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Canada Revenue Agency
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Excise duty

Excise 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 CRA is taking additional measures to address tobacco compliance. One of these measures is an outreach program to tobacco growers.


Excise Act, 2001 - Technical Information

Excise Act - Technical Information

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