23 October 2007

Excise Duty Memoranda: Special Containers of Wine, Spirits

EDM4-8-1, Special Containers of Wine
The Excise Act, 2001 provides for the use of special containers of wine and indicates how and by whom they may be used. This memorandum provides an overview of these provisions. It also provides information on where to report quantities relating to special containers of wine on an excise duty return. Memo EDM4-8-1 is available on the CRA website at: http://www.cra-arc.gc.ca/E/pub/em/edm4-8-1/edm4-8-1-e.pdf.

EDM3-8-1, Special Containers of Spirits
The Excise Act, 2001 provides for the use of special containers of spirits and indicates how and by whom they may be used. This memorandum provides an overview of these provisions. It also provides information on where to report quantities relating to special containers of spirits on an excise duty return. Memo EDM3-8-1 is available on the CRA website at: http://www.cra-arc.gc.ca/E/pub/em/edm3-8-1/edm3-8-1-e.pdf.