Excise Duty Rates
This page provides the rates of all excise duties imposed under the Excise Act on beer and under the Excise Act, 2001 on cannabis products, spirits, tobacco products, vaping products and wine. It also provides the rates of excise duty in effect during the previous four years, where applicable.
Tobacco products
- Annual rate adjustments for certain tobacco products
- Cigarette inventory tax
- Excise duty on stamped tobacco products (except raw leaf tobacco)
- Excise duty on raw leaf tobacco
- Additional duty on cigars
- Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
- Special duty on traveller’s tobacco
- Special duty on unstamped tobacco products manufactured in Canada and exported
- Special duty on stamped tobacco products manufactured in Canada and exported
Vaping products
Beer
Notice to the reader
On March 28, 2023, the Minister of Finance tabled Budget 2023, which included a proposed amendment to the Excise Act. Consequently, the annual adjustment to the rates of excise duty on beer, which is usually based on changes to the Consumer Price Index, would instead be based on a lower rate.
As a result, the proposed adjusted rates of excise duty on beer effective April 1, 2023, are:
| Product | Proposed rate effective April 1, 2023 |
|---|---|
| Beer containing not more than 1.2% absolute ethyl alcohol by volume | $2.948 per hectolitre |
| Beer containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume | $17.76 per hectolitre |
| Beer containing more than 2.5% absolute ethyl alcohol by volume | $35.52 per hectolitre |
| Percentage of absolute ethyl alcohol by volume in product | Annual production volume increments | Proposed rate effective April 1, 2023 |
|---|---|---|
| Not more than 1.2% | 0 to 2,000 hectolitres | $0.2948 per hectolitre |
| Not more than 1.2% | 2,001 to 5,000 hectolitres | $0.5896 per hectolitre |
| Not more than 1.2% | 5,001 to 15,000 hectolitres | $1.1792 per hectolitre |
| Not more than 1.2% | 15,001 to 50,000 hectolitres | $2.0636 per hectolitre |
| Not more than 1.2% | 50,001 to 75,000 hectolitres | $2.5058 per hectolitre |
| More than 1.2% but not more than 2.5% | 0 to 2,000 hectolitres | $1.776 per hectolitre |
| More than 1.2% but not more than 2.5% | 2,001 to 5,000 hectolitres | $3.552 per hectolitre |
| More than 1.2% but not more than 2.5% | 5,001 to 15,000 hectolitres | $7.104 per hectolitre |
| More than 1.2% but not more than 2.5% | 15,001 to 50,000 hectolitres | $12.432 per hectolitre |
| More than 1.2% but not more than 2.5% | 50,001 to 75,000 hectolitres | $15.096 per hectolitre |
| More than 2.5% | 0 to 2,000 hectolitres | $3.552 per hectolitre |
| More than 2.5% | 2,001 to 5,000 hectolitres | $7.104 per hectolitre |
| More than 2.5% | 5,001 to 15,000 hectolitres | $14.208 per hectolitre |
| More than 2.5% | 15,001 to 50,000 hectolitres | $24.864 per hectolitre |
| More than 2.5% | 50,001 to 75,000 hectolitres | $30.192 per hectolitre |
Effective April 1, 2023, the Canada Revenue Agency will allow licensees to report and remit excise duty on beer at the lower rates. However, licensees that choose to pay the duty in accordance with the proposed new rates as of this date will be required to pay the difference in applicable duty should the enabling legislation not be enacted by Parliament.
Annual rate adjustments for beer
The rates of excise duty on beer are adjusted annually on April 1 based on changes to the Consumer Price Index.
Beer includes malt liquor.
Beer that contains not more than 0.5% absolute ethyl alcohol by volume (that is, non-alcoholic beer) is not subject to excise duty.
Regular rates of excise duty on beer packaged in Canada
The regular rates of excise duty were determined in accordance with Part II of the Schedule to the Excise Act. They apply to the following:
- beer packaged in Canada in excess of 75,000 hectolitres in a calendar year
- beer packaged in Canada that is either:
- imported beer
- produced from imported wort
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 | Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| Beer containing not more than 1.2% absolute ethyl alcohol by volume | $3.072 | $2.890 | $2.822 | $2.794 | $2.742 |
| Beer containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume | $18.51 | $17.41 | $17.00 | $16.83 | $16.52 |
| Beer containing more than 2.5% absolute ethyl alcohol by volume | $37.01 | $34.82 | $34.00 | $33.66 | $33.03 |
* All rates are per hectolitre of beer |
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Reduced rates of excise duty on beer brewed by domestic brewers
The reduced rates of excise duty were determined in accordance with Part II.1 of the Schedule to the Excise Act. They apply to the first 75,000 hectolitres of beer brewed in Canada (production volume limit) each calendar year by a licensed brewer and any person related to or associated with that brewer.
