The federal budget tabled by the Minister of Finance on February 26, 2008 proposed a number of amendments to the Excise Act, 2001, to enhance tobacco compliance, to increase the duty and special duty on tobacco sticks, and to change the manner in which duty and special duty are applied to manufactured tobacco and tobacco products. The Canada Revenue Agency has issued this notice to provide taxpayers with further details concerning these proposed tobacco compliance enhancements.
CRA EDN21
“Enhancements to Tobacco Compliance and Changes to Duty and Special Duty on Certain Tobacco Products”