Excise Act, 2001
Version of the schedule from 2003-06-19 to 2006-06-30:
SCHEDULE 2(Section 43)Additional Duty on Cigars
SCHEDULE 2(Section 43)Additional Duty on Cigars
Cigars:
The greater of
(a) $0.065 per cigar, and
(b) 65%, 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
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