Excise duties technical information under the Excise Act, 2001

The CRA publishes a broad selection of technical publications that provide more in-depth information on administrative and policy aspects of excise duties on spirits, wine, tobacco products or cannabis products, under the Excise Act, 2001.

To request a ruling or interpretation or to make a technical enquiry on the application of excise duties, go to Contact Information – Excise Duties, Excise Taxes,  Fuel Charge and Air Travellers Security Charge.

Following are technical publications and other helpful information related to excise duties.

Excise duty notices under the Excise Act, 2001

Announcements about changes to the Excise Act, 2001 and the CRA policy, as well as the application and administration of the excise duties on spirits, wine, tobacco products or cannabis products.

Excise duty memoranda

Detailed technical information, divided by chapters, on the application of excise duty provisions under the Excise Act, 2001.

Excise Act, 2001 forms

Forms required under the Excise Act, 2001 for spirits, wine, tobacco products and cannabis products.

Excise and GST/HST News

Quarterly newsletter highlighting recent developments in the administration of excise duties, the GST/HST, excise taxes, the air travellers security charge, the fuel charge and any other levy. All new excise and GST/HST publications are listed in this newsletter.

Regulations made under the Excise Act, 2001

All regulations related to spirits, wine, tobacco products and cannabis products, which are listed at the bottom of the Department of Justice legislation web page.

Tables of Alcoholometry

Tables used by distillers to determine the volume and strength of spirits.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: