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Notice of Ways and Means Motion to amend the Customs Tariff and the Excise Tax Act to implement certain measures relating to tobacco products
That it is expedient to implement certain measures relating to tobacco products as follows:
CUSTOMS TARIFF
1. Paragraphs 21(2)(a) to (c) of the Customs Tariff are replaced by the following:
(a) $0.0575 per cigarette, in the case of cigarettes;
(b) $0.0425 per stick, in the case of tobacco sticks; and
(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
EXCISE TAX ACT
2. The definitions "black stock" and "black stock cigarettes" in subsection 2(1) of the Excise Tax Act are repealed.
3. Paragraphs 23.11(2)(a) to (c) of the Act are replaced by the following:
(a) $0.03 per cigarette, in the case of cigarettes;
(b) $0.02415 per stick, in the case of tobacco sticks; and
(c) $19.15 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
4. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:
(a) $0.0575 per cigarette, in the case of cigarettes;
(b) $0.0425 per stick, in the case of tobacco sticks; and
(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
5. (1) Paragraphs 23.13(1)(a) to (c) of the Act are replaced by the following:
(a) $0.0575 per cigarette, in the case of cigarettes;
(b) $0.0425 per stick, in the case of tobacco sticks; and
(c) $37.50 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
(2) Paragraph 23.13(2)(a) of the Act is replaced by the following:
(a) $0.1025 per cigarette, in the case of cigarettes;
(3) Paragraph 23.13(2)(c) of the Act is replaced by the following:
(c) $56.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
6. Sections 23.31 to 23.35 of the Act are repealed.
7. Sections 97.1 to 97.4 of the Act are repealed.
8. Sections 1 to 3 of Schedule II to the Act are replaced by the following:
1. Cigarettes: $0.17138 for each five cigarettes or fraction of five cigarettes contained in any package.
2. Tobacco sticks: $0.02715 per stick.
3. Manufactured tobacco other than cigarettes and tobacco sticks: $23.148 per kilogram.
9. Sections 1 to 8 are deemed to have come into force on November 2, 2001.
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| Last Updated: 2002-04-18 |
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