Excise Duty Statistical Tables – Fiscal Years 2018-2019 and 2019-2020

This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all excise duty remitters for the following products: spirits, wine, beer and cannabis products for fiscal years 2018-2019 and 2019-2020. 

Explanatory notes

Confidentiality procedures

To ensure the protection of information, data have been suppressed where warranted. Dollar amounts have been rounded to the nearest thousand in all tables. Totals may not add up due to rounding or suppression.

Data source

Excise duty data were taken from the following forms filed by excise duty remitters on spirits, wine, beer and cannabis products for fiscal years 2018-2019 and 2019-2020:

Description of excise duty tables

The tables contain the amount of excise duty assessed minus any approved refunds for excise duty remitters on spirits, wine, beer and cannabis products. In some cases, the sum of the figures in the table may not match the total shown due to rounding or suppression for confidentiality purposes.

Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020

This table presents the amount of excise duty assessed on spirits minus any approved refunds.

Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020

This table presents the amount of excise duty assessed on wine minus any approved refunds.

Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020

This table presents the amount of excise duty assessed on beer minus any approved refunds.

Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020

This table presents the amount of excise duty assessed on cannabis products minus any approved refunds.

Description of excise duty items

Fiscal year: This refers to the fiscal year for which the excise duty remittance was made. For the purpose of this publication, the fiscal period is from April 1 to March 31 for the given reference years.

Product: This refers to the items on which the excise duty was assessed.

Major classification variables

The following variables are used in one or more of the tables in this publication:

Spirits

In Table 1, spirits refer to the following items and their current respective excise duty rates.

Wine

In Table 2, wine refers to the following items and their current respective excise duty rates.

Beer

In Table 3, beer refers to the following items and their current respective excise duty rates.

Cannabis

In Table 4, cannabis refers to the following items and their current respective excise duty rates.

Tables in PDF format

Please refer to the explanatory notes about these tables.

Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020

Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020

Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020

Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020

Tables in CSV format

Please refer to the explanatory notes about these tables.

Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020

Notes:

  1. All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
  2. Data are as of November 1, 2021 and are subject to change.
  3. All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
  4. The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
  5. The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
  6. A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.

Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020

Notes:

  1. All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
  2. Data are as of November 1, 2021 and are subject to change.
  3. All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
  4. The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
  5. The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
  6. A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.

Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020

Notes:

  1. All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
  2. Data are as of November 1, 2021 and are subject to change.
  3. All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
  4. The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
  5. The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
  6. A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.

Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020

Notes:

  1. All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
  2. Data are as of November 1, 2021 and are subject to change.
  3. All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
  4. As required by the Cannabis Act, the amended regulations to include edible cannabis and cannabis topicals came into force on October 17, 2019.
  5. The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
  6. A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
  7. As required by the Cannabis Act, the amended regulations to include edible cannabis and cannabis topicals came into force on October 17, 2019.
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