Excise Act, 2001

Excise duty rate increases for spirits and wine capped at 2% for 2026 and conditionally for 2027

The federal Excise Act, 2001 has been updated to extend the existing cap on annual inflation-driven duty rate increases for spirits and wine. For 2026, the rate adjustment factor ("B") is fixed at 1.02 — meaning duty…

Digital Services Tax Act removed from excise duty refund filing checklist

The Excise Act, 2001 has been amended to remove the Digital Services Tax Act from the list of federal statutes whose returns must be filed before a person can receive an excise duty overpayment refund or have an overp…