Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-05-20 and last amended on 2012-06-29. Previous Versions

SCHEDULE 3

(Sections 53, 54 and 56)

RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO

  • 1. Special duty on imported manufactured tobacco:

    • (a) $0.075 per cigarette, in the case of cigarettes;

    • (b) $0.075 per stick, in the case of tobacco sticks; and

    • (c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

  • 2. Special duty on traveller’s tobacco:

    • (a) $0.075 per cigarette, in the case of cigarettes;

    • (b) $0.075 per stick, in the case of tobacco sticks; and

    • (c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

  • 3. Special duty on unstamped tobacco products:

    • (a) $0.075 per cigarette, in the case of cigarettes;

    • (b) $0.075 per stick, in the case of tobacco sticks; and

    • (c) $50.00 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.

  • 4. Special duty on stamped tobacco products:

    • (a) $0.095724 per cigarette, in the case of cigarettes;

    • (b) $0.095724 per stick, in the case of tobacco sticks; and

    • (c) $2.3001 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.

  • 2002, c. 22, Sch. 3;
  • 2003, c. 15, ss. 51 to 54;
  • 2008, c. 28, ss. 65 to 68.
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