Excise duties technical information

Spirits, wine, tobacco products, cannabis products and vaping products

Excise duties are imposed under the Excise Act, 2001 on spirits, wine, tobacco products, cannabis products and vaping products produced in Canada.

For more information on the application of excise duties on those products, go to Excise duties technical information under the Excise Act, 2001.

For more information on applying for a cannabis licence, go to Cannabis duty.

For more information on the excise duty framework for vaping products, go to Excise duty on vaping products.

Beer

Excise duty is imposed under the Excise Act on beer produced in Canada.

For more information on the application of excise duty on beer, go to Excise duties technical information under the Excise Act.

Excise duty rates

• Excise Duty Rates

Contact us

• Contact Information – Excise and Specialty Tax Directorate 

Other publications

• GST/HST Memorandum 1-4, Excise and GST Rulings and Interpretation Services
• Excise and GST/HST News