Excise Act (R.S.C., 1985, c. E-14)

AMENDMENTS NOT IN FORCE

• — 2022, c. 10, s. 133

  • • 133 (1) The portion of the definition beer or malt liquor in section 4 of the Excise Act before paragraph (a) is replaced by the following:

      beer

      beer or malt liquor means any product (other than wine, as defined in section 2 of the Excise Act, 2001) containing more than 0.5% absolute ethyl alcohol by volume that is

    • (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2022.

• — 2022, c. 10, s. 134

  • • 134 (1) Subsection 170.1(3) of the Act is replaced by the following:

      • Exclusion of exports

        (3) In subsection (1), the reference to “first 75,000 hectolitres of beer and malt liquor brewed in Canada” does not include beer or malt liquor that is exported or deemed to be exported under section 173.

    • (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2022.