| Annual production volume increments | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $0.3072 | $0.2890 | $0.2822 | $0.2794 | $0.2742 |
| 2,001 to 5,000 hectolitres | $0.6144 | $0.5780 | $0.5644 | $0.5588 | $0.5484 |
| 5,001 to 15,000 hectolitres | $1.2288 | $1.1560 | $1.1288 | $1.1176 | $1.0968 |
| 15,001 to 50,000 hectolitres | $2.1504 | $2.0230 | $1.9754 | $1.9558 | $1.9194 |
| 50,001 to 75,000 hectolitres | $2.6112 | $2.4565 | $2.3987 | $2.3749 | $2.3307 |
* All rates are per hectolitre of beer |
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| Annual production volume increments | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $1.851 | $1.741 | $1.700 | $1.683 | $1.652 |
| 2,001 to 5,000 hectolitres | $3.702 | $3.482 | $3.400 | $3.366 | $3.304 |
| 5,001 to 15,000 hectolitres | $7.404 | $6.964 | $6.800 | $6.732 | $6.608 |
| 15,001 to 50,000 hectolitres | $12.957 | $12.187 | $11.900 | $11.781 | $11.564 |
| 50,001 to 75,000 hectolitres | $15.734 | $14.799 | $14.450 | $14.306 | $14.042 |
* All rates are per hectolitre of beer |
|||||
| Annual production volume increments | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $3.701 | $3.482 | $3.400 | $3.366 | $3.303 |
| 2,001 to 5,000 hectolitres | $7.402 | $6.964 | $6.800 | $6.732 | $6.606 |
| 5,001 to 15,000 hectolitres | $14.804 | $13.928 | $13.600 | $13.464 | $13.212 |
| 15,001 to 50,000 hectolitres | $25.907 | $24.374 | $23.800 | $23.562 | $23.121 |
| 50,001 to 75,000 hectolitres | $31.459 | $29.597 | $28.900 | $28.611 | $28.076 |
* All rates are per hectolitre of beer |
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Cannabis products
For information on how to calculate the cannabis duty, the additional cannabis duty and the adjustment to the additional cannabis duty payable on cannabis products produced in Canada, refer to Excise Duty Notice EDN55, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products, and Excise Duty Notice EDN60, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals. The adjustment to the additional cannabis duty must be calculated for Alberta, Nunavut, Ontario and Saskatchewan.
Alberta
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of additional cannabis duty on cannabis products for Alberta are set out in Schedule 8 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A | 16.8% of the base amount |
| Edible cannabis | $0.0075 per milligram of total THC | N/A | 16.8% of the base amount |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A | 16.8% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 16.8% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 16.8% adjustment rate is multiplied by the dutiable amount for the cannabis product.
British Columbia
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for British Columbia are set out, respectively, in sections 1 and 2 of Schedule 5 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Manitoba
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
For Manitoba, there is no additional cannabis duty payable.
