CONSOLIDATION

Brewery Departmental Regulations

C.R.C., c. 566

Current to June 20, 2022 Last amended on December 15, 2010



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. The last amendments came into force on December 15, 2010. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022 Last amended on December 15, 2010

TABLE OF PROVISIONS Departmental Regulations Respecting Breweries 1

Short Title

Interpretation

Supervision

Particulars to Be Recorded

Computation of Duty

Drawback

Returns

Current to June 20, 2022 Last amended on December 15, 2010

ii

CHAPTER 566

EXCISE ACT Brewery Departmental Regulations

Departmental Regulations Respecting Breweries

Short Title 1 These Regulations may be cited as the Brewery Departmental Regulations.

Interpretation 2 In these Regulations,

Act means the Excise Act; (Loi) light or near beer [Repealed, SOR/80-285, s. 1] package means any container in which beer is placed for shipment, sale or consumption; (paquet) process stock means beer in any process of manufacture prior to duty assessment; (stock en voie de fabrication) 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 (journée de production) production period [Repealed, SOR/91-129, s. 1] SOR/79-949, s. 1; SOR/80-8, s. 1; SOR/80-285, s. 1; SOR/85-1161, s. 1; SOR/91-129, s. 1.

Supervision 3 (1) Subject to subsection (2), an excise officer shall be present in every brewery to supervise the following operations: (a) gauging and recording the capacities of vessels and packages; (b) determining the quantities of beer for duty assessment;

Current to June 20, 2022 Last amended on December 15, 2010

Brewery Departmental Regulations Supervision Sections 3-5

(c) determining the quantities of duty paid beer returned to process stock for repackaging; and (d) destroying quantities of process stock.

(2) An excise officer is not required to be present in a brewery to supervise the operations in subsection (1) where the operations are carried out in a manner approved by the Department and are subject to controls and accounting procedures acceptable to the Department.

Particulars to Be Recorded 4 For the purposes of section 31 of the Act, the particulars required to be recorded in every brewery are as follows: (a) the quantities of raw materials and packaging materials used, brought into or removed from the brewery; (b) the quantity of each type of beer fermented, transferred to storage or otherwise disposed of; (c) the quantity of any material added to beer after fermentation; (d) the quantity of each type of beer transferred to a

tank from which it is to be packaged; (e) the quantity of each type of beer packaged; (f) the details of disposition of the packaged beer; (g) where beer has been exported from Canada, documentary evidence of the export; and (h) in respect of the beer, any allowance made under subsection 170(2) of the Act, any drawback of excise duty granted and any excise duty credited to the brewer. SOR/95-572, s. 1.

Computation of Duty 5 The excise duty on beer shall be charged and computed on the quantities of beer produced during each production day and may be reduced by an amount equal to the amount of duty imposed on

Current to June 20, 2022 Last amended on December 15, 2010

Brewery Departmental Regulations Computation of Duty Sections 5-7

(a) beer for which the brewer is entitled to a drawback

pursuant to section 173 of the Act or a refund pursuant to subsection 174(2) of the Act; or (b) beer returned to process stock. SOR/79-949, s. 2; SOR/80-8, s. 2; SOR/80-285, s. 2; SOR/85-1161, s. 2; SOR/91-129, s. 2.

Drawback 6 A brewer shall be allowed a drawback of the excise duty paid on beer that has been shipped for export if he has made a declaration pursuant to subsection 173(2) of the Act setting out (a) the quantity of beer exported; (b) the consignee; and (c) the details of the documentary evidence of the export. SOR/94-380, s. 2.

Returns 7 (1) The return required by section 175 of the Act shall be made (a) in the case of a licensed brewer authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, for each six-month period; or (b) in any other case, for each month. (2) The return shall set out the following particulars: (a) the quantity of beer produced; (b) the quantity of beer exported; (c) the quantity of beer on which excise duty was paid that has been destroyed or returned to process stock; and (d) the amount of excise duty paid on beer. SOR/94-380, s. 2; 2010, c. 25, s. 141.

Current to June 20, 2022 Last amended on December 15, 2010

