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Excise Act

Version of the schedule from 2007-02-21 to 2017-06-21:


SCHEDULE(Sections 135, 170, 170.1, 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 On all beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume, $31.22 per hectolitre.

  • 2 On all 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, $15.61 per hectolitre.

  • 3 On all beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume, $2.591 per hectolitre.

II.1 Canadian Beer

  • 1 On 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, $3.122 per hectolitre;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $1.561 per hectolitre; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $0.2591 per hectolitre.

  • 2 On 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, $6.244 per hectolitre;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $3.122 per hectolitre; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $0.5182 per hectolitre.

  • 3 On 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, $12.488 per hectolitre;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $6.244 per hectolitre; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $1.0364 per hectolitre.

  • 4 On 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, $21.854 per hectolitre;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $10.927 per hectolitre; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $1.8137 per hectolitre.

  • 5 On 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, $26.537 per hectolitre;

    • (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $13.269 per hectolitre; and

    • (c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $2.2024 per hectolitre.

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
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