Regulatory Framework on Taxation

Federal

Excise Taxes and Excise Duties, Canada Customs and Revenue Agency

Excise Tax Act, including:
*Part IV-Excise Taxes on Playing Cards and Wines

Current Rates of Excise Taxes, Canada Customs and Revenue Agency, Nov. 2001

Excise Taxes and Special Levies, Notice to Operators of "Wine On Premises" Establishments, Canada Customs and Revenue Agency, November, 1996

Legislative Proposals, Explanatory Notes and Draft Regulations Relating to a New Framework for the Taxation of Spirits, Wine and Tobacco Products, Dept. of Finance Canada, April 15, 1999

Excise Act Review- A Proposal for a Revised Framework for the Taxation of Alcohol and Tobacco Products, Dept. of Finance Canada, 1997

Government Tables Legislation to Implement Previously Announced Excise Measures, News Release & Backgrounder, Dept. of Finance Canada, December 4, 2001

Government Releases Legislative Proposals and Draft Regulations for the Taxation of Spirits, Wine and Tobacco Products: News Release; Backgrounder, Dept. of Finance Canada, April 15, 1999

Government Releases Discussion Paper on Excise Act Review, Dept. of Finance Canada News Release, Feb. 3, 1997

Control and sale of alcoholic beverages, 2000/01, Statistics Canada's The Daily, Jul 12, 2002

Changes to Federal Taxation of Alcohol & Tobacco Products, APN Hot Issue, May 11, 1999

Provincial

LCBO Revenue Distribution, Annual Report, 2000-2001

Municipal

City of North York Extract of Clause 7 of Management Committee Report No. 11, May 6, 1997 (Adopted by Council on May 14, 1997 by Resolution No. 97-11)