Excise Act, 2001
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.
- 2002, c. 22, Sch. 1
- 2003, c. 15, ss. 47 to 49
- 2006, c. 4, ss. 37 to 40
- 2007, c. 35, ss. 204 to 207
- 2008, c. 28, ss. 63, 64
- 2013, c. 33, s. 56
- 2014, c. 20, s. 79
- 2017, c. 20, ss. 58 to 61
- 2018, c. 12, ss. 54 to 57
- 2021, c. 23, s. 121
- 2021, c. 23, s. 122
- 2021, c. 23, s. 123
- 2021, c. 23, s. 124
- Date modified: