Under the Excise Act, the rates of excise duty on beer and malt liquor, spirits and wine are adjusted annually every April 1 based on changes to the Consumer Price Index.
Beer
The rates of excise duty on beer are set out in the tables provided in the Canada Revenue Agency (CRA) notice. These rates apply to the excise duty that becomes payable on beer on or after April 1, 2018.
View Excise Duty Notice EDBN22, Changes to Excise Duty Rates on Beer
Spirits and Wine
Under the Excise Act, 2001, the rates of excise duty on spirits and wine are adjusted annually every April 1 based on changes to the Consumer Price Index (CPI). This annual adjustment does not apply to the rate of special duty on spirits.
The rates of excise duty on spirits and wine are set out in the tables provided in the notice. These rates apply to the excise duty that becomes payable on spirits and wine on or after April 1, 2018. View the Excise Duty Notice EDN45, Changes to Excise Duty Rates on Spirits and Wine
Tobacco
On February 27, 2018, the Minister of Finance tabled Budget 2018 and announced an increase to the rates of excise duty on tobacco products. The new excise rates were effective as of February 28, 2018. View Excise Duty Notice EDN42, Changes to Excise Duty Rates on Tobacco Products.
Canada Revenue Agency (CRA) publications on Excise duty Rates is also available on CRA website.