I-2 - Tobacco Tax Act

Full text
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.189 per cigarette;
(b)  $0.189 per gram of any loose tobacco;
(b.1)  $0.189 per gram of any leaf tobacco;
(c)  80% of the taxable price of any cigar; and
(d)  $0.2907 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.189 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax is $0.189 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102; 2015, c. 21, s. 90; 2023, c. 19, s. 8.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.149 per cigarette;
(b)  $0.149 per gram of any loose tobacco;
(b.1)  $0.149 per gram of any leaf tobacco;
(c)  80% of the taxable price of any cigar; and
(d)  $0.2292 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.149 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax is $0.149 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102; 2015, c. 21, s. 90.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.109 per cigarette;
(b)  $0.109 per gram of any loose tobacco;
(b.1)  $0.109 per gram of any leaf tobacco;
(c)  80% of the taxable price of any cigar; and
(d)  $0.1677 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.109 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.109 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6; 2011, c. 6, s. 102.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.106 per cigarette;
(b)  $0.106 per gram of any loose tobacco;
(b.1)  $0.106 per gram of any leaf tobacco;
(c)  80% of the taxable price of any cigar; and
(d)  $0.1631 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, if the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.106 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.106 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14; 2010, c. 5, s. 6.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.103 per cigarette;
(b)  $0.103 per gram of any loose tobacco;
(b.1)  $0.103 per gram of any leaf tobacco;
(c)  80% of the taxable price of any cigar; and
(d)  $0.1585 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35; 2009, c. 15, s. 14.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.103 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.103 per gram of any loose tobacco;
(b.1)  $0.103 per gram of any leaf tobacco;
(c)  80% of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less; and
(d)  $0.1585 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.103 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7; 2004, c. 21, s. 35.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0905 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0905 per gram of any loose tobacco;
(b.1)  $0.0905 per gram of any leaf tobacco;
(c)  80 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.1392 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0905 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0905 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5; 2003, c. 9, s. 7.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.053 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.053 per gram of any loose tobacco;
(b.1)  $0.053 per gram of any leaf tobacco;
(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0815 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.053 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.053 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14; 2002, c. 9, s. 5.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.043 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0215 per gram of any loose tobacco;
(b.1)  $0.0108 per gram of any leaf tobacco;
(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0537 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0349 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0349 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23; 2001, c. 51, s. 14.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.04 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.019 per gram of any loose tobacco;
(b.1)  $0.0083 per gram of any leaf tobacco;
(c)  60 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0454 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars. However, where the quantity of tobacco contained in a tobacco stick, a roll of tobacco or any other pre-rolled tobacco product designed for smoking is such that the consumer tax payable under this paragraph is less than $0.0295 per tobacco stick, roll of tobacco or other pre-rolled tobacco product, the consumer tax shall be $0.0295 per tobacco stick, roll of tobacco or other pre-rolled tobacco product designed for smoking.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31; 1999, c. 83, s. 23.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0267 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0104 per gram of any loose tobacco;
(b.1)  $0.0052 per gram of any leaf tobacco;
(c)  56 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0262 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8; 1997, c. 85, s. 31.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0218 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0072 per gram of any loose tobacco;
(b.1)  $0.0033 per gram of any leaf tobacco;
(c)  52 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0165 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9; 1995, c. 63, s. 8.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0152 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0072 per gram of any loose tobacco;
(b.1)  $0.0033 per gram of any leaf tobacco;
(c)  52 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0165 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39; 1995, c. 1, s. 9.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0138 per cigarette and per cigar sold at a retail price of $0.15 or less;
(b)  $0.0058 per gram of any loose tobacco;
(b.1)  $0.0029 per gram of any leaf tobacco;
(c)  50 % of the retail price of each cigar other than a cigar sold at a retail price of $0.15 or less;
(d)  $0.0147 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 16, s. 3; 1991, c. 67, s. 547; 1993, c. 79, s. 7; 1994, c. 42, s. 1; 1994, c. 22, s. 39.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0688 per cigarette;
(b)  $0.0292 per gram of loose tobacco;
(b.1)  $0.0146 per gram of any leaf tobacco;
(c)  95 % of the retail price of each cigar;
(d)  $0.0735 per gram of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 67, s. 547; 1993, c. 79, s. 7.
