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, cannabis products and vaping 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 and Specialty Tax Directorate.

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 CRA policies, as well as the application and administration of the excise duties on spirits, wine, tobacco products, cannabis products and vaping products.

Excise duty memoranda

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

Excise duty forms under the Excise Act, 2001

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

Excise duty rates

The rates of excise duty imposed under the Excise Act, 2001 on spirits, wine, tobacco products and cannabis products, including the historical excise duty rates in effect for the four previous years, where applicable.

Excise and GST/HST News

Quarterly newsletter highlighting recent developments in the administration of the GST/HST, excise duties, excise taxes and other levies.

Excise Act, 2001 and regulations made under this Act

The Excise Act, 2001 and regulations related to spirits, wine, tobacco products, cannabis products and vaping products (Department of Justice).

Tables of alcoholometry

Tables used by producers and packagers of spirits or wine to determine the volume and absolute ethyl alcohol content of alcohol.

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