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Excise dutyExcise duties are imposed under the Excise Act, 2001 on spirits, wine, and tobacco products made in Canada. This Act provides a modern framework for the taxing of these products and includes modernized administrative provisions for payment, assessment and appeals, and updated enforcement provisions. Excise duties on beer continue to be imposed under the Excise Act. The federal budget of May 2, 2006 introduces excise duty measures including new excise duty rates, a tobacco products inventory tax and changes affecting brewers and wineries. 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list of all Excise and GST/HST publications indicating the date published, date revised, whether or not an item is obsolete, and what replaces the obsolete publication. Excise Act, 2001 - Technical Information Excise Act - Technical Information Related links
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