Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
SCHEDULE 3(Sections 53, 54 and 56)RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
1. Special duty on imported manufactured tobacco:
(a) $0.0575 per cigarette, in the case of cigarettes;
(b) $0.0425 per stick, in the case of tobacco sticks; and
(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
2. Special duty on traveller’s tobacco:
(a) $0.0575 per cigarette, in the case of cigarettes;
(b) $0.0425 per stick, in the case of tobacco sticks; and
(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
3. Special duty on unstamped tobacco products:
(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 tobacco products other than cigarettes or tobacco sticks.
4. Special duty on stamped tobacco products:
(a) $0.068224 per cigarette, in the case of cigarettes;
(b) $0.0345 per stick, in the case of tobacco sticks; and
(c) $33.502 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
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