Excise Act, 2001
Version of the schedule from 2008-01-01 to 2014-06-18:
SCHEDULE 2(Section 43)Additional Duty on Cigars
SCHEDULE 2(Section 43)Additional Duty on Cigars
Cigars:
The greater of
(a) $0.067 per cigar, and
(b) 67%, 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
- 2007, c. 35, s. 208
- Date modified: