General Excise and Sales Tax Regulations

Act: Excise Tax Act, R.S.C. 1985, c. E-15
Regulation: General Excise and Sales Tax Regulations, C.R.C., Vol. VI, c. 594, p.3941, as amended

To Whom Does This Apply?

All manufacturers and producers, importers and wholesalers of goods subject to excise tax.

Summary

The Excise Tax Act imposes excise taxes on certain petroleum products, jewellery, automotive air conditioners and heavy automobiles.

The General Excise and Sales Tax Regulations outline the rules applicable to licensing of manufacturers, producers and wholesalers for the purpose of excise tax; the licensing exemption for small manufacturers, the security required by licenced wholesalers; returns and payments. Additional details on excise tax can be found on the CRA Web site.

If you require personal assistance, you may contact an office listed below.

Northern Ontario Region

Requests for excise tax licences, rulings and interpretations, and general enquiries for clients served by the Ottawa, Belleville, Peterborough, Kingston, Thunder Bay, and Sudbury Tax Services Offices can be mailed to the following address:

Excise Section
3rd Floor, 1730 St. Laurent Blvd.
P.O Box 8257
Ottawa, ON K1G 3H7
Fax: (613) 991-3236

If you wish the contact the Northern Ontario Region by telephone, please call (613) 998-9305 (collect calls accepted).

Québec Region

Requests for excise tax licences, rulings and interpretations, and general enquiries for clients in the Province of Québec can be mailed to the following address:

Excise Taxes and Duties
7th Floor, 305 René-Lévesque Blvd. West
Montréal, QC H2Z 1A6
Fax : (514) 283-6154

If you wish the contact the Québec Region by telephone, please call 1-800-877-9277.

All Other Regions

Requests for excise tax licences, rulings and interpretations, and general enquiries can be mailed to the following address:

Excise Duties and Taxes Division
20th Floor, 320 Queen Street
Ottawa, ON K1A 0L5
Fax: (613) 954-2226

If you wish the contact the Excise Duties and Taxes Division by telephone, please call one of the following toll-free numbers:

1-866-330-3304 (service in English)
1-800-877-9277 (service in French)

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Excise Tax Program
Canada Revenue Agency
Ottawa, Ontario  K1A 0L5
Toll-free (information): 1-866-330-3304
Toll-free (publications): Excise Tax forms: 1-877-432-5472
Web site: http://www.cra.gc.ca/tax/technical/etsl-e.html