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Excise Tax

Excise Tax and other Duties and Levies

Excise tax is an inland (in country) tax on the sale, or production for sale, of specific goods. Excises are different from customs duties which are border taxes on importation of goods.

In Canada there are various products subject to (and rates for) customs duties, tariffs, and excise taxes. For example, excise taxes are imposed on certain petroleum products, heavy automobiles and air conditioners designed for automobiles, a tax imposed on insurance premiums, and a charge imposed under the Air Travellers Security Charge Act. Excise duties are charged on spirits, wine, beer, and tobacco products.

In addition, the Softwood Lumber Products Export Charge Act, 2006 is the federal legislation which imposes an export charge on certain softwood lumber products exported to the United States after October 11, 2006, as introduced under the Softwood Lumber Agreement, 2006 (SLA 2006) between the governments of Canada and the United States.

For more information regarding excise, duties, tariffs, and levies, please the Government of Canada web site.


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