Third

Session, 45th General Assembly

Elizabeth II, 2006

BILL 6

AN ACT TO AMEND THE

TOBACCO TAX ACT

Received and Read the First Time ...................................................................................................

Second Reading .................................................................................................................................

Committee ............................................................................................................................................

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE

LOYOLA SULLIVAN

Minister

of Finance and President of Treasury Board

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the Tobacco Tax Act to provide for the increase

in tax announced in the budget speech delivered on March 30, 2006 .

A BILL

AN ACT TO AMEND THE TOBACCO TAX ACT

Analysis

S.9 Amdt.

Rate of tax

Commencement

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

RSNL1990 cT-5

as amended

1. Paragraphs 9(1)(

a) and (

b) of the Tobacco Tax Act are repealed and the

following substituted:

(

a) in the case of cigarettes, a tax of $0.18 on

every cigarette;

(

b) in the case of tobacco, other than cigarettes

and cigars, the tax shall be $0.30 for each gram of tobacco; and

Commencement

2. This Act is considered to have come into force

on March 31,

2006 .

Earl G. Tucker, Queen's Printer