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Excise Law Times is a fortnightly journal from the publisher Centax in New Delhi, and it reports on Indian excise, customs and trade law. If you live or run a business in Canada, it won’t tell you what to charge, file or pay here, because it deals with another country’s statutes and another country’s tax office.
What is Excise Law Times, and who reads it?
It’s a stream of notifications, court judgments and commentary on indirect tax in India, sold by subscription to lawyers, tax advisers and manufacturers who work inside that system. The publisher’s own listings describe it as 24 issues a year.
The name trips people up because Canada has an Excise Act and an Excise Tax Act too. They’re separate laws, passed by Parliament, and you don’t need a subscription to read them. The federal government publishes the Acts, and the Canada Revenue Agency explains how they work.
Typically the confusion starts with a search. Someone in Winnipeg types the journal’s name hoping for a Canadian ruling, lands on an Indian publisher’s page, and wonders why the rates look nothing like their invoice. If that’s you, you haven’t missed anything. You just opened the wrong country’s rulebook.
Where do Canadian excise and sales tax rules live?
| Your question | Where the answer sits |
|---|---|
| Duty on spirits, wine, beer, tobacco, cannabis, vaping | Excise Act, 2001 and Excise Act, explained on the CRA excise duty pages |
| Excise tax on fuel, fuel-inefficient vehicles, car air conditioners | Excise Tax Act, explained on the CRA excise tax pages |
| GST and HST on sales | Excise Tax Act, explained on the CRA GST/HST pages |
| Provincial sales tax in BC, Saskatchewan, Manitoba | The province’s own tax office |
| Quebec sales tax | Revenu Quebec |
The Excise Tax Act is the one that surprises people. It holds the GST and HST rules, which a small business meets long before it meets any duty. Our piece on Canadian excise tax and the Excise Act spells out the difference in plain terms.
How often does a small business file its sales tax return?
The CRA usually sets your reporting period from your yearly taxable supplies. Up to $1.5 million gets an annual period, $1.5 million to $6 million gets a quarterly one, and above $6 million you file monthly. Prefer to file more often? You can ask for that, using a form the CRA provides.
Two small shops show how this plays out. One with $2 million of taxable supplies a year files quarterly, so its quarter ending September 30, 2026 is due October 31, 2026. One with $1.2 million files once a year, and with a December 31 year end its return is generally due March 31, 2027. Same tax, very different calendars.
Monthly and quarterly filers owe the return and the payment one month after the period ends. Annual filers generally get three months after the fiscal year end. Late returns cost interest and possible penalties, so put the dates in a calendar the day you register.
There’s one twist for sole proprietors. If you’re an individual with a December 31 year end and you have business income for tax purposes, an annual GST/HST filer’s payment is due April 30 and the return June 15, which lines up with your income tax dates. The CRA spells out the full conditions on its GST/HST reporting requirements and deadlines page, so read them before you count on it.
To see the tax on one sale, the GST and HST calculator adds the right rate for your province. If the price already includes tax, the HST reverse calculator works backward from it. And if you sell across provincial lines, the GST and PST calculator lets you compare rates.
How do you read a foreign law journal without being misled?
A journal is only good inside its own legal system, so before you act on anything in one, check three things.
- The country and the statute. A judgment about Indian excise says nothing about Canadian duty.
- The date. Rates and notices change, and a back issue may describe rules that no longer apply.
- The source. For Canada, confirm any figure on a canada.ca page or in the Act itself.
No subscription replaces advice on your own facts. If a business decision hangs on a ruling or an interpretation, talk to a Canadian tax professional.
What should you do instead?
Start with what you actually sell. If it’s ordinary goods or services, you’re in GST/HST territory and the calculators and the CRA’s sales tax pages are the right place. If you make or import alcohol, tobacco, cannabis or vaping products, the CRA’s excise duty pages are your starting point, and the licensing rules matter before the rates do. Either way, keep your reading to Canadian sources and note the date you looked.
The sources behind this page
Filing period thresholds and due dates are taken from the Canada Revenue Agency GST/HST pages, read on 30 September 2026. The description of the journal comes from publisher and retailer listings. This site has no link with any government body or publisher.
Frequently asked questions
What is Excise Law Times?
A fortnightly journal published by Centax in New Delhi, reporting on excise, customs and trade law in India.
Does Excise Law Times cover Canadian law?
No. Canada's rules sit in the Excise Act, 2001, the Excise Act and the Excise Tax Act, which the CRA explains for free.
Which Canadian law contains the GST and HST rules?
The Excise Tax Act, which is why excise searches so often end up on sales tax pages.
How often do small businesses file GST/HST returns?
Usually once a year at up to $1.5 million of taxable supplies. Between $1.5 million and $6 million it's quarterly.
Where can I read Canadian excise law?
The federal government publishes the Acts, and the CRA posts guides and rate tables on canada.ca.
Who has to file GST/HST returns monthly?
Usually a business with more than $6 million of annual taxable supplies, according to the CRA reporting rules.