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Excise Act, 2001 (S.C. 2002, c. 22)

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

SCHEDULE 6(Sections 134, 135, 135.1, 159.1, 217, 218, 242, 243 and 243.1)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, per litre,

    • (i) $0.0209, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate;

  • (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, per litre,

    • (i) $0.301, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and

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

    • (i) $0.63, or

    • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.

  • 2002, c. 22, Sch. 6
  • 2006, c. 4, s. 49
  • 2017, c. 20, s. 65
 
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