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

Regulations are current to 2022-07-13 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.

 
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