EDN98 Specified brands of tobacco products (formerly prescribed brands)

Excise Duty Notice

December 2024

This version replaces the one dated September 2024. This notice has been updated with new brands that have been approved through the specified brands process.

This notice provides a list of specified brands (formerly prescribed brands) of tobacco products for purposes of exceptions to the marking requirements under subsections 38(3) and 38(4) and relief from special duty under subsections 58(1) and 58(2) of the Excise Act, 2001.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act, 2001. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may refer to the Act or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact information – Excise and Specialty Tax Directorate

General

The brands listed below are specified by the Minister for purposes of exceptions to the marking requirements under subsections 38(3) and 38(4) and relief from special duty under subsections 58(1) and 58(2) of the Excise Act, 2001.

The effective date that a brand is specified is provided after the brand name in the following lists.

Brands of manufactured tobacco for purposes of subsections 38(3) and 58(1)

Brands of cigarettes for purposes of subsections 38(4) and 58(2)

For more information, refer to Notice EDN97, Information for tobacco manufacturers – Specified brands of tobacco products (formerly prescribed brands).

Further information

For all technical publications related to excise duties, go to Excise duties technical information.

For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate.

For information on how to request a ruling or interpretation related to excise duties, go to Requesting an excise and specialty tax ruling or interpretation.

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