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Excise Act, 2001

Version of section 58.2 from 2008-01-01 to 2014-06-18:


Marginal note:Imposition of tax

 Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed tobacco of the person at the rate of

  • (a) 0.295 cent per cigarette;

  • (b) 0.275 cent per tobacco stick;

  • (c) 0.195 cent per gram of loose tobacco; and

  • (d) 0.19 cent per cigar.

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 198

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