I-2 - Tobacco Tax Act

Section 18 Disposition versions

2008-01-01

18. (Repealed).

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30; 1986, c. 72, s. 9; 1990, c. 60, s. 32; 1991, c. 67, s. 551; 1995, c. 1, s. 10; 2007, c. 27, s. 2.

1995-01-30

18. With a view to assisting in the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount determined by the formula

(A /B) x C.

For the purposes of this formula,

(a)  A is an amount equal to $0.00164, which shall be increased by $0.00065, on 1 April of each year from 1995, up to a maximum amount of $0.00817;

(b)  B is the amount of tax prescribed by this Act, on the first day of each month, in respect of a cigarette; and

(c)  C is the amount of tax collected under this Act during the preceding month.

The Government may, to the extent it determines, reduce any amount paid or to be paid under the first paragraph, to the extent of the net proceeds resulting from the disposition of immovable assets of the Régie des installations olympiques. Such reduction applies to any amount paid from 1 April preceding the day of the disposition and to any amount to be paid after that day.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30; 1986, c. 72, s. 9; 1990, c. 60, s. 32; 1991, c. 67, s. 551; 1995, c. 1, s. 10.

1991-12-18

18. With a view to assisting in the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month from the months of July 1991 to January 1992, to 14.132 % of the tax collected under this Act during the preceding month.

For the month of June 1991, the amount shall be equal to 14.321 % of the tax collected under this Act during the month of May 1991.

For each month from the month of February 1992, the amount shall be equal to 11.877 % of the tax collected under this Act during the preceding month.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30; 1986, c. 72, s. 9; 1990, c. 60, s. 32; 1991, c. 67, s. 551.

1991-01-01

18. In view of assisting the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month from the months of June 1990 to January 1991, to 14.689 % of the tax collected under this Act during the preceding month.

For the month of May 1990, the amount shall be equal to 17.536 % of the tax collected under this Act during the month of April 1990.

For each month from the month of February 1991, the amount shall be equal to 17.065 % of the tax collected under this Act during the preceding month.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30; 1986, c. 72, s. 9; 1990, c. 60, s. 32.

1986-11-11

18. In view of assisting the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month from the months of February 1986 to May 1986, to 15.413% of the tax collected under this Act during the preceding month.

For each month from the month of June 1986, the amount shall be equal to 17.974% of the tax collected under this Act during the preceding month.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30; 1986, c. 72, s. 9.

1986-05-27

18. In view of assisting the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month, from the months of June 1985 to May 1986, to 16.681% of the tax collected under this Act during the preceding month.

For the month of May 1985, the amount shall be equal to 24.545% of the tax collected under this Act from 1 April to 23 April 1985, and to 16.681% of the tax collected from 24 to 30 April 1985.

For each month from the month of June 1986, the amount shall be equal to 17.974% of the tax collected under this Act during the preceding month.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8; 1986, c. 15, s. 30.

1984-12-14

18. In view of assisting the financing of the olympic installations, the Minister shall pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month, from the month of July 1984, to 24,545% of the tax collected under this Act during the preceding month.

For the month of June 1984, the amount shall be equal to 27% of the tax collected from 1 May to 22 May 1984, and to 24, 545% of the tax collected from 23 May to 31 May 1984.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7; 1984, c. 35, s. 8.

1982-12-16

18. In view of assisting the financing of the olympic installations, the Minister must pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month, from the month of July 1982, to 27% of the tax collected during the preceding month under this Act.

For the month of June 1982, the amount shall be equal to 30% of the tax collected from 1 May to 25 May 1982, and to 27% of the tax collected from 26 May to 31 May 1982.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13; 1982, c. 56, s. 7.

1981-12-19

18. In view of assisting the financing of the olympic installations, the Minister must pay monthly into the special olympic fund established by the Act to establish a special olympic fund (1976, chapter 14), an amount equal, for each month, to 30% of the tax collected during the preceding month under this Act.

1976, c. 21, s. 2; 1978, c. 31, s. 2; 1981, c. 24, s. 13.

1978-12-22

18. In view of assisting the financing of the olympic installations, the Minister of Revenue must pay monthly into the special olympic fund established by chapter 14 of the statutes of 1976, an amount equal, for each month, to 48 per cent of the tax collected during the preceding month under this act as it read on 18 April 1978.

1976, c. 21, s. 2; 1978, c. 31, s. 2.

The replacement of section 18 of this act by section 2 of chapter 31 of the statutes of 1978 has effect from 1 May 1978. (1978, c. 31, s. 4)

1977-12-31

18. In view of assisting the financing of the olympic installations, the Minister of Revenue must pay monthly into the special olympic fund established by chapter 14 of the statutes of 1976, an amount equal to 31 per cent, for the month of June 1976 and to 48 per cent, for every subsequent month, of the tax collected during the preceding month under this act.

1976, c. 21, s. 2.