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.
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,
(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.
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.
- SOR/90-471, s. 2.
- Date modified: