• 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.

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.

• 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.

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

• (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.