This page provides the rates of all excise duties imposed under the Excise Act on beer and under the Excise Act, 2001 on cannabis products, spirits, tobacco products, vaping products, and wine. It also provides the rates of excise duty in effect during the previous four years, where applicable.

In addition, this page lists the price payable to purchase excise stamps for cannabis, tobacco, and vaping products from the Canada Revenue Agency (CRA) authorized stamp provider.

On this page

• Beer
  • Regular rates of excise duty on beer packaged in Canada
  • Reduced rates of excise duty on beer brewed by domestic brewers
• Cannabis products
  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Newfoundland and Labrador
  • Northwest Territories
  • Nova Scotia
  • Nunavut
  • Ontario
  • Prince Edward Island
  • Quebec
  • Saskatchewan
  • Yukon
• Spirits
  • Excise duty on spirits
  • Special duty on spirits
• Tobacco products
  • Cigarette inventory tax
  • Excise duty on stamped tobacco products (except raw leaf tobacco)
  • Excise duty on raw leaf tobacco
  • Additional duty on cigars
  • Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
  • Special duty on traveller's tobacco
  • Special duty on unstamped tobacco products manufactured in Canada and exported
  • Special duty on stamped tobacco products manufactured in Canada and exported
• Vaping products
• Wine
  • Excise duty on wine
• Price for excise stamps

Beer

Beer includes malt liquor.

Regular rates of excise duty on beer packaged in Canada

The regular rates of excise duty are determined in accordance with Part II of the Schedule to the Excise Act. They apply to the following:

• beer packaged in Canada in excess of 75,000 hectolitres in a calendar year
• beer packaged in Canada that is either:
  • imported beer
  • produced from imported wort

All rates apply per hectolitre of beer.

Reduced rates of excise duty on beer brewed by domestic brewers

The reduced rates of excise duty are determined in accordance with Part II.1 of the Schedule to the Excise Act. They 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.

All rates apply per hectolitre of beer.

Cannabis products

For information on how to calculate the cannabis duty, the additional cannabis duty and the adjustment to the additional cannabis duty payable on cannabis products produced in Canada, refer to Notice EDN55, Calculation of cannabis duty and additional cannabis duty on cannabis products, and Notice EDN60, Calculation of cannabis duty and additional cannabis duty on cannabis oil, edible cannabis, cannabis extracts and cannabis topicals. The adjustment to the additional cannabis duty must be calculated for Alberta, Nunavut, Ontario, and Saskatchewan.

Alberta

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of additional cannabis duty on cannabis products for Alberta are set out in Schedule 8 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

British Columbia

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for British Columbia are set out, respectively, in sections 1 and 2 of Schedule 5 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Manitoba

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

For Manitoba, there is no additional cannabis duty payable.

New Brunswick

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for New Brunswick are set out, respectively, in sections 1 and 2 of Schedule 4 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Newfoundland and Labrador

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Newfoundland and Labrador are set out, respectively, in sections 1 and 2 of Schedule 9 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Northwest Territories

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for the Northwest Territories are set out, respectively, in sections 1 and 2 of Schedule 11 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Nova Scotia

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Nova Scotia are set out, respectively, in sections 1 and 2 of Schedule 3 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Nunavut

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of additional cannabis duty on cannabis products for Nunavut are set out in Schedule 12 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Ontario

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of additional cannabis duty on cannabis products for Ontario are set out in Schedule 1 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Prince Edward Island

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Prince Edward Island are set out, respectively, in sections 1 and 2 of Schedule 6 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Quebec

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Quebec are set out, respectively, in sections 1 and 2 of Schedule 2 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Saskatchewan

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of additional cannabis duty on cannabis products for Saskatchewan are set out in Schedule 8 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Yukon

The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.

Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Yukon are set out, respectively, in sections 1 and 2 of Schedule 10 to the Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Spirits

Excise duty on spirits

The rates of excise duty on spirits are determined in accordance with Schedule 4 to the Excise Act, 2001 and apply:

• per litre of spirits for spirits containing not more than 7% absolute ethyl alcohol by volume
• per litre of absolute ethyl alcohol for spirits containing more than 7% absolute ethyl alcohol by volume

Special duty on spirits

The rate of special duty on spirits delivered to or imported by a licensed user is $0.12 per litre of absolute ethyl alcohol. This rate is set out in Schedule 5 to the Excise Act, 2001 and has been in effect since July 1, 2003.

Tobacco products

Cigarette inventory tax

An annual cigarette inventory tax applies to cigarettes held in inventory at 12:01 am on April 1. If you own cigarettes that will be for sale in the ordinary course of your business, you must determine your inventory of cigarettes at the beginning of the day on April 1 in order to calculate the amount of cigarette inventory tax payable.

For more information on the cigarette inventory tax payable on cigarettes held in inventory at 12:01 am on April 1, 2025, refer to Notice EDN102, Cigarette inventory tax on April 1, 2025.

