Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-04-29 and last amended on 2012-06-29. Previous Versions

SCHEDULE 2

(Section 43)

ADDITIONAL DUTY ON CIGARS

Cigars:

The greater of

  • (a) $0.067 per cigar, and

  • (b) 67%, computed on

    • (i) the sale price, in the case of cigars manufactured in Canada, or

    • (ii) the duty-paid value, in the case of imported cigars.

  • 2002, c. 22, Sch. 2;
  • 2003, c. 15, s. 50;
  • 2006, c. 4, s. 41;
  • 2007, c. 35, s. 208.
Previous Version