Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
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Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
Excise Duty Notice EDN85
July 2023
This version replaces the one dated March 2023. This notice has been updated to revise the adjusted rates of excise duty as a result of changes to the Excise Act, 2001.
This notice provides information about the adjusted rates of excise duty that became payable on spirits and wine effective April 1, 2023.
Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act, 2001. The information in this publication does not replace the law found in the Act and its regulations.
If this information does not completely address your particular situation, you may refer to the Act or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact Information – Excise and Specialty Tax Directorate.
General
Under the Excise Act, 2001, the rates of excise duty on spirits and wine are adjusted annually every April 1 based on changes to the Consumer Price Index. However, as a result of an amendment to the Excise Act, 2001 that was included in Bill C-47, Budget Implementation Act, 2023, No. 1, which received royal assent on June 22, 2023, this adjustment was temporarily capped at 2% for one year only, as of April 1, 2023.
The adjusted rates of excise duty that became payable on spirits and wine effective April 1, 2023, are listed in the tables below.
Spirits and wine that contain not more than 0.5% absolute ethyl alcohol by volume (that is, non-alcoholic spirits and wine) are not subject to excise duty.
Spirits
The following rates of excise duty on spirits were determined in accordance with Schedule 4 to the Act.
| Product | Rate effective April 1, 2023 |
|---|---|
| Spirits containing not more than 7% absolute ethyl alcohol by volume | $0.337 per litre of spirits |
| Spirits containing more than 7% absolute ethyl alcohol by volume | $13.303 per litre of absolute ethyl alcohol |
Wine
The following rates of excise duty on wine were determined in accordance with Schedule 6 to the Act.
| Product | Rate effective April 1, 2023 |
|---|---|
| Wine containing not more than 1.2% absolute ethyl alcohol by volume | $0.022 per litre of wine |
| Wine containing more than 1.2% but not more than 7% absolute ethyl alcohol by volume | $0.337 per litre of wine |
| Wine containing more than 7% absolute ethyl alcohol by volume | $0.702 per litre of wine |
For a listing of current and historical rates of excise duty on spirits and wine, 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 to request a ruling or interpretation related to excise duties, go to Contact Information – Excise and Specialty Tax Directorate.
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- Date modified:
- 2023-07-06