ontario regulation 5/05

made under the

tobacco Tax Act

Made: January 17, 2005
Filed: January 18, 2005
Printed in The Ontario Gazette: February 5, 2005

Tobacco Tax Rates

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.

(2) A tax rate prescribed under this section continues to apply until a different tax rate commences to apply in accordance with this Regulation.

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

Made by:
Pris par :

Le ministre des Finances,

Gregory Sorbara

Minister of Finance

Date made: January 17, 2005.
Pris le : 17 janvier 2005.