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Excise Tax Act (R.S.C., 1985, c. E-15)

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Act current to 2022-09-22 and last amended on 2022-09-01. Previous Versions


  • — 2022, c. 10, s. 82

    • 82 The definition excisable goods in subsection 123(1) of the Excise Tax Act is replaced by the following:

      excisable goods

      excisable goods means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine, tobacco products, cannabis products and vaping products (within the meaning assigned by section 2 of the Excise Act, 2001); (produit soumis à l’accise)

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