O. Reg. 40/16: TOBACCO TAX RATES, Filed February 25, 2016 under Tobacco Tax Act, R.S.O. 1990, c. T.10

ontario regulation 40/16

made under the

Tobacco Tax Act

Made: February 23, 2016
Filed: February 25, 2016
Published on e-Laws: February 26, 2016
Printed in The Ontario Gazette: March 12, 2016

Amending O. Reg. 5/05

(TOBACCO TAX RATES)

1. Table 1 to Ontario Regulation 5/05 is revoked and the following substituted:

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

 

Commencement

2. This Regulation comes into force on the later of February 26, 2016 and the day it is filed.

Made by:
Pris par :

Le Ministre des Finances,

Charles Sousa

Minister of Finance

Date made: February 23, 2016.
Pris le : 23 février 2016.