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Excise Act, 2001

Version of the schedule from 2006-07-01 to 2007-12-31:


SCHEDULE 2(Section 43)Additional Duty on Cigars

Cigars:

The greater of

  • (a) $0.066 per cigar, and

  • (b) 66%, 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

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