Canada
Region: North America
Country Overview
The Canada Revenue Agency (CRA) publishes a broad selection of technical publications and other helpful information relating to excise duties on beer products under the Excise Act and on cannabis, spirits, tobacco, vaping, and wine products under the Excise Act, 2001.
Product Consumption Analysis
Growth Analysis Estimated Stamps Volume Period: 2019 - 2024
| Estimated Stamps Volume | ||||
|---|---|---|---|---|
| Product Type | 2019 | 2024 | CAGR | Volume in |
| Beer | 4,700M | 4,187M | -2.28% | Millions |
| Cider and perry | 77,190K | 78,569K | +0.35% | Thousands |
| Cigarettes | 1,145M | 662M | -10.38% | Millions |
| Fine-cut tobacco | 18M | 9M | -12.85% | Millions |
| Ready to drink | 346,191K | 687,503K | +14.71% | Thousands |
| Spirits | 221,763K | 233,955K | +1.08% | Thousands |
| Wine | 822M | 855M | +0.80% | Millions |
Summary by Product Category
| Estimated Stamps Volume | ||||
|---|---|---|---|---|
| Category | 2019 | 2024 | CAGR | Volume in |
| Alcoholic beverages | 6,167M | 6,043M | -0.41% | Millions |
| Tobacco | 1,163M | 671M | -10.41% | Millions |
| TOTAL - Canada | 7,330M | 6,714M | -1.74% | Millions |
Detailed Yearly Data
2024 (7 products)
| Product Type | Total Volume | Legal Volume | Illicit Volume | Estimated Stamps | Pack/Bottle Size |
|---|---|---|---|---|---|
| Beer | 2,094M | - | - | 4,187M | 0.500L |
| Cider and perry | 58,927K | - | - | 78,569K | 0.750L |
| Cigarettes | 20,054M | 13,246M | 6,808M | 662M | 20 sticks/pack |
| Fine-cut tobacco | 357M | - | - | 9M | 40 sticks/pack |
| Ready to drink | 302,502K | - | - | 687,503K | 0.440L |
| Spirits | 175,467K | - | - | 233,955K | 0.750L |
| Wine | 641M | - | - | 855M | 0.750L |
2019 (7 products)
| Product Type | Total Volume | Legal Volume | Illicit Volume | Estimated Stamps | Pack/Bottle Size |
|---|---|---|---|---|---|
| Beer | 2,350M | - | - | 4,700M | 0.500L |
| Cider and perry | 57,892K | - | - | 77,190K | 0.750L |
| Cigarettes | 32,429M | 22,908M | 9,520M | 1,145M | 20 sticks/pack |
| Fine-cut tobacco | 709M | - | - | 18M | 40 sticks/pack |
| Ready to drink | 152,324K | - | - | 346,191K | 0.440L |
| Spirits | 166,322K | - | - | 221,763K | 0.750L |
| Wine | 616M | - | - | 822M | 0.750L |
Tax Stamp Programs
Cannabis
Authority:
Canada Revenue Agency
Start Year: 2020
Product Category: Cannabis
Container Size:
Not specified
Annual Volume:
Not specified
Stamp Specification:
Contractors
Period:
2020 -
Present
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Stamp Images (Cannabis) - Click on an image to enlarge.
Cigarettes
Authority:
Canada Revenue Agency
Start Year: 2010
Product Category: Tobacco
Container Size:
20 sticks/pack
Annual Volume:
662M
Stamp Specification:
Contractors
Period:
2020 -
2030
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Stamp Images (Cigarettes) - Click on an image to enlarge.
Fine-cut tobacco
Authority:
Canada Revenue Agency
Start Year: 2020
Product Category: Tobacco
Container Size:
Not specified
Annual Volume:
Not specified
Stamp Specification:
Contractors
Period:
2020 -
Present
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Other tobacco products
Authority:
Canada Revenue Agency
Start Year: 2020
Product Category: Tobacco
Container Size:
Not specified
Annual Volume:
Not specified
Stamp Specification:
Contractors
Period:
2020 -
Present
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Raw leaf
Authority:
Canada Revenue Agency
Start Year: 2020
Product Category: Tobacco
Container Size:
Not specified
Annual Volume:
Not specified
Stamp Specification:
Contractors
Period:
2020 -
Present
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Vaping devices
Authority:
Canada Revenue Agency
Start Year: 2020
Product Category: Tobacco
Container Size:
Not specified
Annual Volume:
Not specified
Stamp Specification:
Contractors
Period:
2020 -
Present
Active
Canadian Bank Note Co (Main)
SICPA
Type & Physical Properties
Type: Tax stamp
Substrate: Paper
Adhesion: Wet glue-applied
Printing Methods: Digital, Intaglio, Offset, Silkscreen
Security Features
Overt Main: Colour-shifting ink
Overt Other: Latent image
Track & Trace System
Serialized: Yes
Barcode Security: Encrypted
Scanning Devices: Dedicated scanning device
System Types: Tracing back to source
Description: Consists of nationwide database of who ordered how many stamps and for which product. Only tracing functionality currently used – no real-time tracking or production monitoring.
Stamp Images (Vaping devices) - Click on an image to enlarge.
History
The Canada Revenue Agency (CRA) evolved from early customs and excise departments, becoming Revenue Canada in 1994 by merging separate tax and customs entities, then transforming into the Canada Customs and Revenue Agency (CCRA) in 1999 for greater efficiency, before officially becoming the Canada Revenue Agency (CRA) in 2005 after customs duties shifted to the Canada Border Services Agency (CBSA), focusing the CRA on tax administration and benefit delivery. Key Milestones:
- 1927: The Department of National Revenue Act formed the Department of National Revenue, combining Customs and Excise and creating a separate income tax department, both under one minister.
- 1994: Revenue Canada was created by merging the separate Customs and Excise and Taxation departments for administrative consolidation.
- 1999: The Canada Customs and Revenue Agency (CCRA) was established as an agency (not a department) to improve service and efficiency, incorporating customs and tax functions.
- 2003: Customs operations were separated from the CCRA to form the Canada Border Services Agency (CBSA).
- 2005: The agency's name officially changed to the Canada Revenue Agency (CRA), solidifying its focus on tax and benefits.
Purpose:
- Initially focused on collecting duties and customs, its role expanded to include administering Canada's growing tax system and delivering social programs.
- Today, the CRA's primary mandate is enforcing tax laws, collecting federal and provincial taxes, and delivering benefits to Canadians.