EDN100 Adjusted rates of excise duty on spirits and wine effective April 1, 2025
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EDN100 Adjusted rates of excise duty on spirits and wine effective April 1, 2025
Excise Duty Notice
February 2025
This notice provides information about the adjusted rates of excise duty that will become payable on spirits and wine on or after April 1, 2025.
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.
Table of Contents
General information
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 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, this adjustment was capped at 2% for two additional years.
The adjusted rates of excise duty that will become payable on spirits and wine on or after April 1, 2025, 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, 2025 |
|---|---|
| Spirits containing not more than 7% absolute ethyl alcohol by volume | $0.351 per litre of spirits |
| Spirits containing more than 7% absolute ethyl alcohol by volume |
$13.840 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, 2025 |
|---|---|
| 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 | $0.351 per litre of wine |
| Wine containing more than 7% absolute ethyl alcohol by volume | $0.730 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 excise duties, go to Excise duties technical information.
For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate.
For information on how to request a ruling or interpretation related to excise duties, go to Requesting an excise and specialty tax ruling or interpretation.
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- Date modified:
- 2025-02-12