph 1(a)(ii) of Schedule II applies, an excise tax shall be imposed, levied and collected on those cigarettes.

• Marginal note:1994, c. 29, s. 6(1); 2000, c. 30, s. 8(2)

  (2) Subsection 23.35(5) of the Act is replaced by the following:

  • Marginal note:Amount of tax

    (5) The tax imposed on black stock cigarettes under subsection (2) or (3) is equal to the amount by which

    • (a) the excise tax that would have been imposed under section 23 in respect of those cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II

    exceeds

    • (b) the excise tax that was imposed under section 23 in respect of those cigarettes.

• (3) Subsections (1) and (2) are deemed to have come into force on April 6, 2001.