Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2023-03-20 and last amended on 2022-12-15. Previous Versions
SCHEDULE II.1(Subsection 50(1.1))Specific Tax Rates on Petroleum Products
1 Regular gasoline and unleaded gasoline $0.0036 per litre.
2 Premium leaded gasoline and premium unleaded gasoline $0.0037 per litre.
3. and 4 [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 40]
5 Diesel fuel $0.00302 per litre.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 7 (2nd Supp.), s. 54, c. 42 (2nd Supp.), s. 12, c. 12 (4th Supp.), s. 40
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