Excise duty on stamped tobacco products (except raw leaf tobacco)

The rates of excise duty on stamped tobacco products (except raw leaf tobacco) are determined in accordance with sections 1 to 4 of Schedule 1 to the Excise Act, 2001 and apply:

• per 5 cigarettes or fraction of 5 cigarettes contained in any package for cigarettes
• per tobacco stick for tobacco sticks
• per 50 grams or fraction of 50 grams contained in a package for manufactured tobacco other than cigarettes and tobacco sticks
• per 1,000 cigars for cigars

Excise duty on raw leaf tobacco

The rate of excise duty on raw leaf tobacco is $1.572 per kilogram. This rate is set out in section 5 of Schedule 1 to the Excise Act, 2001 and has been in effect since July 1, 2003.

Additional duty on cigars

The rates of additional duty on cigars are determined in accordance with Schedule 2 to the Excise Act, 2001.

Special duty on unstamped imported manufactured tobacco delivered to a duty free shop

The rates of special duty on unstamped imported manufactured tobacco delivered to a duty free shop are determined in accordance with section 1 of Schedule 3 to the Excise Act, 2001 and apply:

• per cigarette for cigarettes
• per tobacco stick for tobacco sticks
• per 50 grams or fraction of 50 grams contained in a package for manufactured tobacco other than cigarettes and tobacco sticks

Special duty on traveller's tobacco

The rates of special duty on traveller's tobacco are determined in accordance with section 2 of Schedule 3 to the Excise Act, 2001 and apply:

• per cigarette for cigarettes
• per tobacco stick for tobacco sticks
• per 50 grams or fraction of 50 grams contained in a package for manufactured tobacco other than cigarettes and tobacco sticks

Special duty on unstamped tobacco products manufactured in Canada and exported

The rates of special duty on unstamped tobacco products manufactured in Canada and exported are determined in accordance with section 3 of Schedule 3 to the Excise Act, 2001 and apply:

• per cigarette for cigarettes
• per tobacco stick for tobacco sticks
• per kilogram for tobacco products other than cigarettes and tobacco sticks

Special duty on stamped tobacco products manufactured in Canada and exported

The rates of special duty on stamped tobacco products manufactured in Canada and exported are set out in section 4 of Schedule 3 to the Excise Act, 2001.

Vaping products

Schedule 8 to the Excise Act, 2001 sets out the rates of vaping duty and additional vaping duty on vaping products. As a result of amendments to the Act that were included in Bill C-69, Budget Implementation Act, 2024, No. 1, which received royal assent on June 20, 2024, the rates of vaping duty and additional vaping duty on vaping products increased effective July 1, 2024.

The rates of vaping duty on vaping liquids are :

• $1.12 per 2 millilitres (mL) or fraction thereof for the first 10 mL of vaping substance in the vaping device or immediate container
• $1.12 per 10 mL or fraction thereof for amounts over the first 10 mL

The rates of vaping duty on vaping solids are :

• $1.12 per 2 grams (g) or fraction thereof for the first 10 g of vaping substance in the vaping device or immediate container
• $1.12 per 10 g or fraction thereof for amounts over the first 10 g

The rates of additional vaping duty in respect of vaping liquids and specified vaping provinces are :

• $1.12 per 2 mL or fraction thereof for the first 10 mL of vaping substance in the vaping device or immediate container
• $1.12 per 10 mL or fraction thereof for amounts over the first 10 mL

The rates of additional vaping duty in respect of vaping solids and specified vaping provinces are:

• $1.12 per 2 g or fraction thereof for the first 10 g of vaping substance in the vaping device or immediate container
• $1.12 per 10 g or fraction thereof for amounts over the first 10 g

For more information about the additional vaping duty imposed in respect of specified vaping provinces under the coordinated vaping duty system, refer to Notice EDN95, Coordinated vaping duty system, and Notice EDN99, Additional specified vaping provinces effective November 6, 2024.

Prior to July 1, 2024, the rates of vaping duty were:

• $1 per 2 mL or g or fraction thereof for the first 10 mL or g of vaping substance in the vaping device or immediate container
• $1 per 10 mL or g or fraction thereof for amounts over the first 10 mL or g

Wine

Excise duty on wine

The rates of excise duty on wine are determined in accordance with Schedule 6 to the Excise Act, 2001 and apply per litre of wine.

Price for excise stamps

Excise stamps are distributed through a secure process administered by the CRA, and the price of the stamp is governed by the public tendering process. This price is charged and collected by the CRA authorized stamp provider.

Under the current contract, the price of an excise stamp for cannabis, tobacco, or vaping products is:

• $0.0068774 for the period from October 1, 2024 to September 30, 2025
• $0.0070149 for the period from October 1, 2025 to September 30, 2026
• $0.0071552 for the period from October 1, 2026 to September 30, 2027
• $0.0072983 for the period from October 1, 2027 to September 30, 2028
• $0.0074443 for the period from October 1, 2028 to September 30, 2029
• $0.0075932 for the period from October 1, 2029 to September 30, 2030