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O. Reg. 5/05: TOBACCO TAX RATES
under Tobacco Tax Act, R.S.O. 1990, c. T.10
Skip to contentTobacco Tax Act
Tobacco Tax Rates
Consolidation Period: From March 29, 2018 to the e-Laws currency date.
Last amendment: 118/18.
Legislative History: 12/06, 125/14, 40/16, 125/17, 118/18.
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. |
April 28, 2017 |
0.16475 |
0.16475 |
|
6. |
March 29, 2018 |
0.18475 |
0.18475 |
O. Reg. 125/17, s. 1; O. Reg. 118/18, s. 1.