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These amendments to the Excise Tax Act and the Excise Act
implement changes to the air transportation tax, excise tax rates on
gasoline, marking requirements for tobacco products for sale in Prince
Edward Island and seizure and notification provisions that were
announced in the February 27, 1995 budget. The amendments to the
Excise Tax Act also implement changes to the excise tax rates for
tobacco products for sale in Quebec, Ontario and Prince Edward Island
that were undertaken in conjunction with provincial tobacco tax
increases in those provinces.
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The amendments to the air transportation tax increase the maximum
air transportation tax on higher-priced domestic and transborder air
travel, and the tax on international air travel purchased in Canada, from
$50 to $55. In addition, the maximum tax on transborder air travel
subject to the United States' 10 per cent air transportation tax, and the
tax on international air travel purchased outside Canada, increase from
$25 to $27.50.
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The amendments to the excise tax rates on gasoline increase by 1.5
cents per litre the excise tax rates on leaded and unleaded gasoline and
aviation gasoline. The excise taxes on unleaded gasoline and unleaded
aviation gasoline increase from 8.5 cents per litre to 10 cents per litre
while the excise taxes on leaded gasoline and leaded aviation gasoline
increase from 9.5 cents per litre to 11 cents per litre.
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The amendments to the marking requirements for tobacco products
for sale in Prince Edward Island phase out the sale of black stock
(unmarked) tobacco products and authorize the sale of Nova Scotia
marked tobacco products in Prince Edward Island at the reduced rates
of federal excise tax applicable to tobacco products for sale in Prince
Edward Island.
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The amendments to the seizure and notification provisions provide
enforcement officers with discretion to use the power to seize vehicles
and require that, where enforcement officers have evidence of a
person's ownership or similar interest in a vehicle seized for an offence
under the Excise Act, they shall take reasonable measures to provide
notification of seizure to that person.
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The amendments to the excise tax rates on tobacco products increase
the excise tax rates on cigarettes for sale in Quebec and Ontario by 60
cents and in Prince Edward Island by $1.00 per carton of 200 cigarettes,
and on tobacco sticks for sale in Prince Edward Island by 32 cents per
200 sticks.
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