Excise duty

Spirits, wine and tobacco products

Excise duty is imposed under the Excise Act, 2001 on spirits, wine and tobacco products made in Canada. For more information on the application of excise duty on spirits, wine and tobacco products, go to Excise Act, 2001 - Technical Information.

Beer

Excise duty is imposedon beer under the Excise Act. For more information on the application of excise duty on beer, go to Excise Act - Technical Information.

Excise duty rates

Stamping regime for tobacco products

Effective July 1, 2012, tobacco stamps are mandatory on all tobacco products manufactured domestically or imported into Canada for the duty-paid market.

The following publications contain more information on the stamping regime since its implementation. Please note that they are currently being revised because some of the information is not up to date.

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Other publications

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