Excise Act, 2001 - Technical information

The CRA publishes a broad selection of technical publications to inform licensees, registrants and the general public about the application of excise duty on spirits, wine, tobacco products or cannabis products under the Excise Act, 2001. The types of technical publications that appear on Canada.ca are listed below.

Excise Duty Notices under the Excise Act, 2001 are announcements on the application and administration of various matters related to the Act.

Excise Duty Memoranda, which are divided by chapters, provide technical information on the application of legislative provisions for specific topics.

Forms related to spirits, wine, tobacco products and cannabis products required under the Act are published in this list.

The Excise and GST/HST News is published quarterly and highlights recent developments in the application and the administration of excise duty, excise taxes, GST/HST and other levies.

Regulations under the Excise Act, 2001 related to spirits, wine, tobacco products and cannabis products under the Act are published in this list.

Distillers may use Tables of Alcoholometry to determine the volume and strength of spirits.

To request a ruling or interpretation or to make a technical enquiry on the application of excise duty, contact your regional excise duty office.

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