Excise Act, 2001 (S.C. 2002, c. 22)

1 Special duty on imported manufactured tobacco:

• (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

  A/5

  where

  A

  is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

• (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

• (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

2 Special duty on traveller’s tobacco:

• (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

  A/5

  where

  A

  is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

• (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

• (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

3 Special duty on unstamped tobacco products:

• (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

  A/5

  where

  A

  is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;

• (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

• (c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

  A × 20

  where

  A

  is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.

4 Special duty on stamped tobacco products:

• (a) $0.095724 per cigarette, in the case of cigarettes;

• (b) $0.095724 per stick, in the case of tobacco sticks; and

• (c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.