Brewery Departmental Regulations

Act: Excise Act, R.S.C. 1985, c. E-14
Regulation: Brewery Departmental Regulations, C.R.C. Vol. V, C. 566, p.3847, as amended

To Whom Does This Apply?

Manufacturers of beer licensed under the Excise Act.

Summary

The Brewery Departmental Regulations prescribe the calculation for how much excise duty is to be paid as well as when a licensed brewer is entitled to a drawback. In addition they set out the information that must be recorded in a brewer's books and records and the information required in the monthly return to be provided to the CRA.

If you require personal assistance, you may contact the Regional Excise Duty Office closest to you. These offices are located in Halifax, Quebec, Montreal, Ottawa, Toronto, Calgary and Vancouver. For a complete listing, please refer to the Excise Duty Memorandum 1.1.2, Regional Excise Duty Offices in the Related Reading section.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
National
Excise Duty Operations - Alcohol
Canada Revenue Agency
Ottawa, Ontario  K1A 0L5
Fax: 613-954-2226
Toll-free (publications): 1-800-959-2221(Forms and Publications)
Web site: http://www.cra-arc.gc.ca/tax/technical/excise-e.html