Excise Act, 2001
SCHEDULE 3(Sections 53, 54, 56 and 58.2)Rates of Special Duties on Certain Manufactured Tobacco
1 Special duty on imported manufactured tobacco:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
- A
- is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.
2 Special duty on traveller’s tobacco:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
- A
- is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.
3 Special duty on unstamped tobacco products:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
- A
- is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A × 20
where
- A
- is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.
4 Special duty on stamped tobacco products:
(a) $0.095724 per cigarette, in the case of cigarettes;
(b) $0.095724 per stick, in the case of tobacco sticks; and
(c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.
- 2002, c. 22, Sch. 3
- 2003, c. 15, ss. 51 to 54
- 2008, c. 28, ss. 65 to 68
- 2013, c. 33, ss. 57 to 60
- 2014, c. 20, s. 81
- Date modified: