Marginal note:Exemption for small retail inventory
58.3 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes.
- 2006, c. 4, s. 34
- 2007, c. 35, s. 199
- 2014, c. 20, s. 70
- Date modified: