EDN68 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2021
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EDN68 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2021
February 2021
The information included in this publication is for reference purposes only and does not replace the Excise Act, 2001 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, 2001.
Under the Act, the rates of excise duty on tobacco products are adjusted annually every April 1 based on changes to the Consumer Price Index. This annual adjustment does not apply to the excise duty rate on raw leaf tobacco or to the special duty rates on stamped tobacco products.
The adjusted rates of excise duty that become payable on tobacco products on or after April 1, 2021 are provided in the tables below.
| Product | Rate |
|---|---|
| Cigarettes | $0.62725 per 5 cigarettes or fraction of 5 cigarettes contained in any package |
| Tobacco sticks | $0.12545 per stick |
| Manufactured tobacco other than cigarettes and tobacco sticks | $7.84062 per 50 grams or fraction of 50 grams contained in any package |
| Cigars | $27.30379 per 1,000 cigars |
Adjusted rate of additional duty on cigars effective April 1, 2021
(as set out in Schedule 2 to the Act)
The additional duty on cigars is the greater of
- $0.09814 per cigar, and
- 88%, computed on
- the sale price, in the case of cigars manufactured in Canada, or
- the duty‑paid value, in the case of imported cigars.
| Product | Rate |
|---|---|
| Cigarettes | $0.12545 per cigarette |
| Tobacco sticks | $0.12545 per stick |
| Manufactured tobacco other than cigarettes and tobacco sticks | $7.84062 per 50 grams or fraction of 50 grams contained in any package |
| Product | Rate |
|---|---|
| Cigarettes | $0.12545 per cigarette |
| Tobacco sticks | $0.12545 per stick |
| Manufactured tobacco other than cigarettes and tobacco sticks | $7.84062 per 50 grams or fraction of 50 grams contained in any package |
| Product | Rate |
|---|---|
| Cigarettes | $0.12545 per cigarette |
| Tobacco sticks | $0.12545 per stick |
| Tobacco products other than cigarettes and tobacco sticks |
$156.81240 per kilogramFootnote 1 |
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, 2001 and its regulations, go to Excise duties technical information under the Excise Act, 2001.
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
-
Rounded to the nearest one-hundred-thousandth, as per section 3 of Schedule 3 to the Act.
- Date modified:
- 2021-02-12