Excise Act, 2001
Marginal note:Exemption for small retail inventory
58.3 Tax under this Part in respect of the inventory of all taxed tobacco of a person that is held at the beginning of January 1, 2008 at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer units.
- 2006, c. 4, s. 34
- 2007, c. 35, s. 199
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