Excise Act, 2001 (S.C. 2002, c. 22)
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Act current to 2024-10-30 and last amended on 2024-07-01. Previous Versions
SCHEDULE 4(Sections 122, 123, 123.1, 159.1, 217 and 218)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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