New Brunswick
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for New Brunswick are set out, respectively, in sections 1 and 2 of Schedule 4 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Newfoundland and Labrador
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Newfoundland and Labrador are set out, respectively, in sections 1 and 2 of Schedule 9 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Northwest Territories
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for the Northwest Territories are set out, respectively, in sections 1 and 2 of Schedule 11 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Nova Scotia
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Nova Scotia are set out, respectively, in sections 1 and 2 of Schedule 3 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Nunavut
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of additional cannabis duty on cannabis products for Nunavut are set out in Schedule 12 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A | 19.3% of the base amount |
| Edible cannabis | $0.0075 per milligram of total THC | N/A | 19.3% of the base amount |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A | 19.3% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 19.3% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 19.3% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Ontario
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of additional cannabis duty on cannabis products for Ontario are set out in Schedule 1 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A | 3.9% of the base amount |
| Edible cannabis | $0.0075 per milligram of total THC | N/A | 3.9% of the base amount |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A | 3.9% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 3.9% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 3.9% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Prince Edward Island
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Prince Edward Island are set out, respectively, in sections 1 and 2 of Schedule 6 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Quebec
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Quebec are set out, respectively, in sections 1 and 2 of Schedule 2 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Saskatchewan
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of additional cannabis duty on cannabis products for Saskatchewan are set out in Schedule 8 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A | 6.45% of the base amount |
| Edible cannabis | $0.0075 per milligram of total THC | N/A | 6.45% of the base amount |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A | 6.45% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 6.45% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 6.45% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Yukon
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.25 per gram of flowering material | 2.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.075 per gram of non-flowering material | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0025 per milligram of total THC | N/A |
| Edible cannabis | $0.0025 per milligram of total THC | N/A |
| Cannabis topicals | $0.0025 per milligram of total THC | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Yukon are set out, respectively, in sections 1 and 2 of Schedule 10 to the Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Dried/fresh cannabis – Flowering material | $0.75 per gram of flowering material | 7.5% of the dutiable amount for the cannabis product |
| Dried/fresh cannabis – Non-flowering material | $0.225 per gram of non-flowering material | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plant seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Cannabis plants | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis extracts (including cannabis oil) | $0.0075 per milligram of total THC | N/A |
| Edible cannabis | $0.0075 per milligram of total THC | N/A |
| Cannabis topicals | $0.0075 per milligram of total THC | N/A |
Spirits
Notice to the reader
On March 28, 2023, the Minister of Finance tabled Budget 2023, which included a proposed amendment to the Excise Act, 2001. Consequently, the annual adjustment to the rates of excise duty on spirits, which is usually based on changes to the Consumer Price Index, would instead be based on a lower rate.
As a result, the proposed adjusted rates of excise duty on spirits effective April 1, 2023, are:
- $0.337 per litre of spirits, for spirits containing not more than 7% absolute ethyl alcohol by volume
- $13.303 per litre of absolute ethyl alcohol, for spirits containing more than 7% absolute ethyl alcohol by volume
Effective April 1, 2023, the Canada Revenue Agency will allow licensees to report and remit excise duty on spirits at the lower rates. However, licensees that choose to pay the duty in accordance with the proposed new rates as of this date will be required to pay the difference in applicable duty should the enabling legislation not be enacted by Parliament.
Annual rate adjustments for spirits
The rates of excise duty on spirits are adjusted annually on April 1 based on changes to the Consumer Price Index. This annual adjustment does not apply to the rate of special duty on spirits.
Excise duty on spirits
Spirits that contain not more than 0.5% absolute ethyl alcohol by volume (that is, non-alcoholic spirits) are not subject to excise duty.
The following rates were determined in accordance with Schedule 4 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| Spirits containing not more than 7% absolute ethyl alcohol by volume1 | $0.351 | $0.330 | $0.322 | $0.319 | $0.313 |
| Spirits containing more than 7% absolute ethyl alcohol by volume2 | $13.864 | $13.042 | $12.736 | $12.610 | $12.375 |
| 1 Rates are per litre of spirits 2 Rates are per litre of absolute ethyl alcohol |
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Special duty on spirits
The rate of special duty on spirits delivered to or imported by a licensed user is $0.12 per litre of absolute ethyl alcohol. This rate is set out in Schedule 5 to the Excise Act, 2001 and has been in effect since July 1, 2003.
Tobacco products
Annual rate adjustments for certain tobacco products
The rates of excise duty and special duty on certain tobacco products are adjusted annually on April 1 based on changes to the Consumer Price Index. This annual adjustment does not apply to the rate of excise duty on raw leaf tobacco or to the rates of special duty on stamped tobacco products manufactured in Canada and exported.
Cigarette inventory tax
An annual cigarette inventory tax applies to cigarettes held in inventory at 12:01 am on April 1. If you own cigarettes that will be for sale in the ordinary course of your business, you must determine your inventory of cigarettes at the beginning of the day on April 1 in order to calculate the amount of cigarette inventory tax payable.
For more information on the cigarette inventory tax for 2023, refer to Excise Duty Notice EDN87, Cigarette Inventory Tax on April 1, 2023.
Excise duty on stamped tobacco products (except raw leaf tobacco)
The following rates were determined in accordance with sections 1 to 4 of Schedule 1 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 20, 2021 to March 31, 2022 |
Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.79162 | $0.74470 | $0.72725 | $0.62725 | $0.62104 | $0.60946 |
| Tobacco sticks2 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.89524 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 |
| Cigars4 | $34.45873 | $32.41649 | $31.65673 | $27.30379 | $27.03346 | $26.52940 |
| 1 Rates are per 5 cigarettes or fraction of 5 cigarettes contained in any package 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package 4 Rates are per 1,000 cigars |
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Excise duty on raw leaf tobacco
The rate of excise duty on raw leaf tobacco is $1.572 per kilogram. This rate is set out in section 5 of Schedule 1 to the Excise Act, 2001 and has been in effect since July 1, 2003.
Additional duty on cigars
The following rates were determined in accordance with Schedule 2 to the Excise Act, 2001.
| Rate per cigar | Period |
|---|---|
The greater of:
|
Effective April 1, 2023 |
The greater of:
|
April 1, 2022 to March 31, 2023 |
The greater of:
|
April 20, 2021 to March 31, 2022 |
The greater of:
|
April 1, 2021 to April 19, 2021 |
The greater of:
|
April 1, 2020 to March 31, 2021 |
The greater of:
|
April 1, 2019 to March 31, 2020 |
Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
The following rates were determined in accordance with section 1 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 | Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Tobacco sticks2 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.89524 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package |
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Special duty on traveller’s tobacco
The following rates were determined in accordance with section 2 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 | Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Tobacco sticks2 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.89524 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package |
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Special duty on unstamped tobacco products manufactured in Canada and exported
The following rates were determined in accordance with section 3 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 | Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Tobacco sticks2 | $0.15832 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 |
| Tobacco products other than cigarettes and tobacco sticks3 | $197.90480 | $186.17580 | $181.81240 | $156.81240 | $155.25973 | $152.36480 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per kilogram |
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Special duty on stamped tobacco products manufactured in Canada and exported
The following rates are set out in section 4 of Schedule 3 to the Excise Act, 2001.
| Product | Rate | Effective date |
|---|---|---|
| Cigarettes | $0.095724 per cigarette | February 27, 2008 |
| Tobacco sticks | $0.095724 per stick | February 27, 2008 |
| Tobacco products other than cigarettes and tobacco sticks | $5.98275 per 50 grams or fraction of 50 grams contained in a package | March 22, 2013 |
Vaping products
The following rates of vaping duty on vaping liquids are set out in Schedule 8 to the Excise Act, 2001:
- $1 per 2 millilitres (mL) or fraction thereof for the first 10 mL of vaping substance in the vaping device or immediate container
- $1 per 10 mL or fraction thereof for amounts over the first 10 mL
The following rates of vaping duty on vaping solids are also set out in Schedule 8:
- $1 per 2 grams (g) or fraction thereof for the first 10 g of vaping substance in the vaping device or immediate container
- $1 per 10 g or fraction thereof for amounts over the first 10 g
Wine
Notice to the reader
On March 28, 2023, the Minister of Finance tabled Budget 2023, which included a proposed amendment to the Excise Act, 2001. Consequently, the annual adjustment to the rates of excise duty on wine, which is usually based on changes to the Consumer Price Index, would instead be based on a lower rate.
As a result, the proposed adjusted rates of excise duty on wine effective April 1, 2023, are:
- $0.022 per litre of wine, for wine containing not more than 1.2% absolute ethyl alcohol by volume
- $0.337 per litre of wine, for wine containing more than 1.2% but not more than 7% absolute ethyl alcohol by volume
- $0.702 per litre of wine, for wine containing more than 7% absolute ethyl alcohol by volume
Effective April 1, 2023, the Canada Revenue Agency will allow licensees to report and remit excise duty on wine at the lower rates. However, licensees that choose to pay the duty in accordance with the proposed new rates as of this date will be required to pay the difference in applicable duty should the enabling legislation not be enacted by Parliament.
Annual rate adjustments for wine
The rates of excise duty on wine are adjusted annually on April 1 based on changes to the Consumer Price Index.
Excise duty on wine
100% Canadian wine made from honey or apples is not subject to excise duty.
Wine that contains not more than 0.5% absolute ethyl alcohol by volume (that is, non-alcoholic wine) is also not subject to excise duty.
The following rates were determined in accordance with Schedule 6 to the Excise Act, 2001.
| Product | Rate effective April 1, 2023 |
Rate effective April 1, 2022 to March 31, 2023 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 |
|---|---|---|---|---|---|
| Wine containing not more than 1.2% absolute ethyl alcohol by volume | $0.023 | $0.022 | $0.021 | $0.021 | $0.021 |
| Wine containing more than 1.2% but not more than 7% absolute ethyl alcohol by volume | $0.351 | $0.330 | $0.322 | $0.319 | $0.313 |
| Wine containing more than 7% absolute ethyl alcohol by volume | $0.731 | $0.688 | $0.672 | $0.665 | $0.653 |
| * All rates are per litre of wine | |||||
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