EDBN25 Adjusted Rates of Excise Duty on Beer Effective April 1, 2019

From: Canada Revenue Agency


The information included in this publication 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 publication 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 its regulations, or contact any Canada Revenue Agency (CRA) regional excise office for additional information. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

In this publication, all legislative references to the “Act” are to the Excise Act.


Under the Act, the rates of excise duty on beerFootnote 1 are adjusted annually every April 1 based on changes to the Consumer Price Index (CPI).

The adjusted rates of excise duty that becomes payable on beer on or after April 1, 2019 are provided in the tables below.

Adjusted regular ratesFootnote 2 of excise duty on beer effective April 1, 2019
Beer containing Rate
Not more than 1.2% of absolute ethyl alcohol by volume $2.742/hL
More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume $16.52/hL
More than 2.5% of absolute ethyl alcohol by volume $33.03/hL
Adjusted reduced ratesFootnote 3 of excise duty on beer brewed by domestic brewers per annual production volume increment in hectolitres (hL), effective April 1, 2019
(as set out in Part II.1 of the Schedule to the 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 $0.2742/hL $0.5484/hL $1.0968/hL $1.9194/hL $2.3307/hL
More than 1.2%, but not exceeding, 2.5% of absolute ethyl alcohol $1.652/hL $3.304/hL $6.608/hL $11.564/hL $14.042/hL
More than 2.5% of absolute ethyl alcohol $3.303/hL $6.606/hL $13.212/hL $23.121/hL $28.076/hL

For a listing of all current and historical excise duty rates, go to Excise Duty Rates.

Further information

For all technical publications related to the Excise Act and its regulations, go to Excise duties technical information under the Excise Act.

To make a general or technical enquiry on excise duties or request a ruling or interpretation related to excise duties, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

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