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 (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.