Excise Act, 2001 (S.C. 2002, c. 22)
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Assented to 2002-06-13
SCHEDULE 6(Sections 134 and 135)RATES OF DUTY ON WINE
Wine:
(a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, $0.0205 per litre;
(b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, $0.2459 per litre; and
(c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, $0.5122 per litre.
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