Current Rates of Excise Taxes
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
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 |
Report a problem or mistake on this page
- Date modified:
- 2017-06-22