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Excise Act, 2001

Version of section 58.3 from 2014-06-19 to 2024-02-06:


Marginal note:Exemption for small retail inventory

 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes.

  • 2006, c. 4, s. 34
  • 2007, c. 35, s. 199
  • 2014, c. 20, s. 70

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