Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
SCHEDULE 2(Section 43)ADDITIONAL DUTY ON CIGARS
Cigars:
The greater of
(a) $0.03947 per cigar, and
(b) 50%, 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.
- Date modified: