EDBN24 Excise Duty Rates on Beer Effective April 1, 2018
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EDBN24 Excise Duty Rates on Beer Effective April 1, 2018
The information in this notice is for reference purposes only and does not replace the Excise Act or its regulations. Should there be any discrepancy between the information in this notice and that contained in the Act or its regulations, the legislative provisions apply. If the information in this publication does not completely address your particular situation, you may wish to refer to the Act or appropriate regulation, or contact any CRA regional excise duty office for additional information. These offices are listed in Excise Duty Memorandum EDM1-1-2, Regional Excise Duty Offices.
Under the Excise Act, the rates of excise duty on beer and malt liquor are adjusted annually every April 1 based on changes to the Consumer Price Index.
The adjusted rates of excise duty imposed on beerFootnote 1 are set out in the tables below. These rates apply to the excise duty that becomes payable on beer on or after April 1, 2018.
| Beer containing | Rate |
|---|---|
| Not more than 1.2% of absolute ethyl alcohol by volume | $2.683/hL |
| More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume | $16.16/hL |
| More than 2.5% of absolute ethyl alcohol by volume | $32.32/hL |
| Set out in Part II of the Schedule to the Excise Act | |
| Beer containing | 0 to 2,000 hL | 2,001 to 5,000 hL | 5,001 to 15,000 hL | 15,001 to 50,000 hL | 50,001 to 75,000 hL |
|---|---|---|---|---|---|
| Not more than 1.2% of absolute ethyl alcohol | $0.2683/hL | $0.5366/hL | $1.0732/hL | $1.8781/hL | $2.2806/hL |
| More than 1.2%, but not exceeding, 2.5% of absolute ethyl alcohol | $1.616/hL | $3.232/hL | $6.464/hL | $11.312/hL | $13.736/hL |
| More than 2.5% of absolute ethyl alcohol | $3.232/hL | $6.464/hL | $12.928/hL | $22.624/hL | $27.472/hL |
| Set out in Part II.1 of the Schedule to the Excise Act | |||||
For a listing of all current and historical excise duty rates, go to Excise Duty Rates.
If you have any questions or need more information, please contact your regional excise duty office.
Further information
For all technical publications related to the Excise Act and its regulations, go to Excise Act – Technical Information.
To request a ruling or interpretation or make a technical enquiry on excise duty, contact one of the regional excise duty offices listed in Excise Duty Memorandum EDM1-1-2, Regional Excise Duty Offices.
- Footnote 1
-
The term "beer" means "beer or malt liquor".
- Footnote 2
-
The regular rates of excise duty apply to the following:
- all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year, and
- beer packaged in Canada (even if the 75,000 hectolitres annual limit is not reached) that
- is imported beer,
- is produced from imported wort and
- contains not more than 0.5% absolute ethyl alcohol by volume (i.e., de-alcoholized beer).
- Footnote 3
-
The reduced rates of excise duty 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.
- Date modified:
- 2018-02-15