4.5. Annex: Goods Subject to Excise Tax

Attention! As the transition to CanadaBuys is ongoing, Supply Manual references to ABE are to be interpreted as a generic system reference only. Users of the SAP Ariba environment should adapt their activities accordingly.

Buyers are advised to consult the tools available on CanadaBuys for guidance and procedures on completing procurement transactions in the SAP Ariba environment.

  1. Petroleum Products
    1. gasoline: gasoline, aviation, unleaded aviation, and unleaded
    2. fuel: diesel and aviation
  2. Automobiles
    1. automobiles (not including ambulances) in excess of 2,007 kg; station wagons and vans in excess of 2,268 kg
    2. air conditioners designed for use in automobiles, station wagons, vans or trucks
  3. Jewellery, Watches
    1. jewellery, real or imitation; certain goldsmiths' and silversmiths' products
    2. clocks and watches, which the duty paid value exceeds $50
  4. Others
    1. amusement devices: coins, discs or token operated games
    2. cigarettes and manufactured tobacco
    3. cigars
    4. lighters (cigarette)
    5. matches
    6. playing cards (per pack)
    7. wines
    Insurance premiums on policies placed with unlicensed insurers or through non-resident brokers or agents.