Excise duty

Excise duties are imposed under the Excise Act, 2001 (Department of Justice) on spirits, wine, and tobacco products made in Canada. This Act provides a modern framework for the taxing of these products and includes modernized administrative provisions for payment, assessment and appeals, and updated enforcement provisions.

Excise duties on beer continue to be imposed under the Excise Act (Department of Justice).

Publications

• Excise Act, 2001 - Technical Information (spirits, wine, and tobacco products)
• Excise Act - Technical Information (beer products)
• 1.4 - Excise and GST Rulings and Interpretation Services
• Excise and GST/HST News

Contact us

• 1.1.2 - Regional Excise Duty Offices

Related links

• Canada Business (Government of Canada)
• Awareness campaign on illegal tobacco products (Revenu Québec)
• Illicit tobacco (Royal Canadian Mounted Police)

Date modified:

2010-11-25