This page provides the rates of all excise duty imposed on spirits, wine and tobacco products (under the Excise Act, 2001) and on beer (under the Excise Act). It also provides the historical excise duty rates in effect for the four previous years.

Table of contents

• Spirits
  • Rates of excise duty on spirits
  • Rate of special duty on spirits
• Wine
  • Rates of excise duty on wine
• Beer
  • Regular rates of excise duty on beer packaged in Canada
  • Reduced rates of excise duty on beer brewed by domestic brewers
• Tobacco products
  • Rates of excise duty on tobacco products (except raw leaf tobacco)
  • Rates of excise duty on raw leaf tobacco
  • Rate of additional duty on cigars
  • Rates of special duty on unstamped imported manufactured tobacco delivered to a duty free shop
  • Rates of special duty on traveller’s tobacco
  • Rates of special duty on unstamped tobacco products manufactured in Canada and exported
  • Rates of special duty on stamped tobacco products manufactured in Canada and exported

Spirits

The following rates are set out in Schedule 4 to the Excise Act, 2001.

The following rate is set out in Schedule 5 to the Excise Act, 2001.

Wine

The following rates are set out in Schedule 6 to the Excise Act, 2001.

Beer

Regular rates of excise duty on beer^{Footnote 2} packaged in Canada

The regular rates of excise duty, as set out in Part II of the Schedule to the Excise Act, apply to the following:

• all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year, and
• beer packaged in Canada (even if the 75,000 hectolitres annual limit is not reached) that
  • is imported beer,
  • is produced from imported wort and
  • contains not more than 0.5% absolute ethyl alcohol by volume (i.e., de‑alcoholized beer).

Reduced rates of excise duty on beer brewed by domestic brewers

The reduced rates of excise duty, as set out in Part II.1 of the Schedule to the Excise Act, 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.

Tobacco products

The following rates are set out in sections 1 to 4 of Schedule 1 to the Excise Act, 2001.

The following rate is set out in section 5 of Schedule 1 to the Excise Act, 2001.

The following rates are set out in Schedule 2 to the Excise Act, 2001.

The following rates are set out in section 1 of Schedule 3 to the Excise Act, 2001.

The following rates are set out in section 2 of Schedule 3 to the Excise Act, 2001.

The following rates are set out in section 3 of Schedule 3 to the Excise Act, 2001.

The following rates are set out in section 4 of Schedule 3 to the Excise Act, 2001.