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Regulations Relieving Special Duty on Certain Tobacco Products (SOR/2003-202)

Regulations are current to 2022-07-25 and last amended on 2018-03-07. Previous Versions

Regulations Relieving Special Duty on Certain Tobacco Products

SOR/2003-202

EXCISE ACT, 2001

Registration 2003-06-05

Regulations Relieving Special Duty on Certain Tobacco Products

P.C. 2003-856 2003-06-05

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001Footnote a, hereby makes the annexed Regulations Relieving Special Duty on Certain Tobacco Products.

Definition

 In these Regulations, Act means the Excise Act, 2001.

Relief

 For the purposes of paragraph 58(1)(a) of the Act, a tobacco product of a brand set out in Schedule 1 is a prescribed tobacco product.

 For the purposes of paragraph 58(2)(a) of the Act, a cigarette exported under a brand set out in Schedule 2 is a prescribed cigarette.

Coming into Force

 These Regulations take effect on July 1, 2003.

SCHEDULE 1(Section 2)Tobacco Products

  • ABC
  • Adanac
  • Algonquin
  • American Choice Full Flavour 100’s
  • American Choice Full Flavour King Size
  • American Choice Light 100’s
  • American Choice Light King Size
  • American Choice Menthol 100’s
  • American Choice Menthol King Size
  • American Choice Menthol Light 100’s
  • American Choice Menthol Light King Size
  • American Choice Non Filter King Size
  • American Choice Ultra Light 100’s
  • American Choice Ultra Light King Size
  • Bacha
  • Baja Full Flavour 100’s
  • Baja Full Flavour KS
  • Baja Lights 100’s
  • Baja Lights KS
  • Baja Menthol 100’s
  • Baja Menthol KS
  • Baja Menthol Light KS
  • Baja Menthol Lights 100’s
  • Baja Non Filter KS
  • Baja Ultra Light 100’s
  • Baja Ultra Light KS
  • Bronza Gold
  • Bronza Silver
  • Camron Bay Full Flavour 100’s
  • Camron Bay Full Flavour King Size
  • Camron Bay Light 100’s
  • Camron Bay Light King Size
  • Camron Bay Menthol 100’s
  • Camron Bay Menthol King Size
  • Camron Bay Menthol Light 100’s
  • Camron Bay Menthol Light King Size
  • Camron Bay Non Filter King Size
  • Camron Bay Ultra Light 100’s
  • Camron Bay Ultra Light King Size
  • Canadian
  • Canadian Aroma
  • Canadian Finest
  • Canadian Gold
  • Canadian Leaf
  • Canadian Natural Fine Cut Tobacco
  • Canadian XL
  • Capitol
  • Capitol Full Flavour
  • Capitol Lights
  • Caribou
  • Carolina
  • Catalina Full Flavour 100’s
  • Catalina Full Flavour King Size
  • Catalina Light 100’s
  • Catalina Light King Size
  • Catalina Menthol 100’s
  • Catalina Ultra Light 100’s
  • Champion
  • Chief
  • CIGS Full Flavour 100’s
  • CIGS Full Flavour King Size
  • CIGS Light 100’s
  • CIGS Light King Size
  • CIGS Menthol 100’s
  • CIGS Menthol King Size
  • CIGS Menthol Light 100’s
  • CIGS Menthol Light King Size
  • CIGS Ultra Light 100’s
  • CIGS Ultra Light King Size
  • Cijara
  • Coastal
  • Cobalt
  • Couture
  • Deer
  • Desert
  • Donia
  • Doral
  • Dreams
  • Dynasty
  • 1839, An American Heritage
  • Euro
  • Expo
  • Export ‘A’ Custom Cut
  • Export ‘A’ Preferred
  • Export ‘A’ Preferred Cut
  • Export ‘A’ Select
  • Export ‘A’ Select Cut
  • Export ‘A’ Special Cut
  • First Nations
  • Flame
  • Free Man
  • Future
  • Galbi
  • General Jack’s Full Flavour 100’s
  • General Jack’s Full Flavour KS
  • General Jack’s Lights 100’s
  • General Jack’s Lights KS
  • General Jack’s Menthol 100’s
  • General Jack’s Menthol KS
  • General Jack’s Menthol Lights 100’s
  • General Jack’s Menthol Lights KS
  • General Jack’s Non Filter KS
  • General Jack’s Ultra Lights 100’s
  • General Jack’s Ultra Lights KS
  • Gold Coast
  • GPC
  • GPC Approved
  • GPC Full Flavour
  • GPC Lights
  • GPC Ultra Lights
  • Great
  • Guru
  • Imperial Special Blend
  • Joe’s Con Filtro
  • Kent
  • King
  • Kingsboro
  • LD
  • Lucky Strike
  • MacDonald Export ‘A’ Custom Cut
  • MacDonald Export ‘A’ Preferred
  • MacDonald Export ‘A’ Preferred Cut
  • MacDonald Export ‘A’ Select
  • MacDonald Export ‘A’ Select Cut
  • MacDonald Export ‘A’ Special Cut
  • Mark Adams No. 1
  • Max X King Size
  • Max X Light King Size
  • MAXX King Size
  • MAXX Light King Size
  • MAXX Light Regular Size
  • MAXX Regular Size
  • Median
  • Médina
  • Mercer
  • Mild Seven
  • Mohawk Full Flavour 100’s
  • Mohawk Full Flavour King Size
  • Mohawk Light 100’s
  • Mohawk Light King Size
  • Mohawk Menthol 100’s
  • Mohawk Menthol King Size
