O. Reg. 5/05: TOBACCO TAX RATES, Tobacco Tax Act, R.S.O. 1990, c. T.10
Tobacco Tax Act
ONTARIO REGULATION 5/05
TOBACCO TAX RATES
Historical version for the period May 1, 2014 to May 1, 2014.
Last amendment: O. Reg. 125/14.
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:
Note: On May 2, 2014, subsection (1) is amended by striking out “tobacco” in the portion before paragraph 1 and substituting “tobacco products”. (See: O. Reg. 125/14, ss. 1 (1), 3)
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).
Note: On May 2, 2014, paragraph 2 is amended by striking out “tobacco” wherever it appears and substituting in each case “tobacco product”. (See: O. Reg. 125/14, ss. 1 (2), 3)
(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 |
Column 2 |
Column 3 |
Date |
Tax per Cigarette |
Tax per gram or part gram of tobacco | |
1. |
January 19, 2005 |
$0.11725 |
$0.11725 |
2. |
February 1, 2006 |
$0.12350 |
$0.12350 |
O. Reg. 5/05, Table 1; O. Reg. 12/06, s. 1.
Note: On May 2, 2014, Table 1 is revoked and the following substituted: (See: O. Reg. 125/14, ss. 2, 3)
TABLE 1
Item |
Column 1 Day |
Column 2 |
Column 3 Tax per gram or part gram of tobacco product |
1. |
January 19, 2005 |
$0.11725 |
$0.11725 |
2. |
February 1, 2006 |
$0.12350 |
$0.12350 |
3. |
May 2, 2014 |
$0.13975 |
$0.13975 |
O. Reg. 125/14, s. 2.
