O. Reg. 5/05: TOBACCO TAX RATES

Tobacco Tax Act

ONTARIO REGULATION 5/05

TOBACCO TAX RATES

Historical version for the period January 31, 2006 to April 30, 2014.

Last amendment: O. Reg. 12/06.

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

O. Reg. 5/05, Table 1; O. Reg. 12/06, s. 1.