Excise Act, 2001

Version of the schedule from 2018-04-01 to 2024-10-30:

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.