Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:

Act current to 2024-10-30 and last amended on 2024-07-01. Previous Versions

SCHEDULE 1(Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240)Rates of Duty on Tobacco Products

1 Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,
- (a) $0.92883; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
2 Tobacco sticks: per stick,
- (a) $0.18576; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
3 Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,
- (a) $11.61031; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
4 Cigars: per 1,000 cigars,
- (a) $40.43121; or
- (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
5 Raw leaf tobacco: $1.572 per kilogram.