Tobacco Tax Rates, O. Reg. 5/05

Tobacco Tax Act
ONTARIO REGULATION 5/05
TOBACCO TAX RATES

Last amendment: O. Reg. 12/06.

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.

O. Reg. 5/05, s. 1 (1).

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

O. Reg. 5/05, s. 1 (2).

Table 1

O. Reg. 5/05, Table 1; O. Reg. 12/06, s. 1.