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Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2022-07-13 and last amended on 2022-06-30. Previous Versions

SCHEDULE 1(Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240)Rates of Duty on Tobacco Products

  • 1 Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,

    • (a) $0.72725; 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) $0.14545; 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) $9.09062; 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) $31.65673; 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.

 
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