C.R.C., c. 565EXCISE ACT
Regulations Respecting BreweriesShort Title
1 These Regulations may be cited as the Brewery Regulations.
2 In these Regulations,
accredited representative means, in respect of representing in Canada countries the governments of which extend similar privileges to Canadian officials holding corresponding posts in those countries,
(a) the head of a diplomatic mission accredited in Canada,
(b) a high commissioner representing in Canada a government of Her Majesty,
(c) ministers, counsellors, secretaries and attachés of embassies and high commissions in Canada, and
(d) consuls general, consuls and vice-consuls of foreign countries who are natives or citizens of the country they represent and who are not engaged in any other business or profession; (représentant accrédité)
Act means the Excise Act; (Loi)
business day[Repealed, SOR/2006-51, s. 1]
package means any container in which beer is placed for shipment, sale or consumption; (paquet)
period[Repealed, SOR/93-170, s. 1]
production day means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced. (journée de production)
production period[Repealed, SOR/91-128, s. 1]
SOR/86-45, s. 1;
SOR/90-471, s. 1;
SOR/91-128, s. 1;
SOR/93-170, s. 1;
SOR/2006-51, s. 1.
3 (1) A brewer shall establish a production day in respect of the brewer's brewery and shall, in writing, notify the appropriate superior officer of the time of commencement and the duration of the production day.
(2) A brewer may change the time of commencement and the duration of the production day by notifying the appropriate superior officer of the change, in writing, before the change is made.
SOR/86-45, s. 2;
SOR/91-128, s. 2;
SOR/96-132, s. 1.
Refunds on Destroyed Beer
4 (1) A refund of excise duty paid on beer that has been destroyed shall be made to the brewer, if
(a) in advance of the destruction of the beer the brewer informs the Minister in writing of
(i) the proposed site and method of destruction, and
(ii) the method to be used for determining the quantity of the beer destroyed;
(b) following the destruction of the beer the brewer determines the quantity of the beer destroyed in accordance with the brewer's written information to the Minister referred to in subparagraph (a)(ii); and
(c) the brewer makes an application for a refund to the Minister setting out the quantity of the beer destroyed accompanied by such other evidence as is necessary to demonstrate to the Minister that the brewer is entitled to the refund.
(2) The brewer shall keep records documenting evidence of the destruction of the beer for which a refund of excise duty is claimed.
(3) An excise officer may be present to supervise the destruction of the beer on which excise duty has been paid.
SOR/89-259, s. 1.
Excise Duty Payments
5 (1) Subject to subsection (2), the duty imposed under the Act in respect of beer produced during a particular month shall be paid not later than the last day of the month following the particular month.
(2) If a licensed brewer is authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, the duty imposed under the Act in respect of beer produced during a six-month period shall be paid not later than the last day of the month following the period.
SOR/86-45, s. 3;
SOR/91-128, s. 3;
SOR/93-170, s. 2;
SOR/94-370, s. 2;
SOR/96-132, s. 2;
SOR/2006-51, s. 2;
2010, c. 25, s. 142.
6 The amount of allowance that shall be made to a brewer pursuant to subsection 170(2) of the Act in respect of beer produced by that brewer shall be an amount equal to the amount by which
(a) the duty that would have been payable under the Act if the duty had been assessed on the quantity of beer transferred to a tank before being packaged,
(b) the duty paid under the Act by the brewer in respect of beer produced by that brewer.
SOR/96-132, s. 3.
Information on Containers
7 (1) Every bottle, can, keg, sphere or barrel shall show the name and address of
(a) the brewer who packaged the beer; or
(b) the person for whom the beer is packaged.
(2) Where a name and address is shown pursuant to paragraph (1)(b), the brewer who packaged the beer shall provide a method of identifying the beer as his product.
SOR/86-45, s. 4.
8 Beer shall be deemed to be an export where it is delivered by a brewer
(a) for use as ships stores under the conditions described in the Ships Stores Regulations;
(b) to a base leased to the United States where a receipt for the beer is given by the commanding officer of the base or a person acting on the commanding officer's behalf;
(c) to a duty free shop licensed as such under the Customs Act, where the beer is for sale to persons who are about to leave Canada; or
(d) to an accredited representative for the accredited representative's use, where the beer is not sold or otherwise disposed of by the accredited representative.
SOR/90-471, s. 2.