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I-2 - Tobacco Tax Act

Section 10
Disposition versions

Full text
10. The tax imposed by this Act shall, as regards cigars, be computed on each cigar and, as regards other tobacco products, on every package, and any fraction of $0.01 of that tax shall be computed as $0.01.
However, the first paragraph does not apply in respect of cigarettes nor, in the case of tobacco referred to in paragraph d of section 8, in respect of tobacco sticks, rolls of tobacco or any other pre-rolled tobacco products designed for smoking.
R. S. 1964, c. 72, s. 10; 1965 (1st sess.), c. 29, s. 2; 1980, c. 14, s. 23; 1994, c. 22, s. 40; 1999, c. 83, s. 24; 2009, c. 15, s. 17.
10. The tax imposed by this Act shall, as regards cigars, be computed on each cigar and, as regards other tobacco products, on every package, and any fraction of $0.01 of that tax shall be computed as $0.01.
However, the first paragraph does not apply in respect of cigars sold at a sale price of $0.15 or less each or cigarettes nor, in the case of tobacco referred to in paragraph d of section 8, in respect of tobacco sticks, rolls of tobacco or any other pre-rolled tobacco products designed for smoking.
R. S. 1964, c. 72, s. 10; 1965 (1st sess.), c. 29, s. 2; 1980, c. 14, s. 23; 1994, c. 22, s. 40; 1999, c. 83, s. 24.
10. The tax imposed by this Act shall, as regards cigars, be computed on each cigar and, as regards other tobacco products except cigarettes, on every package, and any fraction of $0.01 of that tax shall be computed as $0.01.
However, the first paragraph does not apply in respect of cigars sold at a retail price of $0.15 or less each.
R. S. 1964, c. 72, s. 10; 1965 (1st sess.), c. 29, s. 2; 1980, c. 14, s. 23; 1994, c. 22, s. 40.
10. The tax imposed by this act shall, as regards cigars, be computed on each cigar and, as regards other tobacco products except cigarettes, on every package, and any fraction of $0.01 of that tax shall be computed as $0.01.
R. S. 1964, c. 72, s. 10; 1965 (1st sess.), c. 29, s. 2; 1980, c. 14, s. 23.
10. The tax imposed by this act shall be calculated separately on every package and, except for cigarettes, any fraction of a cent shall be computed as one cent. However, in the case of a retail sale of cigars, the tax shall be computed on the retail price of each cigar.
R. S. 1964, c. 72, s. 10; 1965 (1st sess.), c. 29, s. 2.
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