Regulations Relieving Special Duty on Certain Tobacco Products (SOR/2003-202)
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Regulations are current to 2024-04-01 and last amended on 2023-11-09. Previous Versions
Regulations Relieving Special Duty on Certain Tobacco Products
SOR/2003-202
Registration 2003-06-05
Regulations Relieving Special Duty on Certain Tobacco Products
P.C. 2003-856 2003-06-05
Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 304(1)(o) of the Excise Act, 2001Footnote a, hereby makes the annexed Regulations Relieving Special Duty on Certain Tobacco Products.
Return to footnote aS.C. 2002, c. 22
Definition
1 In these Regulations, Act means the Excise Act, 2001.
Relief
2 For the purposes of paragraph 58(1)(a) of the Act, a tobacco product of a brand set out in Schedule 1 is a prescribed tobacco product.
3 For the purposes of paragraph 58(2)(a) of the Act, a cigarette exported under a brand set out in Schedule 2 is a prescribed cigarette.
Coming into Force
4 These Regulations take effect on July 1, 2003.
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