EDM1-5-1, Rates of Excise Duty

September 23, 2014

This memorandum provides the current and historical rates of excise duty imposed on spirits, wine and tobacco products under the Excise Act, 2001, as well as effective dates. It also provides the rates of special duty on certain spirits and the rates of additional duty and special duty on certain tobacco products. This memorandum does not include the rates of excise duties on beer, which continue to be imposed under the Excise Act.

This CRA memorandum is available on the CRA website.

Topic(s)

Other Government Departments (OGDs) Requirements

Information source

Canada Revenue Agency (CRA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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