Excise Act, 2001 (S.C. 2002, c. 22)

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

SCHEDULE 4

(Sections 122 and 123)

RATES OF DUTY ON SPIRITS

  • 1. Spirits: $11.696 per litre of absolute ethyl alcohol contained in the spirits.

  • 2. Spirits containing not more than 7% absolute ethyl alcohol by volume: $0.295 per litre of spirits.

  • 2002, c. 22, s;
  • 2006, c. 4, s. 48.
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