Bill C-47

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	SCHEDULE 3 (Sections 53, 54 and 56)
	RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
	1. Special duty on imported manufactured tobacco:
	(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 or tobacco sticks.
	2. Special duty on traveller's tobacco:
	(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 or tobacco sticks.
	3. Special duty on unstamped tobacco products:
	(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 tobacco products other than cigarettes or tobacco sticks.
	4. Special duty on stamped tobacco products:
	(a) $0.068224 per cigarette, in the case of cigarettes;
	(b) $0.0345 per stick, in the case of tobacco sticks; and
	(c) $33.502 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.

SCHEDULE 3 (Sections 53, 54 and 56)