Tobacco Tax Rates
On this page
Current legal reference synchronized from Ontario e-Laws. Open a Learning Centre walkthrough if you need the steps and form numbers. The statute text below is the legal wording.
Who this affects. Anyone who needs the official wording of this legal text. Use a Learning Centre guide if you are starting or answering a process.
Guides on this site.
- How to look up an Ontario Act or regulation
- What an Ontario regulation is
- How to read a currency date on e-Laws text
- How to tell an Act from a regulation
Government text current to 2026-11-02.
Confirm a critical date on the official source after you read this page.
Public legal information, not legal advice. For advice, contact a lawyer or licensed paralegal who works in this area.
O. Reg. 5/05: TOBACCO TAX RATES, Under: Tobacco Tax Act, R.S.O. 1990, c. T.10
Tobacco Tax Act
Tobacco Tax Rates
Consolidation Period: From March 29, 2018 to the e-Laws currency date.
Last amendment: 118/18.
Legislative History: 12/06, 125/14, 40/16, 125/17, 118/18.
This is the English version of a bilingual regulation.
Tax rates
1. (1) Commencing on the day set out in Column 1 of Table 1, tax under the Act in respect of cigarettes and tobacco products other than cigarettes and cigars shall be payable at the following rates:
1. For each cigarette, the tax rate shall be the amount of tax per cigarette set out in Column 2 of Table 1 opposite the day.
2. For each gram or part gram of tobacco product other than cigarettes and cigars, the tax rate shall be the amount of tax for each gram or part gram of tobacco product set out in Column 3 of Table 1 opposite the day. O. Reg. 5/05, s. 1 (1); O. Reg. 125/14, s. 1.
(2) A tax rate prescribed under this section continues to apply until a different tax rate commences to apply in accordance with this Regulation. O. Reg. 5/05, s. 1 (2).
Table 1
|
Item |
Column 1 Day |
Column 2 Tax per cigarette (dollars) |
Column 3 Tax per gram or part gram of tobacco product (dollars) |
|
1. |
January 19, 2005 |
0.11725 |
0.11725 |
|
2. |
February 1, 2006 |
0.12350 |
0.12350 |
|
3. |
May 2, 2014 |
0.13975 |
0.13975 |
|
4. |
February 26, 2016 |
0.15475 |
0.15475 |
|
5. |
April 28, 2017 |
0.16475 |
0.16475 |
|
6. |
March 29, 2018 |
0.18475 |
0.18475 |
O. Reg. 125/17, s. 1; O. Reg. 118/18, s. 1.