Brewery Regulations

Act: Excise Act, R.S.C. 1985, c. E-14
Regulation: Brewery Regulations, C.R.C., Vol. V, c. 565, p.3845, as amended

To Whom Does This Apply?

Manufacturers of beer licensed under the Excise Act.

Summary

The Brewery Regulations prescribe for brewers the definition of a production day, provides for refunds on destroyed beer, provides for a loss allowance and outlines the information required on containers. Beer exports and the payment of excise duty are also addressed.

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.

New Brunswick 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