  • Mohawk Menthol Light 100’s
  • Mohawk Menthol Light King Size
  • Mohawk Menthol Ultra Light 100’s
  • Mohawk Menthol Ultra Light King Size
  • Mohawk Ultra Light 100’s
  • Mohawk Ultra Light King Size
  • Monarch
  • Monte Carlo
  • Montreal Blend
  • Moose
  • Muskoka Special Blend
  • MVP Full Flavour 100’s
  • MVP Full Flavour King Size
  • MVP Light 100’s
  • MVP Light King Size
  • MVP Menthol 100’s
  • MVP Menthol King Size
  • MVP Menthol Light 100’s
  • MVP Menthol Light King Size
  • MVP Non Filter King Size
  • MVP Ultra Light 100’s
  • MVP Ultra Light King Size
  • Native Sun Full Flavour 100’s
  • Native Sun Full Flavour King Size
  • Native Sun Light 100’s
  • Native Sun Light King Size
  • Native Sun Menthol 100’s
  • Native Sun Menthol King Size
  • Native Sun Menthol Light 100’s
  • Native Sun Menthol Light King Size
  • Native Sun Non Filter King Size
  • Native Sun Ultra Light 100’s
  • Native Sun Ultra Light King Size
  • Northern
  • Northern Nights
  • Northern Sky
  • NorthLand
  • Opal Full Flavour 120’s
  • Optiva Full Flavour 100’s
  • Optiva Full Flavour King Size
  • Optiva Lights 100’s
  • Optiva Lights King Size
  • Optiva Menthol 100’s
  • Optiva Menthol King Size
  • Optiva Menthol Lights 100’s
  • Optiva Menthol Lights King Size
  • Optiva Non Filter King Size
  • Optiva Ultra Lights 100’s
  • Optiva Ultra Lights King Size
  • Orchard
  • Orleans
  • Palm
  • Piano
  • Polar Ice
  • Price Full Flavour 100’s
  • Price Full Flavour King Size
  • Price Light 100’s
  • Price Light King Size
  • Price Menthol 100’s
  • Price Menthol King Size
  • Price Menthol Light 100’s
  • Price Menthol Light King Size
  • Price Menthol Ultra Light 100’s
  • Price Menthol Ultra Light King Size
  • Price Ultra Light 100’s
  • Price Ultra Light King Size
  • Private Supreme King Size
  • Private Supreme Light King Size
  • Private Supreme Light Regular Size
  • Private Supreme Regular Size
  • Queen
  • Racing
  • Raïs Menthol
  • Raja
  • Real Supreme King Size
  • Real Supreme Light King Size
  • Real Supreme Light Regular Size
  • Real Supreme Regular Size
  • Regular
  • Remington
  • Revelation
  • Rocky
  • Sands
  • Savage
  • Scenic 101
  • Senator Full Flavour 100’s
  • Senator Full Flavour King Size
  • Senator Light 100’s
  • Senator Light King Size
  • Senator Menthol 100’s
  • Senator Menthol King Size
  • Senator Menthol Light 100’s
  • Senator Menthol Light King Size
  • Senator Non Filter King Size
  • Senator Ultra Light 100’s
  • Senator Ultra Light King Size
  • Seneca Full Flavour
  • Seneca Full Flavour 100’s
  • Seneca Lights
  • Seneca Lights 100’s
  • Seneca Menthol Full Flavour
  • Seneca Menthol Full Flavour 100’s
  • Seneca Menthol Lights
  • Seneca Menthol Lights 100’s
  • Seneca Ultra Lights
  • Seneca Ultra Lights 100’s
  • Square
  • State
  • Sunset
  • Tail
  • Tassili
  • Temple
  • Thunder
  • Tip
  • Trail
  • Tribal
  • Tribe Full Flavour 100’s
  • Tribe Full Flavour King Size
  • Tribe Light 100’s
  • Tribe Light King Size
  • Tribe Menthol 100’s
  • Tribe Menthol King Size
  • Tribe Menthol Light 100’s
  • Tribe Menthol Light King Size
  • Tribe Menthol Ultra Light 100’s
  • Tribe Menthol Ultra Light King Size
  • Tribe Ultra Light 100’s
  • Tribe Ultra Light King Size
  • Trophy
  • Tuna
  • Vermont
  • Versace Deluxe Ultra Lights 100’s
  • Versace Deluxe Ultra Lights King Size
  • Versace Full Flavour 100’s
  • Versace Full Flavour King Size
  • Versace Lights 100’s
  • Versace Lights King Size
  • Versace Menthol 100’s
  • Versace Menthol King Size
  • Versace Menthol Lights 100’s
  • Versace Menthol Lights King Size
  • Versace Non Filter King Size
  • Versace Ultra Lights 100’s
  • Versace Ultra Lights King Size
  • Viceroy
  • Virginia
  • Walou
  • Watt
  • Wave
  • Westmount
  • Westport Full Flavour 100’s
  • Westport Full Flavour King Size
  • Westport Lights 100’s
  • Westport Lights King Size
  • Westport Menthol 100’s
  • Westport Menthol King Size
  • Westport Menthol Lights 100’s
  • Westport Menthol Lights King Size
  • Westport Non Filter King Size
  • Westport Ultra Lights 100’s
  • Westport Ultra Lights King Size
  • Whisky
  • Wildcat
  • Wings
  • XYZ
  • Yankee Blend Fine Cut Tobacco
  • Zenith
  • Zodiac
  • SOR/2005-184, s. 1
  • SOR/2012-184, s. 1
  • SOR/2018-41, s. 1

SCHEDULE 2(Section 3)

Cigarettes

ItemBrand
Camel
1Canadian Gold
Winston
2Zig Zag
  • SOR/2012-184, s. 2
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