Excise duty notices

These notices provide information about changes to the Excise Act, the Excise Act, 2001, or CRA policies as well as information about the application and administration of the excise duty framework for beer, cannabis, spirits, tobacco, vaping, and wine products.

Beer products

• EDBN30 K50B Filing and Payment Schedules for Brewers (from July 2022 to December 2024)
• EDBN31 Elimination of Excise Duty on Non-alcoholic Beer
• EDBN33 Adjusted Rates of Excise Duty on Beer Effective April 1, 2024

Cannabis products

• EDN52 Obtaining and Renewing a Cannabis Licence
• EDN53 General Information for Cultivators, Producers and Packagers of Cannabis Products
• EDN54 General Overview of the Cannabis Excise Stamps
• EDN55 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products
• EDN60 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals
• EDN61 Excise Stamping Regime – Transition to New Contract
• EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products
• EDN88 Budget 2023 – Quarterly Filing and Remitting for Cannabis Licensees

Spirits and wine products

• EDN75 Repeal of Excise Duty Exemption for 100% Canadian Wine
• EDN77 Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples
• EDN90 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2024

Tobacco products

• EDN25 Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee
• EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime
• EDN29 Tobacco Stamping Regime - Excise Stamp Order Process
• EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations
• EDN61 Excise Stamping Regime – Transition to New Contract
• EDN91 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2024
• EDN92 Cigarette Inventory Tax on April 1, 2024
• EDN93 Budget 2024 – Changes to Excise Duty Rates on Tobacco Products
• EDN94 Budget 2024 – Cigarette Inventory Tax on April 17, 2024
• EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands)
• EDN98 Specified Brands of Tobacco Products (Formerly Prescribed Brands)

Vaping products

• EDN78 General Information – Vaping Products
• EDN79 Obtaining and Renewing a Vaping Product Licence
• EDN80 Overview of Vaping Excise Stamps
• EDN81 Becoming a Vaping Prescribed Person
• EDN82 Calculation of Vaping Duty
• EDN83 Vaping Product Marking Requirements
• EDN89 Legislative Amendments With Respect to Vaping Products
• EDN95 Coordinated Vaping Duty System
• EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024
• EDN99 Additional specified vaping provinces effective November 6, 2024