I-2 - Tobacco Tax Act

Section 8 Disposition versions

2023-09-26

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.189 per cigarette;

(b)  $0.189 per gram of any loose tobacco;

(b.1)  $0.189 per gram of any leaf tobacco;

(c)  80% of the taxable price of any cigar; and

(d)  $0.2907 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.189 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax is $0.189 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102; 2015, c. 21, s. 90; 2023, c. 19, s. 8.

2015-10-21

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.149 per cigarette;

(b)  $0.149 per gram of any loose tobacco;

(b.1)  $0.149 per gram of any leaf tobacco;

(c)  80% of the taxable price of any cigar; and

(d)  $0.2292 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.149 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax is $0.149 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102; 2015, c. 21, s. 90.

2012-01-01

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.109 per cigarette;

(b)  $0.109 per gram of any loose tobacco;

(b.1)  $0.109 per gram of any leaf tobacco;

(c)  80% of the taxable price of any cigar; and

(d)  $0.1677 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.109 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.109 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102.

2011-01-01

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.106 per cigarette;

(b)  $0.106 per gram of any loose tobacco;

(b.1)  $0.106 per gram of any leaf tobacco;

(c)  80% of the taxable price of any cigar; and

(d)  $0.1631 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.106 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.106 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6.

2009-06-04

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.103 per cigarette;

(b)  $0.103 per gram of any loose tobacco;

(b.1)  $0.103 per gram of any leaf tobacco;

(c)  80% of the taxable price of any cigar; and

(d)  $0.1585 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14.

2004-11-03

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.103 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.103 per gram of any loose tobacco;

(b.1)  $0.103 per gram of any leaf tobacco;

(c)  80% of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less; and

(d)  $0.1585 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35.

2003-12-10

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0905 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0905 per gram of any loose tobacco;

(b.1)  $0.0905 per gram of any leaf tobacco;

(c)  80 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.1392 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0905 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0905 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7.

2002-06-08

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.053 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.053 per gram of any loose tobacco;

(b.1)  $0.053 per gram of any leaf tobacco;

(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0815 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.053 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.053 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5.

2001-12-20

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.043 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0215 per gram of any loose tobacco;

(b.1)  $0.0108 per gram of any leaf tobacco;

(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0537 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0349 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0349 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14.

1999-12-20

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.04 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.019 per gram of any loose tobacco;

(b.1)  $0.0083 per gram of any leaf tobacco;

(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0454 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0295 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0295 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23.

1997-12-19

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0267 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0104 per gram of any loose tobacco;

(b.1)  $0.0052 per gram of any leaf tobacco;

(c)  56 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0262 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31.

1995-12-15

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0218 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0072 per gram of any loose tobacco;

(b.1)  $0.0033 per gram of any leaf tobacco;

(c)  52 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0165 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8.

1995-01-30

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0152 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0072 per gram of any loose tobacco;

(b.1)  $0.0033 per gram of any leaf tobacco;

(c)  52 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0165 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9.

1994-06-17

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0138 per cigarette and per cigar sold at a retail price of $0.15 or less;

(b)  $0.0058 per gram of any loose tobacco;

(b.1)  $0.0029 per gram of any leaf tobacco;

(c)  50 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;

(d)  $0.0147 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39.

1993-12-17

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0688 per cigarette;

(b)  $0.0292 per gram of loose tobacco;

(b.1)  $0.0146 per gram of any leaf tobacco;

(c)  95 % of the retail price of each cigar;

(d)  $0.0735 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 67, s. 547; 1993, c. 79, s. 7.

1991-12-18

8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to

(a)  $0.0688 per cigarette;

(b)  $0.0292 per gram of loose tobacco;

(c)  95 % of the retail price of each cigar;

(d)  $0.0735 per gram of any tobacco other than cigarettes, loose tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 67, s. 547.

1991-01-01

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to

(a)  $0.0476 per cigarette;

(b)  $0.0205 per gram of loose tobacco;

(c)  71 % of the retail sales price of each cigar;

(d)  $0.0672 per gram of any tobacco other than cigarettes, loose tobacco or cigars.

Notwithstanding the first paragraph, where a retail sale of tobacco is made in the period commencing 27 April 1990 and ending 31 December 1990, the tax provided in the said paragraph is equal to

(a)  $0.0552 per cigarette;

(b)  $0.025 per gram of loose tobacco;

(c)  75 % of the retail sales price of each cigar;

(d)  $0.0747 per gram of any tobacco other than cigarettes, loose tobacco or cigars.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31.

1990-04-11

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to

(a)  $0.0452 per cigarette;

(b)  $0.02 per gram for any loose tobacco;

(c)  60 % of the retail price of each cigar;

(d)  60 % of the retail price of any tobacco other than cigarettes, loose tobacco and cigars.

Notwithstanding subparagraph b of the first paragraph, where the retail price of any loose tobacco is less than $0.0292 per gram, the tax payable is equal to 60 % of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9.

1987-04-15

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to

(a)  $0.0452 per cigarette;

(b)  $0.02 per gram for any tobacco other than cigarettes or cigars;

(c)  60% of the retail price of each cigar.

Notwithstanding subparagraph b of the first paragraph, where the retail price of any tobacco other than cigarettes or cigars is less than $0.0292 per gram, the tax payable is equal to 60% of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5.

1986-05-27

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 60% of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28.

1984-12-14

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 55% of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7.

1982-12-16

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 50% of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6.

1981-06-18

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 45 per cent of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26.

1980-06-18

8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 40 per cent of the retail price of that tobacco.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21.

1978-12-22

8. Every consumer shall pay to Her Majesty in right of Québec, at the time of making a purchase of tobacco in Québec, for consumption by himself or by any other person, a tax at the rate of thirty per cent of the retail price.

In the case of a purchase of cigarettes, the tax so payable shall be one cent and eight-hundredths per cigarette.

In the case of a purchase of cigars for a retail sale price not exceeding ten cents each, the tax so payable shall be two cents per cigar.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1.

The replacement of section 8 of this act by section 1 of chapter 31 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 31, s. 3.)

1977-12-31

8. Every consumer shall pay to Her Majesty in right of Québec, at the time of making a purchase of tobacco in Québec, for consumption by himself or by any other person, a tax in respect of the consumption of such tobacco at the rate of twenty-five per centum of the retail price.

In case of a purchase of cigarettes, the consumption tax so payable shall be four-fifths of one cent per cigarette.

In case of a purchase of cigars for a retail sale price not exceeding ten cents each, the tax so payable shall be one cent per cigar.

R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1.