This notice issued by the Canada Revenue Agency outlines the effects of a proposal, announced in the 2008 federal budget, relating to the excise duty on imitation spirits. This proposal would place a limit of 11.9% as the maximum allowable alcohol concentration at which the excise duty rates on beer or malt liquor would continue to apply on imitation spirit products.
CRA EDN20
CRA Excise Duty Notice EDN20, “Budget 2008 – Excise Duty on Imitation Spirits”
Tax Development Apr 06, 2008