Excise duty memoranda
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Excise duty memoranda
Chapter 1 - General Information
- EDM1-1-1 The Excise Duty Program
- EDM1-1-5 Instrument Approval
- EDM1-1-6 Formulation Approval Process
- EDM1-5-1 Rates of Excise Duty
Chapter 2 - Information Relating to Licences and Registrations
- EDM2-1-1 Licence Types
- EDM2-2-1 Obtaining and Renewing a Licence
- EDM2-2-2 Security Requirements for Certain Licensees and for Prescribed Persons Importing Tobacco Products
- EDM2-2-3 Government of Canada Bonds and Surety Bonds
- EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies
- EDM2-3-1 Registration Types
- EDM2-4-1 Obtaining a Registration
Chapter 3 - Information Relating to Spirits
- EDM3-1-1 Producers and Packagers of Spirits
- EDM3-1-2 Licensed Users
- EDM3-1-3 Registered Users
- EDM3-1-4 Alcohol Registrants
- EDM3-2-3 Labelling of Containers of Spirits
- EDM3-4-1 Losses of Spirits
- EDM3-8-1 Special Containers of Spirits
Chapter 4 - Information Relating to Wine
- EDM4-1-1 Producers and Packagers of Wine
- EDM4-1-2 Small Producers of Wine
- EDM4-1-3 Ferment-On-Premises Registrants
- EDM4-2-3 Labelling of Containers of Wine
- EDM4-4-1 Losses of Wine
- EDM4-8-1 Special Containers of Wine
Chapter 5 - Information Relating to Denatured and Specially Denatured Alcohol
Chapter 7 - Information Relating to Raw Leaf Tobacco and Tobacco Products
- EDM7-1-1 Manufacturers of Tobacco Products
- EDM7-1-2 Tobacco Dealers
- EDM7-1-4 Duty Free Shop Operators
Chapter 8 - Information Relating to Warehousing
Chapter 9 - Information Relating to Books and Records
Chapter 10 - Information Relating to Returns and Payments
- EDM10-1-1 Returns and Payments
- EDM10-1-2 Completing an Excise Duty Return - Duty Free Shop
- EDM10-1-3 Completing an Excise Duty Return - Excise Warehouse Licensee
- EDM10-1-4 Completing an Excise Duty Return - Licensed User
- EDM10-1-5 Completing an Excise Duty Return - Special Excise Warehouse Licensee
- EDM10-1-6 Completing an Excise Duty Return - Wine Licensee
- EDM10-1-7 Completing an Excise Duty Return - Spirits Licensee
- EDM10-1-8 Completing an Excise Duty Return - Tobacco Licensee
- EDM10-1-9 Completing an Excise Duty Return - Tobacco Dealer
- EDM10-3-1 Refunds
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- Date modified:
- 2019-01-15