C-23214264-65Elizabeth II2015-2016An Act to amend the Excise Act, 2001 (spirits)An Act to amend the Excise Act, 2001 (spirits)20162
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Mr. Lobb421165SUMMARYThis enactment amends the Excise Act, 2001 to provide that, in the case of certain spirits, different rates of duty are imposed based on the quantity produced.2002, c. 22Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:Section 122 of the Excise Act, 2001 is amended by adding the following after subsection (1):Reduced ratesWith respect to the first 100,000 litres of spirits produced in Canada in a fiscal year by a spirits licensee, duty is imposed at the rate set out in section 1.1 of Schedule 4.Section 1 of Schedule 4 to the Act is replaced by the following:Spirits: $11.00 per litre of absolute ethyl alcohol contained in the spirits.Spirits: $6.00 per litre of absolute ethyl alcohol contained in the spirits.