EDBN27 Adjusted Rates of Excise Duty on Beer Effective April 1, 2020
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EDBN27 Adjusted Rates of Excise Duty on Beer Effective April 1, 2020
February 2020
The information included in this publication is for reference purposes only and does not replace the Excise Act or its regulations. Should there be any discrepancy between the information in this publication and that contained in the Act or its regulations, the legislative provisions apply. If the information in this publication does not completely address your particular situation, you may wish to refer to the Act or its regulations, or contact any Canada Revenue Agency (CRA) regional excise office for additional information. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
In this publication, all legislative references to the “Act” are to the Excise Act.
Under the Act, the rates of excise duty on beerFootnote 1 are adjusted annually every April 1 based on changes to the Consumer Price Index (CPI).
The adjusted rates of excise duty that becomes payable on beer on or after April 1, 2020 are provided in the tables below.
| Beer containing |
Rate |
|---|---|
| Not more than 1.2% of absolute ethyl alcohol by volume |
$2.794 per hectolitre |
| More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume |
$16.83 per hectolitre |
| More than 2.5% of absolute ethyl alcohol by volume |
$33.66 per hectolitre |
| Beer containing | 0 to 2,000 hL | 2,001 to 5,000 hL | 5,001 to 15,000 hL | 15,001 to 50,000 hL | 50,001 to 75,000 hL |
|---|---|---|---|---|---|
| Not more than 1.2% of absolute ethyl alcohol (rate per hectolitre) | $0.2794 | $0.5588 | $1.1176 | $1.9558 | $2.3749 |
| More than 1.2%, but not exceeding, 2.5% of absolute ethyl alcohol (rate per hectolitre) | $1.683 | $3.366 | $6.732 | $11.781 | $14.306 |
| More than 2.5% of absolute ethyl alcohol (rate per hectolitre) | $3.366 | $6.732 | $13.464 | $23.562 | $28.611 |
For a listing of all current and historical excise duty rates, go to Excise Duty Rates.
Further information
For all technical publications related to the Excise Act and its regulations, go to Excise duties technical information under the Excise Act.
To make a general or technical enquiry on excise duties or request a ruling or interpretation related to excise duties, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
- Footnote 1
-
The term beer means beer or malt liquor.
- Footnote 2
-
The regular rates of excise duty apply to the following:
- all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year;
- all beer that contains not more than 0.5% absolute ethyl alcohol by volume (in other words, de‑alcoholized beer); and
- beer packaged in Canada that is
- imported beer, and
- produced from imported wort.
- imported beer, and
- all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year;
- Footnote 3
-
The reduced rates of excise duty apply to the first 75,000 hectolitres of beer brewed in Canada (production volume limit) each calendar year by a licensed brewer and any person related to or associated with that brewer.
- Date modified:
- 2020-02-13