Excise Duties

Act: Excise Act and Excise Act, 2001
Regulation: Not applicable.

To Whom Does This Apply?

Excise duties are charged on spirits, beer, and tobacco products. When these goods are manufactured in Canada, duty is charged on goods at the point of manufacture rather than sale. When they are imported into Canada, duty is payable by the importer at the time the goods are imported.

Summary

The rates of duty on spirits, wine and tobacco products are set out in the Excise Act, 2001 and duty rates on beer are contained in the Excise Act. All manufacturers of these goods must be licensed. Most licensees must provide security of at least $5,000.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Manitoba Contact(s):
See National Contact.

 

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National Contact(s):
National
Excise and GST/HST Rulings Directorate
Excise Duties and Taxes Division
Excise Duty Operations - Alcohol
Canada Revenue Agency
Ottawa, Ontario  K1A 0L5
Fax: 613-954-2226
Toll-free (publications): 1-800-959-2221(Forms and Publications)
Web site: http://www.cra-arc.gc.ca/tx/tchncl/xcs-eng.html