Current Rates of Excise Taxes

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Current Rates of Excise Taxes

This is a quick reference tool only. The Excise Tax Act should be consulted for technical application.

As of December 4, 1996

I. PETROLEUM PRODUCTS

gasoline 11 cents per litre
aviation gasoline 11 cents per litre
unleaded gasoline 10 cents per litre
unleaded aviation
gasoline 10 cents per litre
diesel fuel 4.0 cents per litre
aviation fuel 4.0 cents per litre

II. WINES OF ALL KINDS

Containing:

not more than 1.2% absolute ethyl alcohol by volume $0.0205 per litre
more than 1.2% but not more than 7% absolute ethyl alcohol by volume $0.2459 per litre
more than 7% absolute ethyl alcohol by volume $0.5122 per litre

III. JEWELLERY, WATCHES, ETC.

Articles commonly or commercially known as jewellery, whether real or imitation, including diamonds and other precious or semi-precious stones for personal use or for adornment of the person and goldsmiths and silversmiths'products except gold-plated or silver-plated ware for the prepartaion or serving of food or drink 10%
Clocks and watches adapted to household or personal use, except railway men's watches, and those specially designed for the use of the blind 10% of the amount by which the sale price or duty paid value exceeds $50
Articles of all kinds made in whole or in part of ivory, jet, amber, coral, mother of pearl, natural shells, tortoise shell, jade, onyx,lapis lazuli or other semi-precious stones 10%

IV. AUTOMOBILES

Automobiles > 2,007kg., which is the Automobile Mass Limit (AML) and stations wagons and vans 2,268 kg., which is the Wagon Mass Limit (WML)

(a) mass > AML or WML but not more than 45 kg. $30
(b) mass > 45 kg + AML or WML but does not exceed this aggregate by 45 kg. $40
(c) mass > 90 kg. + AML or WML but does not exceed this agregate by 45 kg. $50
(d) for each 45 kg. or portion thereof that the mass > 135 kg. + AML or WML (see Schedule I for criteria for determining mass) $60
Air conditioners designed for use in automobiles, station wagons, vans or trucks (see Schedule I for exceptions) $100

V. TOBACCO PRODUCTS

A. CIGARETTES

1. EXPORT TAX $0.20 per 5 (Refer to the Excise Tax Act application)

2. EXCISE TAX

Nova Scotia $0.10138 per 5
New Brunswick $0.10138 per 5
P.E.I. $0.10138 per 5 (Before rebate to wholesaler)
Quebec $0.04138 per 5
Ontario $0.05138 per 5
All Others $0.13388 per 5

B. CIGARS

EXCISE TAX The greater of $0.03947 per cigar and 50 per cent Ad Valorum.

C. TOBACCO STICKS

1. EXPORT TAX 2.667 cents per stick (Refer to the Excise Tax Act for application)

2. EXCISE TAX

Nova Scotia $0.01065/stick
New Brunswick $0.00865/stick
P.E.I. $0.00165/stick
Quebec $0.01065/stick
Ontario $0.01065/stick
All Others $0.01065/stick

D. MANUFACTURED TOBACCO OTHER THAN CIGARETTES AND TOBACCO STICKS

1. EXPORT TAX $26.667 per kilogram (Refer to the Excise Tax Act for application)

2. EXCISE TAX

All Provinces $10.648/kg


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2017-11-07