Excise Act - Technical Information

Excise duty contacts: The CRA publishes a broad selection of excise duty technical publications to inform licensees and the general public about the Excise Duty Program. If you have excise duty technical enquiries, you can contact us at your nearest regional office

Excise Duty - Contacts: Regional Excise Duty Operations offices are located in Halifax, Québec, Montréal, Ottawa, Toronto, Calgary and Vancouver.

Excise duty circulars (ED circulars) contain regulations and guidelines. These documents provide more information on the interpretation of the legislation as it relates to distilleries, breweries, and tobacco-producing operations.

An index of Excise Duty Forms and Returns is available on this site. Due to legislative changes, technical modifications are regularly done on forms. If the form you want is not listed or you cannot download a paper version, contact your regional excise duty office.

Excise duty rates on Beer are set out in the schedule to the Excise Act and are subject to periodic changes

Regulations under the Excise Act: This is a list of regulations under the Excise Act relating to the Excise duty (scroll down to the Regulations section).

Excise Act Notices: Announcements on the application and administration of the Excise Act.

The Excise/GST News is published quarterly on the Internet and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), as well as excise taxes and duties.