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Tobacco Tax Act

ONTARIO REGULATION 5/05

Tobacco Tax Rates

Consolidation Period:  From February 26, 2016 to the e-Laws currency date.

Last amendment: O. Reg. 40/16.

This is the English version of a bilingual regulation.

Tax rates

1. (1) Commencing on the day set out in Column 1 of Table 1, tax under the Act in respect of cigarettes and tobacco products other than cigarettes and cigars shall be payable at the following rates:

1. For each cigarette, the tax rate shall be the amount of tax per cigarette set out in Column 2 of Table 1 opposite the day.

2. For each gram or part gram of tobacco product other than cigarettes and cigars, the tax rate shall be the amount of tax for each gram or part gram of tobacco product set out in Column 3 of Table 1 opposite the day.  O. Reg. 5/05, s. 1 (1); O. Reg. 125/14, s. 1.

(2) A tax rate prescribed under this section continues to apply until a different tax rate commences to apply in accordance with this Regulation.  O. Reg. 5/05, s. 1 (2).

TABLE 1

Item

Column 1

Day

Column 2
Tax per cigarette

(dollars)

Column 3

Tax per gram or part gram of tobacco product

(dollars)

1.

January 19, 2005

0.11725

0.11725

2.

February 1, 2006

0.12350

0.12350

3.

May 2, 2014

0.13975

0.13975

4.

February 26, 2016

0.15475

0.15475

5.

June 1, 2017

0.15785

0.15785

6.

June 1, 2018

0.16100

0.16100

7.

June 1, 2019

0.16422

0.16422

8.

June 1, 2020

0.16751

0.16751

9.

June 1, 2021

0.17086

0.17086

O. Reg. 40/16, s. 1.

 

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