BILL 4

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:

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

(a) by repealing paragraph (a.1) and substituting the following:

(a.1) from February 14, 1998 to November 5, 1999, both dates inclusive, 3.85 cents on each cigarette purchased,

(b) by adding after paragraph (a.1) the following:

(a.2) on and after November 6, 1999, 4.15 cents on each cigarette purchased,

(c) by repealing paragraph (c.1) and substituting the following:

(c.1) from February 14, 1998 to November 5, 1999, both dates inclusive, 3.50 cents on each tobacco stick purchased,

(d) by adding after paragraph (c.1) the following:

(c.2) on and after November 6, 1999, 3.70 cents on each tobacco stick purchased, and

2 This Act shall be deemed to have come into force on November 6, 1999.

EXPLANATORY NOTES

Section 1

The existing provision is as follows:

3 Every 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) from November 29, 1996 to February 13, 1998, both dates inclusive, 3.65 cents on each cigarette purchased,

(a.1) on and after February 14, 1998, 3.85 cents on each cigarette purchased,

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

(c) from November 29, 1996 to February 13, 1998, both dates inclusive, 3.10 cents on each tobacco stick purchased,

 

(c.1) on and after February 14, 1998, 3.50 cents on each tobacco stick purchased, and

(d) 2.74 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.

Section 2

Commencement provision.