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Legislative Assembly of New Brunswick
Status of Legislation - First Reading Bill
An Act to Amend the Tobacco Tax Act
 
Legislature :
55
Session :
1
Bill No. :
12
Member :
Hon. Mr. Volpé
First Reading :
2003-12-9
Second Reading :
2003-12-12
Committee of the Whole :
2003-12-18
Amended :
Third Reading :
2003-12-19
Royal Assent :
2003-12-19
Download PDF :
  Bill 12         
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Text of Bill :
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) and substituting the following:



(a)               from June 18, 2002, to December 10, 2002, both dates inclusive, 9.75 cents on each cigarette purchased,



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



(a.1)          on and after December 11, 2002, 11.75 cents on each cigarette purchased,



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



(c)                from June 18, 2002, to December 10, 2002, both dates inclusive, 7.45 cents on each tobacco stick purchased,



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



(c.1)            on and after December 11, 2002, 9.45 cents on each tobacco stick purchased,



(e)               by repealing paragraph (d) and substituting the following:



(d)               from June 18, 2002, to December 10, 2002, both dates inclusive, 6.49 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks, and



(f)                by adding after paragraph (d) the following:



(e)                on and after December 11, 2002, 8.49 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.



2(1)                   Paragraphs 1(a), (c) and (e) of this Act shall be deemed to have come into force on June 18, 2002.



2(2)                   Paragraphs 1(b), (d) and (f) of this Act shall be deemed to have come into force on December 11, 2002.



EXPLANATORY NOTES



Section 1



(a) to (f) 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)               7.25 cents on each cigarette purchased,



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



(c)                4.95 cents on each tobacco stick purchased, and



(d)               3.99 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.
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Legend
* Private Bill
** Bill referred to Standing Committee on Law Amendments
+ Private Member's Public Bill
++ Motion for second reading defeated
+++ Debate at second reading adjourned
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