CONSOLIDATION

Excise Duty Indexing Ratio Regulations

SOR/83-680

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Regulations Respecting the Ratio Used in the Indexing of Excise Duties on Spirits, Beer, Tobacco, Cigars and Cigarettes 1

Short Title

Alteration of Ratio

Current to June 20, 2022

ii

Registration SOR/83-680 August 24, 1983

EXCISE ACT Excise Duty Indexing Ratio Regulations

P.C. 1983-2590

August 24, 1983

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of National Revenue, pursuant to clauses 1(b)(i)(B)* and 2(b)(i)(B)* of Part V of the schedule to the Excise Act, is pleased hereby to make the annexed Regulations respecting the ratio used in the indexing of excise duties on spirits, beer, tobacco, cigars and cigarettes.

*

S.C. 1980-81-82-83, c. 68, s. 77

Current to June 20, 2022

Regulations Respecting the Ratio Used in the Indexing of Excise Duties on Spirits, Beer, Tobacco, Cigars and Cigarettes

Short Title 1 These Regulations may be cited as the Excise Duty Indexing Ratio Regulations.

Alteration of Ratio 2 For the purpose of adjusting the duties of excise enumerated in Parts I and III of the schedule to the Excise Act, other than subsections 1(2) and (3) and section 2 of Part I thereof, the ratio determined according to clause 1(b)(i)(B) of Part V of that schedule is altered by multiplying the ratio (a) by 1.35559 for the adjustment on the first day of

September, 1983; and (b) by 1.99924 for the adjustment on the first day of September, 1984. SOR/84-730, s. 1.

3 For the purpose of adjusting the duties of excise enumerated in Part IV of the schedule to the Excise Act, the ratio determined according to clause 2(b)(i)(B) of Part V of that schedule is altered by multiplying the ratio (a) by 1.37078 for the adjustment on the first day of

September, 1983; and (b) by 1.88464 for the adjustment on the first day of September, 1984. SOR/84-730 s. 2.

Current to June 20, 2022

