Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act (R.S.C., 1985, c. E-14)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

SCHEDULE(Sections 135, 170, 170.1, 170.2, 185 and 200)

The following duties of excise shall be imposed, levied and collected:

I. Spirits

  • 1. (1) On every litre of absolute ethyl alcohol distilled in Canada, except as hereinafter otherwise provided, $11.066, and so in proportion for any less quantity than one litre (1 L).

    • (2) Spirits used in any bonded manufactory in the production of goods manufactured in bond are subject to the following duties of excise and no other:

      • (a) on every litre of absolute ethyl alcohol used in the manufacture of patent and proprietary medicines, extracts, essences and pharmaceutical preparations, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L);

      • (b) on every litre of absolute ethyl alcohol used in the production of such chemical compositions as are from time to time approved by the Governor in Council, six cents, and so in proportion for any less quantity than one litre (1 L).

    • (3) On spirits sold to any pharmacist licensed under this Act, and used exclusively in the preparation of prescriptions for medicines and pharmaceutical preparations, the duty of excise shall be, on every litre of absolute ethyl alcohol, fifty-eight cents, and so in proportion for any less quantity than one litre (1 L).

    • (4) Spirits used solely in the manufacture of vinegar by a manufacturer of vinegar licensed under this Act are not subject to duty of excise.

    • (5) Spirits distilled from wine and used in any bonded manufactory for the treatment of domestic wine are not subject to duty of excise.

    • (6) Spirits used directly in the manufacture of cosmetics as defined in the Excise Tax Act are not subject to duty of excise.

    • (7) On mixed beverages produced in a distillery that contain not more than 7% absolute ethyl alcohol by volume, $0.2459 per litre of the beverage so produced, and so in proportion for any less quantity than one litre (1 L).

  • 2 On imported spirits when taken into a bonded manufactory, in addition to any of the duties otherwise imposed, on every litre of absolute ethyl alcohol, twelve cents, and so in proportion for any less quantity than one litre (1 L).

II. Beer

  • 1 Per hectolitre of beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume,

    • (a) $31.84; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

  • 2 Per hectolitre of beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,

    • (a) $15.92; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

  • 3 Per hectolitre of beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume,

    • (a) $2.643; or

    • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 170.2(2), the adjusted rate.

II.1 Canadian Beer

  • 1 Per hectolitre of the first 2 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 10% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 2 Per hectolitre of the next 3 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 20% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 3 Per hectolitre of the next 10 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 40% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 4 Per hectolitre of the next 35 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 70% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 5 Per hectolitre of the next 25 000 hectolitres of beer and malt liquor brewed in Canada,

    • (a) if it contains more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 1 of Part II;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 2 of Part II; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, 85% of the rate of duty applicable to a hectolitre of beer or malt liquor under section 3 of Part II.

  • 6 The rates determined under section 5 are to be rounded

    • (a) in the case of a rate determined under paragraph 5(a) or (b), to the nearest one-thousandth or, if the rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth; and

    • (b) in the case of a rate determined under paragraph 5(c), to the nearest ten-thousandth or, if the rate is equidistant from two consecutive ten-thousandths, to the higher ten-thousandth.

III. Tobacco, Cigars, Cigarettes and Tobacco Sticks

  • 1 Manufactured tobacco of all descriptions except cigarettes and tobacco sticks, $18.333 per kilogram actual mass.

  • 2 Cigarettes having a mass of not more than one thousand three hundred and sixty-one grams (1 361 g) per thousand, $27.475 per thousand.

  • 3 Cigarettes having a mass of more than one thousand three hundred and sixty-one grams (1 361 g) per thousand, $29.374 per thousand.

  • 4 Cigars, $14.786 per thousand.

  • 5 Canadian raw leaf tobacco, when sold for consumption, $1.572 per kilogram actual mass.

  • 6 Tobacco sticks, $18.333 per thousand.

IV. Adjustment

[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 68]

  • R.S., 1985, c. E-14, Sch.
  • R.S., 1985, c. 7 (2nd Supp.), s. 68, c. 42 (2nd Supp.), s. 15, c. 12 (4th Supp.), ss. 65, 66
  • 1989, c. 22, s. 14
  • 1990, c. 45, ss. 33 to 35
  • 1991, c. 42, ss. 7, 8
  • 2006, c. 4, s. 43
  • 2007, c. 2, ss. 62, 63
  • 2017, c. 20, ss. 43, 44
 
Date modified: