EDN58 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2019

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 tobacco products are adjusted annually every April 1 based on changes to the Consumer Price Index. This annual adjustment does not apply to the excise duty rate on raw leaf tobacco or to the special duty rates on stamped tobacco products.

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

Adjusted rates of excise duty on stamped tobacco products effective April 1, 2019
(as set out in Schedule 1 to the Act)
Product Rate
Cigarettes $0.60946 per 5 cigarettes or fraction of 5 cigarettes contained in any package
Tobacco sticks $0.12189 per stick
Manufactured tobacco other than cigarettes and tobacco sticks $7.61824 per 50 grams or fraction of 50 grams contained in any package
Cigars $26.52940 per 1,000 cigars

Adjusted rate of additional duty on cigars effective April 1, 2019 (as set out in Schedule 2 to the Act)

The additional duty on cigars is the greater of

  • $0.09536 per cigar, and
  • 88%, computed on
    • the sale price, in the case of cigars manufactured in Canada, or
    • the duty‑paid value, in the case of imported cigars.
Adjusted rates of special duty on imported manufactured tobacco delivered to a duty free shop effective April 1, 2019
(as set out in section 1 of Schedule 3 to the Act)
Product Rate
Cigarettes $0.12189 per cigarette
Tobacco sticks $0.12189 per stick
Manufactured tobacco other than cigarettes and tobacco sticks $7.61824 per 50 grams or fraction of 50 grams contained in any package
Adjusted rates of special duty on traveller’s tobacco effective April 1, 2019
(as set out in section 2 of Schedule 3 to the Act)
Product Rate
Cigarettes $0.12189 per cigarette
Tobacco sticks $0.12189 per stick
Manufactured tobacco other than cigarettes and tobacco sticks $7.61824 per 50 grams or fraction of 50 grams contained in any package
Adjusted rates of special duty on unstamped tobacco products effective April 1, 2019
(as set out in section 3 of Schedule 3 to the Act)
Product Rate
Cigarettes $0.12189 per cigarette
Tobacco sticks $0.12189 per stick
Tobacco products other than cigarettes and tobacco sticks $152.36480 per kilogramFootnote 1

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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