EDN57 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2019

From: Canada Revenue Agency

February 2019


The information included in this publication 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 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, 2001.


Under the Act, the rates of excise duty on spirits and wine are adjusted annually every April 1 based on changes to the Consumer Price Index. This annual adjustment does not apply to the rate of special duty on spirits, which remains unchanged at $0.12 per litre of absolute ethyl alcohol.

The adjusted rates of excise duty that becomes payable on spirits and wine on or after April 1, 2019 are set out in the tables below.

Adjusted rates of excise duty on spirits effective April 1, 2019
Spirits containing Rate
Not more than 7% of absolute ethyl alcohol by volume $0.313 per litre of spirits
More than 7% of absolute ethyl alcohol by volume $12.375 per litre of absolute ethyl alcohol
Adjusted rates of excise duty on wine effective April 1, 2019
(as set out in Schedule 6 to the Act)
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

$0.313 per litre

More than 7% of absolute ethyl alcohol by volume

$0.653 per litre

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, 2001 and its regulations, go to Excise duties technical information under the Excise Act, 2001.

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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