ontario regulation 125/14

made under the

Tobacco Tax Act

Made: April 28, 2014
Filed: May 1, 2014
Published on e-Laws: May 2, 2014
Printed in The Ontario Gazette: May 17, 2014

Amending O. Reg. 5/05

(TOBACCO TAX RATES)

1. (1) Subsection 1 (1) of Ontario Regulation 5/05 is amended by striking out “tobacco” in the portion before paragraph 1 and substituting “tobacco products”.

(2) Paragraph 2 of subsection 1 (1) of the Regulation is amended by striking out “tobacco” wherever it appears and substituting in each case “tobacco product”.

2. Table 1 of the Regulation is revoked and the following substituted:

table 1

Item	Column 1 Day	Column 2 Tax per Cigarette	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

Commencement

3. This Regulation comes into force on May 2, 2014 or, if this Regulation is filed after that date, this Regulation is deemed to have come into force on that date.

Made by:
Pris par :

Le ministre des Finances,

Charles Sousa

Minister of Finance

Date made: April 28, 2014.
Pris le : 28 avril 2014.