Excise Act, 2001

Version of the schedule from 2018-06-21 to 2019-03-31:

SCHEDULE 1(Sections 42, 43.1 and 58.2)Rates of Duty on Tobacco Products

1 Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,
- (a) $0.59634; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
2 Tobacco sticks: per stick,
- (a) $0.11927; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
3 Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,
- (a) $7.45425; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
4 Cigars: per 1,000 cigars,
- (a) $25.95832; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
5 Raw leaf tobacco: $1.572 per kilogram.