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

2. In these Regulations,

“accredited representative”

“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”

“Act” means the Excise Act; (Loi)

“business day”

“business day”[Repealed, SOR/2006-51, s. 1]

“package”

“package” means any container in which beer is placed for shipment, sale or consumption; (paquet)

“period”

“period”[Repealed, SOR/93-170, s. 1]

“production day”

“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”

“production period”[Repealed, SOR/91-128, s. 1]

• 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.

• 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.