An Act to Amend the Tobacco Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1Section 3 of the Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is amended

(a)in paragraph (a) by striking out "3.30 cents" and substituting "3.65 cents";

(b) in paragraph (c) by striking out "2.81 cents" and substituting "3.10 cents";

(c)in paragraph (d) by striking out "2.48 cents" and substituting "2.74 cents".

2Subsection 22(1) of the English version of the Act is amended in the portion preceding paragraph (d) by striking out "aforegoing" and substituting "foregoing".

3Section 1 of this Act shall be deemed to have come into force on November 29, 1996.


Section 1

(a) to (c)The existing provision is as follows:

3Every consumer of tobacco purchased at a retail sale in the Province, for the purpose of raising a revenue, shall pay to Her Majesty the Queen in right of the Province at the time of making the purchase a tax in respect of the consumption of the tobacco at the rate of

(a)3.30 cents on each cigarette purchased,

(b)fifty per cent of the normal retail price of each cigar purchased,

(c)2.81 cents on each tobacco stick purchased, and

(d)2.48 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.

Section 2

A spelling error is corrected in the English version.

Section 3

Commencement provision.

Chapter Outline Update

Sections 1 to 3

No change required.

Endorse: Hon. Edmond P. Blanchard, Q.C.

Last Modified: 10:25am , February 12, 1998