R.S., c. E-14 Excise Act 1 Section 170.2 of the  Excise Act  is repealed. 2 The Schedule to the Act is amended by replacing the references after the heading “SCHEDULE” with the following: (Sections 135, 170, 170.1, 185 and 200) 3 Parts II and II.1 of the Schedule to the Act are replaced by the following: II. Beer 1 On all  beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume,  $31.22  per hectolitre. 2 On all  beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $15.61  per hectolitre. 3 On all  beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume,  $2.591  per hectolitre. II.1 Canadian Beer 1 On  the first 2,000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume,  $3.122 per hectolitre ; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $1.561 per hectolitre ; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume,  $0.2591 per hectolitre . 2 On  the next 3,000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume,  $6.244 per hectolitre ; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $3.122 per hectolitre ; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume,  $0.5182 per hectolitre . 3 On  the next 10,000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume,  $12.488 per hectolitre ; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $6.244 per hectolitre ; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume,  $1.0364 per hectolitre . 4 On  the next 35,000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume,  $21.854 per hectolitre ; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $10.927 per hectolitre ; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume,  $1.8137 per hectolitre . 5 On  the next 25,000 hectolitres of beer and malt liquor brewed in Canada, (a) if it contains more than 2.5% absolute ethyl alcohol by volume,  $26.537 per hectolitre ; (b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume,  $13.269 per hectolitre ; and (c) if it contains not more than 1.2% absolute ethyl alcohol by volume,  $2.2024 per hectolitre . 2002, c. 22 Excise Act, 2001 4 Section 123.1 of the  Excise Act, 2001  is repealed. 5 Section 135.1 of the Act is repealed. 6 (1) Subparagraphs 217(2)(a)(i) and (ii) of the Act are replaced by the following: (i) $11.696  multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, (ii) $0.62  multiplied by the number of litres of wine to which the offence relates, and (2) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following: (i) $23.392  multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, (ii) $1.24  multiplied by the number of litres of wine to which the offence relates, and 7 (1) Subparagraphs 218(2)(a)(i) and (ii) of the Act are replaced by the following: (i) $23.392  multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and (ii) $1.24  multiplied by the number of litres of wine to which the offence relates, and (2) Subparagraphs 218(3)(a)(i) and (ii) of the Act are replaced by the following: (i) $35.088  multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and (ii) $1.86  multiplied by the number of litres of wine to which the offence relates, and 8 Section 242 of the Act is replaced by the following: Contravention of section 72 242 Every person who contravenes section 72 is liable to a penalty equal to  $1.24 per  litre of wine to which the contravention relates. 9 (1) Paragraph 243(1)(b) of the Act is replaced by the following: (b) if the contravention relates to wine,  $1.24 per  litre of that wine. (2) Paragraph 243(2)(b) of the Act is replaced by the following: (b) if the contravention relates to wine,  $0.62 per  litre of that wine. 10 Paragraph 243.1(b) of the Act is replaced by the following: (b) if the contravention relates to wine,  $0.62 per  litre of that wine. 11 Schedule 4 to the Act is replaced by the following: SCHEDULE 4 (Sections 122, 123 and 159.1) Rates of Duty on Spirits 1 Spirits:  $11.696  per litre of absolute ethyl alcohol contained in the spirits. 2 Spirits containing not more than 7% absolute ethyl alcohol by volume:  $0.295  per litre of spirits. 12 Schedule 6 to the Act is replaced by the following: SCHEDULE 6 (Sections 134, 135 and 159.1) Rates of Duty on Wine Wine: (a)  in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume,  $0.0205  per litre; (b)  in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume,  $0.295  per litre; and (c)  in the case of wine that contains more than 7% of absolute ethyl alcohol by volume,  $0.62  per litre. 13 Sections 1 to 12 apply to the 2022 and subsequent taxation years.