Excise taxes and other levies technical information

The CRA publishes a broad selection of technical publications that provide more in-depth information on administrative and policy aspects of the following taxes and other levies:

  • excise taxes imposed under the Excise Tax Act on certain petroleum products, fuel-inefficient vehicles and air conditioners designed for automobiles
  • the tax imposed under the Excise Tax Act on insurance premiums
  • the air travellers security charge (ATSC) imposed under the Air Travellers Security Charge Act

To request a ruling or interpretation or to make a technical enquiry on the application of excise taxes, the tax on insurance premiums or the ATSC, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

Following are technical publications and other helpful information related to excise taxes, the tax on insurance premiums and the ATSC.

Excise taxes and other levies notices

Announcements about changes to the various legislations and the CRA policy, as well as to the application and administration of excise taxes, the tax on insurance premiums and the ATSC.

Excise taxes and other levies memoranda

Detailed technical information on the application of excise taxes, the tax on insurance premiums and the ATSC to various topics, under the Excise Tax Act, or the Air Travellers Security Charge Act.

Questions and Answers - Air Travellers Security Charge (ATSC)

ATSC rates

Set out in the Air Travellers Security Charge Act.

Excise tax rates (CURRATE)

Set out in the schedules to the Excise Tax Act.

Forms - Excise taxes, ATSC and tax on insurance premiums

Excise taxes and other levies policy statements

The CRA’s interpretation of specific issues or legislative provisions related to excise taxes, the tax on insurance premiums and the ATSC.

Excise and GST/HST News

Quarterly newsletter highlighting recent developments in the application and administration of excise taxes, excise duties, the GST/HST, the ATSC, the fuel charge and any other levy. All new excise and GST/HST publications are listed in this newsletter.

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