EDN46 Excise Duty Rates on Spirits and Wine Effective April 1, 2018

From: Canada Revenue Agency

February 2018 

The information in this notice is for reference purposes only and does not replace the Excise Act, 2001 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, 2001, the rates of excise duty on spirits and wine are adjusted annually every  April 1 based on changes to the Consumer Price Index (CPI). This annual adjustment does not apply to the rate of special duty on spirits.

The adjusted rates of excise duty imposed on spirits and wine are set out in the tables below. These rates apply to the excise duty that becomes payable on spirits and wine on or after April 1, 2018.

Rates of excise duty on spirits effective April 1, 2018
Spirits containing Rate
Not more than 7% of absolute ethyl alcohol by volume $0.306 per litre of spirits
More than 7% of absolute ethyl alcohol by volume $12.109 per litre of absolute ethyl alcohol
As set out in Schedule 4 to the Excise Act, 2001
Rates of excise duty on wine effective April 1, 2018
Wine containing Rate
Not more than 1.2% of absolute ethyl alcohol by volume $0.021 per litre
More than 1.2%, but not more than 7%, of absolute ethyl alcohol by volume $0.306 per litre
More than 7% of absolute ethyl alcohol by volume $0.639 per litre
As set out in Schedule 6 to the Excise Act, 2001

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, 2001 and its regulations, go to Excise Act, 2001 – 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.

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