1 TOBACCO TAX, 2017 BILL No. 57

An Act to amend The Tobacco Tax Act, 1998 (Assented to ) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Tobacco Tax Amendment Act, 2017. SS 1998, c T-15.001 amended The Tobacco Tax Act, 1998 is amended in the manner set forth in this Act.

Section amended

Section is amended: (

a) by repealing clause (f.1); (

b) by repealing clause (f.2); (

c) by adding the following clause after clause (m): “(m.1) ‘smokeless tobacco products’ means tobacco products that are not smoked but are used in another form, and includes chewing tobacco and snuff”; and (

d) in clause (

o) by striking out “snuff” and substituting “smokeless tobacco products”.

Section amended Subsection 3(2) is amended: (

a) in clause (

a) by striking out “25¢” and substituting “27¢”; (

b) by adding the following clause after clause (b): “(b.1) on every gram of smokeless tobacco products, 27¢”; and (

c) in clause (

c) by striking out “or cigars, 25¢” and substituting “, cigars or smokeless tobacco products, 27¢”. Coming into force This Act comes into force on assent, but is retroactive and is deemed to have been in force on and from March 23, 2017. TOBACCO TAX, 2017 Printed by the authority of the Speaker of the Legislative Assembly of Saskatchewan 2017