Excise taxes and special levies

This site contains technical information relating to excise taxes and special levies (ET/SL). Excise taxes are imposed on certain petroleum products, heavy automobiles and air conditioners designed for automobiles. There is also a tax imposed on insurance premiums and a charge imposed under the Air Travellers Security Charge Act.

ATSC rates are set out in the Air Travellers Security Charge Act.

Excise tax rates are set out in the schedules to the Excise Tax Act and are subject to periodic changes.

ET/SL memoranda convey detailed information on the policy and administrative aspects of excise taxes and other levies.

ET/SL notices are announcements of legislative changes or instructions concerning excise taxes and other levies sent to specific industries, such as air carriers.

NOTE: Some ET/SL memoranda and notices concern the air transportation tax (ATT). Please note that these are provided for reference only, since the ATT was repealed effective November 1, 1998.

Excise Tax and Special Levies Policy Statements discuss CRA policy on certain specific excise tax and other levies issues which are not yet covered by the Excise Taxes and Special Levies Memoranda Series.

Excise Tax and Special Levies Rulings and Interpretations Service

The GST/HST 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.

Excise and GST/HST Publication List: This is a complete list of all Excise and GST/HST publications indicating the date published, date revised, whether or not an item is obsolete, and what replaces the obsolete publication.

Contact us: This link provides the telephone numbers and the addresses to contact us.