Why this matters
The Excise Act, 2001 imposes federal duty on wine packaged in Canada. Licensed wineries must lodge form B265 or B266 (depending on licence type) by the end of the month following the reporting period. Cepaos calculates duty per packaged litre by tax class and produces the return.
Prerequisites
- Excise licence number captured in Settings > Compliance > CA.
- Bottling records with volume, ABV and packaging date.
- 100% Canadian content flag where the duty exemption applies.
1. Configure excise classes
Go to Settings > Tax > Excise (CA). Cepaos preloads the current duty rates per litre by ABV band (≤1.2%, 1.2-7%, >7%) and the 100% Canadian-grown wine exemption.
2. Capture packaging events
Each bottling run is logged with packaged litres, ABV class and Canadian content flag. The duty obligation accrues at packaging, not sale.
3. Build the monthly return
From Compliance > Excise Returns, select the month. Cepaos lists every packaging event, the duty rate applied and the running total.
4. Adjust for losses and exports
Documented losses and direct-to-export shipments reduce the duty payable. Attach the supporting evidence (loss report, export bill of lading) and Cepaos adjusts the return.
5. Export the B265 / B266 workpaper
Click Export return workpaper. The PDF maps every line back to the underlying records ready for CRA submission via My Business Account.
FAQ
Is wine made from 100% Canadian-grown grapes exempt?
Yes, for federal excise duty. Cepaos flags this exemption automatically when the source grapes are tagged as Canadian-grown.
What about provincial markups and taxes?
Provincial markups (LCBO, SAQ, BCLDB, AGLC) are managed separately under the commercial module's distributor records.