Excise Act, 2001 (S.C. 2002, c. 22)
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Act current to 2024-09-16 and last amended on 2024-07-01. Previous Versions
SCHEDULE 2(Sections 43 and 43.1 and subsections 216(2) and (3))Additional Duty on Cigars
Cigars: per cigar, the greater of
(a) either
(i) $0.14533, or
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and
(b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by 88%.
- 2002, c. 22, Sch. 2
- 2003, c. 15, s. 50
- 2006, c. 4, s. 41
- 2007, c. 35, s. 208
- 2014, c. 20, s. 80
- 2017, c. 20, ss. 62, 63
- 2018, c. 12, s. 58
- 2021, c. 23, s. 125
- 2024, c. 17, s. 130
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