Updated Checked by the Tax-Services.ca editorial team How we check
The Excise Tax Act is the federal law behind the GST and HST, and the CRA administers it. Part IX sets out the goods and services tax, which for most people is the part that matters. The rest of the Act covers a handful of older taxes, and alcohol, tobacco and cannabis duties sit in different statutes altogether.
What does the Excise Tax Act cover?
The Justice Laws website lists the Act’s parts, current to October 19, 2026 and last amended June 18, 2026. Several are old and narrow, and a few are repealed (Parts IV, V and V.1 are gone).
| Part | Subject |
|---|---|
| Part I | Insurance premiums other than marine |
| Part II | Air transportation tax |
| Parts II.1 and II.2 | Telecommunication programming services tax, and telecommunication services tax |
| Part III | Excise taxes on cosmetics, jewellery, radios and similar goods |
| Part VI | Consumption or sales tax |
| Parts VII and VIII | General rules, and transitional rules |
| Part IX | Goods and services tax |
We didn’t check how much each old part still raises or whether every one is active today. Treat the table as a map of the statute, not a list of taxes you owe. The official text is on the Justice Laws website.
So which part do you need? If you sell goods or services, or you buy a new home, it’s Part IX. That’s it for most readers. If you’re curious about the rest, the Justice Laws page shows each part’s full text.
Is the Excise Tax Act the same as the Excise Act on tobacco and cannabis?
No. Plenty of people mix the two up. Excise duties on beer fall under the Excise Act. Cannabis, spirits, tobacco, vaping products and wine are under the Excise Act, 2001. The CRA administers both, and it treats them as a separate program from the GST/HST. Producers of those goods generally need a licence, which the CRA describes on its excise pages.
The CRA’s rate page, dated June 2026, gives some examples. They took effect April 1, 2026.
| Product | Duty |
|---|---|
| Beer over 2.5% alcohol (regular rate) | $37.69 per hectolitre |
| Spirits over 7% alcohol | $14.117 per litre of absolute ethyl alcohol |
| Wine over 7% alcohol | $0.745 per litre |
| Cigarettes | $0.97299 per 5 cigarettes or fraction |
These are duties on the producers and importers. They aren’t a line on your receipt.
How does the GST show up on a receipt?
The Act sets the GST at 5%. In Ontario the federal and provincial parts are blended into a 13% HST, and the CRA collects it all. A $200 purchase carries $26 of HST, so you pay $226. Our GST and HST calculator shows that split for any province, and the HST reverse calculator works backward from the $226 to find the $200 and the $26 inside it.
The same $200 in Alberta carries $10 of GST, so you pay $210. In Nova Scotia, at 14% HST, it’s $28 and a $228 total. Same Act, same shelf price, different sticker at the till.
Prices you see in a shop don’t always include tax, so check before you compare.
The new housing rebate is another piece of Part IX. If you bought or built a new home, the GST/HST new housing rebate calculator estimates what the Act may return to you. It’s an estimate, since the rebate has its own conditions. In a province with a separate sales tax such as BC, the GST and PST calculator is the one to use, though it charges 12% on everything there, so restaurant food and other items taxed differently will come out too high.
How much tax does a $200 purchase carry in each province?
The Act sets only the 5% federal part. What you see at the till depends on the province, and the CRA collects the HST provinces' share too. Here is $200 before tax, using the 2026 rates on our sales tax by province page. The tax figures are our own multiplication.
| Province | Rate | Tax on $200 | Total |
|---|---|---|---|
| Alberta | 5% GST | $10.00 | $210.00 |
| Ontario | 13% HST | $26.00 | $226.00 |
| Nova Scotia | 14% HST | $28.00 | $228.00 |
| Saskatchewan | 5% GST + 6% PST | $22.00 | $222.00 |
| British Columbia | 5% GST + 7% PST | $24.00 | $224.00 |
| Quebec | 5% GST + 9.975% QST | $29.95 | $229.95 |
In BC, Saskatchewan and Quebec the provincial part is collected by the province, not the CRA. Some items, such as basic groceries, carry no GST at all, so a real receipt can differ from this table.
Where do people get it wrong?
First, you’ll hear any federal consumption tax called an excise tax. GST and HST are technically under this Act, but they’re a broad sales tax. The alcohol and tobacco duties are not.
Second, they assume a firm’s obligations come from reading the statute alone. The Act is long, and it changes. If you run a business, start with the CRA’s plain-language GST/HST guides.
Third, old articles get quoted long after they’ve gone stale. The Act was last amended on June 18, 2026, so anything older than that could be stale.
We haven’t covered fuel taxes, luxury levies or the other charges some pages attach to this Act, because we couldn’t confirm them on an official page.
Should an ordinary person read the Act itself?
Rarely. It’s written for lawyers and tax professionals, and a single rule can be spread over several sections and cross-references. Use it to check a specific point once you know which part and section you’re after, not as a starting place. For day-to-day questions, the CRA’s guides say the same thing in far fewer words, and a plain calculator answer is often all you need.
Our sources
We checked these pages in November 2026. The list of parts, the current-to date and the last amendment date are from the Excise Tax Act on the Justice Laws website. Excise duty examples, effective April 1, 2026, and the two acts behind them are from the CRA's excise duty rates page. The 13% Ontario HST and 5% GST are from the CRA’s page on which rate to charge, dated April 2026.
Frequently asked questions
Is the GST part of the Excise Tax Act?
Yes. Part IX of the Excise Tax Act is the goods and services tax, and the HST is collected under the same framework. For most people and businesses, Part IX is the only part of the Act that matters. The other parts cover older, narrow taxes.
Does the Excise Tax Act cover alcohol and tobacco duties?
No. Duties on beer fall under the Excise Act, and duties on cannabis, spirits, tobacco, vaping products and wine fall under the Excise Act, 2001. The CRA administers both, but treats them as a separate program from the GST/HST, and the duties are charged to producers and importers.
Who administers the Excise Tax Act?
The Canada Revenue Agency administers the GST/HST under the Act, and it also administers the excise duty acts. In Quebec, Revenu Québec collects the GST/HST for most businesses there. You deal with whichever agency your business is registered with.
Where can I read the current text of the Act?
On the Justice Laws website, which showed the Act current to October 19, 2026 and last amended June 18, 2026. The text is written for lawyers, so most people are better served by the CRA's plain-language GST/HST guides.
How much HST is charged on $200 in Ontario?
At 13%, the HST on $200 is $26, so the total is $226. The same $200 carries $10 of GST in Alberta, for a $210 total. In Nova Scotia, at 14% HST, it is $28 of tax and a $228 total.
- GST, HST, PST and QST explained for every province
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