Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-08-27 and last amended on 2017-06-22. Previous Versions

SCHEDULE 4(Sections 122, 123, 123.1 and 159.1)Rates of Duty on Spirits

  • 1 Spirits: per litre of absolute ethyl alcohol contained in the spirits,

    • (a) $11.930; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.

  • 2 Spirits containing not more than 7% absolute ethyl alcohol by volume: per litre,

    • (a) $0.301; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.

  • 2002, c. 22, Sch. 4;
  • 2006, c. 4, s. 48;
  • 2017, c. 20, s. 64.
 
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