Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2013-04-29 and last amended on 2012-06-29. Previous Versions

SCHEDULE 6

(Sections 134 and 135)

RATES OF DUTY ON WINE

Wine:

  • (a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, $0.0205 per litre;

  • (b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, $0.295 per litre; and

  • (c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, $0.62 per litre.

  • 2002, c. 22, s;
  • 2006, c. 4, s. 49.
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