Excise duties are charged on spirits, beer, and tobacco products. When these goods are manufactured in Canada, duty is charged on goods at the point of manufacture rather than sale. When they are imported into Canada, duty is payable by the importer at the time the goods are imported.
The rates of duty on spirits, wine and tobacco products are set out in the Excise Act, 2001 and duty rates on beer are contained in the Excise Act. All manufacturers of these goods must be licensed. Most licensees must provide security of at least $5,000.
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.
New Brunswick Contact(s):
See National Contact.