Bill 23 - An Act to Amend the Tobacco Tax Act

BILL 23

An Act to Amend the Tobacco Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 2 of the Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is amended

(a) in subsection (4.3) by adding after paragraph (a) the following:

(a.1) the applicant has been convicted of a violation of a provision of the Gaming Control Act or the regulations under that Act,

(a.2) the applicant has been convicted of a violation of a provision of the Liquor Control Act or the regulations under that Act,

(b) by repealing subsection (6) and substituting the following:

2( 6) The Minister may suspend a licence for a period of time established in accordance with the regulations or may revoke a licence if the Minister has reasonable and probable grounds to believe that

(a) the licensee has failed to comply with a provision of this Act or the regulations or has been convicted of a violation of a provision relating to tobacco in any other Act of the Legislature, any Act of any other province or territory of Canada, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts,

(b) the licensee has been convicted of a violation of a provision of the Gaming Control Act or the regulations under that Act, or

(c) the licensee has been convicted of a violation of a provision of the Liquor Control Act or the regulations under that Act.

2 Section 3 of the Act is repealed and the following is substituted:

Duty of consumer to pay tax

3 Every consumer of tobacco purchased at a retail sale in the Province, for the purpose of raising a revenue, shall pay to Her Majesty the Queen in right of the Province at the time of making the purchase a tax in respect of the consumption of the tobacco at the rate of

(a) from March 27, 2013, to February 2, 2016, both dates inclusive, 19 cents on each cigarette purchased,

(b) from February 3, 2016, to January 31, 2017, both dates inclusive, 22.26 cents on each cigarette purchased,

(d) on and after March 27, 2013, 75% of the normal retail price of each cigar purchased,

(e) from March 27, 2013, to February 2, 2016, both dates inclusive, 19 cents on each tobacco stick purchased,

(f) from February 3, 2016, to January 31, 2017, both dates inclusive, 22.26 cents on each tobacco stick purchased,

(g) on and after February 1, 2017, 25.52 cents on each tobacco stick purchased,

(h) from March 27, 2013, to February 2, 2016, both dates inclusive, 19 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks,

(i) from February 3, 2016, to January 31, 2017, both dates inclusive, 22.26 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks, and

(j) on and after February 1, 2017, 25.52 cents on each gram or any portion of a gram of any tobacco purchased other than cigarettes, cigars or tobacco sticks.

3 Section 18 of the Act is amended

(a) by repealing subsection (1.1) and substituting the following:

18( 1.1) Despite subsection 56(6) of the Provincial Offences Procedure Act, the minimum fine that may be imposed by a judge under that Act in respect of a violation of subsection 2.2(1), (1.4), (1.5) or (1.6) is $2,000.

(b) by adding after subsection (1.1) the following:

18( 1.2) Despite subsection 56(6) of the Provincial Offences Procedure Act and subsection (1.1), the minimum fine that may be imposed by a judge under that Act in respect of a second or subsequent violation of subsection 2.2(1), (1.4), (1.5) or (1.6) within five years after the date of the last conviction for the same violation of that subsection is $5,000.

18( 2) A judge who imposes a fine under Part 2 of the Provincial Offences Procedure Act and, if applicable, under subsection (1.1) or (1.2), on a person who is convicted of a violation of subsection 2.2(1), (1.2), (1.3) or (1.4) shall impose an additional fine on the person equal in amount to five times the tax that would be payable on the tobacco in respect of which the offence was committed.

4 Subsection 18.1(3) of the Act is amended by striking out “subsection 18(1.1)” and substituting “subsections 18(1.1) and (1.2)”.

5 Section 2 of this Act shall be deemed to have come into force on February 3, 2016.