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.
Return to footnote aS.C. 2002, c. 22
2 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.
3 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
4 These Regulations take effect on July 1, 2003.
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