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1st Session, 42nd Parliament,
64-65 Elizabeth II, 2015-2016
HOUSE OF COMMONS OF CANADA
An Act to amend the Excise Act, 2001 (spirits)
2002, c. 22
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 Section 122 of the Excise Act, 2001 is amended by adding the following after subsection (1):
(1.1) With 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.
2 Section 1 of Schedule 4 to the Act is replaced by the following:
1 Spirits: $11.00 per litre of absolute ethyl alcohol contained in the spirits.
1.1 Spirits: $6.00 per litre of absolute ethyl alcohol contained in the spirits.
Published under authority of the Speaker of the House of Commons