CONSOLIDATION

Brewery Regulations

C.R.C., c. 565

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 Regulations Respecting Breweries 1

Short Title

Interpretation

Production Day

Refunds on Destroyed Beer

Excise Duty Payments

Loss Allowance

Information on Containers

Exports

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

ii

CHAPTER 565

EXCISE ACT Brewery Regulations

Regulations Respecting Breweries

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

Interpretation 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.

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

Brewery Regulations Interpretation Sections 2-4

Production Day 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.

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

Brewery Regulations Excise Duty Payments Sections 5-8

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.

Loss Allowance 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,

exceeds (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.

Exports 8 Beer shall be deemed to be an export where it is delivered by a brewer

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

Brewery Regulations Exports Section 8

(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.

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

