TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EXCISE DUTY [1 record]

Record 1 2015-12-10

English

Subject field(s)
  • Customs and Excise
  • Taxation Law
DEF

A duty payable under the Excise Act.

OBS

Excise duties are imposed under the Excise Act, 2001 (Department of Justice) on spirits, wine, and tobacco products made in Canada.

PHR

Excise duty rate.

Key term(s)
  • duty of excise

French

Domaine(s)
  • Douanes et accise
  • Droit fiscal
DEF

Droit prélevé [...] en vertu de la Loi sur l'accise.

OBS

Les produits suivants fabriqués au Canada sont assujettis aux droits d'accise aux termes de la Loi de 2001 sur l'accise (ministère de la Justice) : les spiritueux, le vin et les produits du tabac.

PHR

Taux du droit d'accise.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Derecho fiscal
OBS

derecho interno: equivalente propuesto para un derecho exigido por la Ley de 2001 sobre impuestos internos de Canadá.

OBS

derecho interno: no confundir con "impuesto interno".

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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