Excise Duty Statistical Tables – Fiscal Years 2018-2019 and 2019-2020
This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all excise duty remitters for the following products: spirits, wine, beer and cannabis products for fiscal years 2018-2019 and 2019-2020.
Explanatory notes
Confidentiality procedures
To ensure the protection of information, data have been suppressed where warranted. Dollar amounts have been rounded to the nearest thousand in all tables. Totals may not add up due to rounding or suppression.
Data source
Excise duty data were taken from the following forms filed by excise duty remitters on spirits, wine, beer and cannabis products for fiscal years 2018-2019 and 2019-2020:
- B262 Excise Duty Return - Excise Warehouse Licensee;
- B263 Excise Duty Return - Licensed User;
- B265 Excise Duty Return - Wine Licensee;
- B266 Excise Duty Return - Spirits Licensee;
- K50B Excise Duty Return – Brewer;
- B270 Excise Act 2001 - Excise Duty Return - Non-Licensee;
- N10 Excise Act - Application for Refund/Drawback;
- B256 Excise Act, 2001 - Application for Refund;
- B300 Cannabis Duty and Information Return; and
- B301 Application for a Refund of Cannabis Duty.
Description of excise duty tables
The tables contain the amount of excise duty assessed minus any approved refunds for excise duty remitters on spirits, wine, beer and cannabis products. In some cases, the sum of the figures in the table may not match the total shown due to rounding or suppression for confidentiality purposes.
Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020
This table presents the amount of excise duty assessed on spirits minus any approved refunds.
Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020
This table presents the amount of excise duty assessed on wine minus any approved refunds.
Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020
This table presents the amount of excise duty assessed on beer minus any approved refunds.
Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020
This table presents the amount of excise duty assessed on cannabis products minus any approved refunds.
Description of excise duty items
Fiscal year: This refers to the fiscal year for which the excise duty remittance was made. For the purpose of this publication, the fiscal period is from April 1 to March 31 for the given reference years.
Product: This refers to the items on which the excise duty was assessed.
Major classification variables
The following variables are used in one or more of the tables in this publication:
- spirits;
- wine;
- beer; and
- cannabis.
Spirits
In Table 1, spirits refer to the following items and their current respective excise duty rates.
- not more than 7% of absolute ethyl alcohol by volume;
- more than 7% of absolute ethyl alcohol by volume; and
- spirits delivered to or imported by a licensed user.
Wine
In Table 2, wine refers to the following items and their current respective excise duty rates.
- not more than 1.2% of absolute ethyl alcohol by volume;
- more than 1.2%, but not more than 7%, of absolute ethyl alcohol by volume; and
- more than 7% of absolute ethyl alcohol by volume.
Beer
In Table 3, beer refers to the following items and their current respective excise duty rates.
- not more than 1.2% of absolute ethyl alcohol by volume;
- more than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume; and
- more than 2.5% of absolute ethyl alcohol by volume.
Cannabis
In Table 4, cannabis refers to the following items and their current respective excise duty rates.
- dried/fresh cannabis – flowering material;
- cannabis plant seed;
- cannabis plants;
- cannabis extracts (including cannabis oil);
- edible cannabis; and
- cannabis topicals.
Tables in PDF format
Please refer to the explanatory notes about these tables.
Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020
Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020
Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020
Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020
Tables in CSV format
Please refer to the explanatory notes about these tables.
Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020
Notes:
- All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
- Data are as of November 1, 2021 and are subject to change.
- All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
- The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
- The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
- A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020
Notes:
- All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
- Data are as of November 1, 2021 and are subject to change.
- All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
- The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
- The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
- A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020
Notes:
- All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
- Data are as of November 1, 2021 and are subject to change.
- All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
- The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
- The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
- A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020
Notes:
- All amounts are rounded to the nearest thousand. The sum of the data may not add to the total, due to rounding.
- Data are as of November 1, 2021 and are subject to change.
- All amounts are the excise duties assessed, net of any approved refunds (duty assessed - refunds approved).
- The assessed amounts reported here are those collected by the Canada Revenue Agency (CRA) only and exclude amounts collected by the Canada Border Services Agency (CBSA). As such, the amounts reported here will not align with other Government of Canada publications that contain the amount collected by both the CRA and the CBSA (e.g. Public Accounts).
- The assessed amounts reported here use a different data source than those used to report for the Public Accounts and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.
- A hyphen [-] indicates that the information has been suppressed for confidentiality purposes.
- As required by the Cannabis Act, the amended regulations to include edible cannabis and cannabis topicals came into force on October 17, 2019.
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