8. Every person must, at the time of a retail sale of tobacco in Québec, pay a tobacco consumer tax equal to
(a)  $0.0688 per cigarette;
(b)  $0.0292 per gram of loose tobacco;
(c)  95 % of the retail price of each cigar;
(d)  $0.0735 per gram of any tobacco other than cigarettes, loose tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31; 1991, c. 67, s. 547.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to
(a)  $0.0476 per cigarette;
(b)  $0.0205 per gram of loose tobacco;
(c)  71 % of the retail sales price of each cigar;
(d)  $0.0672 per gram of any tobacco other than cigarettes, loose tobacco or cigars.
Notwithstanding the first paragraph, where a retail sale of tobacco is made in the period commencing 27 April 1990 and ending 31 December 1990, the tax provided in the said paragraph is equal to
(a)  $0.0552 per cigarette;
(b)  $0.025 per gram of loose tobacco;
(c)  75 % of the retail sales price of each cigar;
(d)  $0.0747 per gram of any tobacco other than cigarettes, loose tobacco or cigars.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9; 1990, c. 60, s. 31.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to
(a)  $0.0452 per cigarette;
(b)  $0.02 per gram for any loose tobacco;
(c)  60 % of the retail price of each cigar;
(d)  60 % of the retail price of any tobacco other than cigarettes, loose tobacco and cigars.
Notwithstanding subparagraph b of the first paragraph, where the retail price of any loose tobacco is less than $0.0292 per gram, the tax payable is equal to 60 % of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5; 1990, c. 7, s. 9.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to
(a)  $0.0452 per cigarette;
(b)  $0.02 per gram for any tobacco other than cigarettes or cigars;
(c)  60% of the retail price of each cigar.
Notwithstanding subparagraph b of the first paragraph, where the retail price of any tobacco other than cigarettes or cigars is less than $0.0292 per gram, the tax payable is equal to 60% of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28; 1987, c. 21, s. 5.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 60% of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7; 1986, c. 15, s. 28.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 55% of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6; 1984, c. 35, s. 7.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 50% of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26; 1982, c. 56, s. 6.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 45 per cent of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21; 1981, c. 12, s. 26.
8. Every person must, at the time of a retail sale of tobacco in Québec, for consumption by himself or by any other person at his expense, pay a tobacco consumer tax equal to 40 per cent of the retail price of that tobacco.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1; 1980, c. 14, s. 21.
8. Every consumer shall pay to Her Majesty in right of Québec, at the time of making a purchase of tobacco in Québec, for consumption by himself or by any other person, a tax at the rate of thirty per cent of the retail price.
In the case of a purchase of cigarettes, the tax so payable shall be one cent and eight-hundredths per cigarette.
In the case of a purchase of cigars for a retail sale price not exceeding ten cents each, the tax so payable shall be two cents per cigar.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1; 1978, c. 31, s. 1.
The replacement of section 8 of this act by section 1 of chapter 31 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 31, s. 3.)
8. Every consumer shall pay to Her Majesty in right of Québec, at the time of making a purchase of tobacco in Québec, for consumption by himself or by any other person, a tax in respect of the consumption of such tobacco at the rate of twenty-five per centum of the retail price.
In case of a purchase of cigarettes, the consumption tax so payable shall be four-fifths of one cent per cigarette.
In case of a purchase of cigars for a retail sale price not exceeding ten cents each, the tax so payable shall be one cent per cigar.
R. S. 1964, c. 72, s. 8; 1965 (1st sess.), c. 29, s. 1; 1968, c. 32, s. 1; 1976, c. 21, s. 1.