Excise taxes and other levies technical information

The CRA publishes technical publications that provide information on 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 use in automobiles, station wagons, vans or trucks
  • the tax imposed under the Excise Tax Act on insurance premiums
  • the air travellers security charge (ATSC) collected 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.

The 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 relating to policy changes that affect 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 various topics relating to the application of excise taxes, the tax on insurance premiums and the ATSC.

Excise taxes and other levies forms

Forms required under the Excise Tax Act for excise taxes and the tax on insurance premiums, and forms required under the Air Travellers Security Charge Act for the ATSC.

Excise tax rates

Current rates of excise taxes on certain petroleum products, fuel-inefficient vehicles and air conditioners designed for use in automobiles, station wagons, vans or trucks, as well as the current rate of tax on insurance premiums, as set out in the Excise Tax Act.

Lists of automobiles and associated rates of excise tax on fuel-inefficient vehicles

Lists of automobiles and the associated excise tax rates, arranged by model year. 

ATSC rates

Current rates of ATSC, as set out in the Air Travellers Security Charge Act.

Questions and Answers - Air Travellers Security Charge (ATSC)

Information about the application and administration of the ATSC.

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