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I
k.

Increases have been made in the excise taxes on alcoholic

liquors, tobacco, tea, coffee, and soft drinks.
The changes may be summarized as follows:

Unit Taxed
Domestic liquors
Imported liquors
Halt
Wine a

Champagne and
sparkling vri.nes
Cigarettes
Llanuf actured tobacco
Coffee
Tea

Carbonic acid gas

gallon
gallon
pound
gallon
gallon
thousand
pound
pound
pound
pound

Former
Rate

Increased
Rate

1 li.00
5.00

0 7.00

.06

.10

.075

.15

.75

1.50
5.00

li.CO

8.00

.20

.25

none

.10

.ok

none

.05*
.02

The basis of the existing Canadian sales tax has been broadened
by removing the exemption of domestically consumed gas and electricity,
salted meats, and canned fish.

*Increased rates for varieties of higher value.