PART IIIBreweries (continued)
Duties of Excise (continued)
Marginal note:Definition of inflationary adjusted year
Marginal note:Annual adjustments
(2) Each rate of duty set out in Part II of the schedule applicable in respect of a hectolitre of beer or malt liquor is to be adjusted on April 1 of an inflationary adjusted year so that the rate is equal to the greater of
(a) the rate determined by the formula
A × B
- is the rate of duty applicable to the hectolitre on March 31 of the inflationary adjusted year, and
- is the amount, rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth, determined by the formula
- is the Consumer Price Index for the 12-month period ending on September 30 of the particular year preceding the inflationary adjusted year, and
- is the Consumer Price Index for the 12-month period ending on September 30 of the year preceding the particular year, and
(b) the rate of duty referred to in the description of A in paragraph (a).
(3) The adjusted rate determined under subsection (2) is to be rounded
(a) in the case of the rates set out in sections 1 and 2 of Part II of the schedule, to the nearest one-hundredth or, if the adjusted rate is equidistant from two consecutive one-hundredths, to the higher one-hundredth; and
(b) in the case of the rate set out in section 3 of Part II of the schedule, to the nearest one-thousandth or, if the adjusted rate is equidistant from two consecutive one-thousandths, to the higher one-thousandth.
Marginal note:Consumer Price Index
(4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by
(b) dividing the aggregate obtained under paragraph (a) by 12; and
(c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.
- 2017, c. 20, s. 42
Marginal note:Computation of duty
171 The duty imposed by this Act on beer or malt liquor shall be charged and computed in such manner as may be prescribed by ministerial regulations.
- R.S., 1985, c. E-14, s. 171
- 1999, c. 17, s. 144(E)
Marginal note:Beer brewed for non-commercial use
172 (1) Notwithstanding sections 170 and 171, the duties of excise thereby imposed shall not be levied or collected on beer that is made or brewed by any person for personal or family consumption or to be given away without charge and that is not for sale or commercial use.
Marginal note:Exempt brewing apparatus
(2) Any apparatus used only for making or brewing beer in the circumstances described in subsection (1) is exempt from the provisions of this Act respecting the possession of brewing apparatus by unlicensed persons.
(3) and (4) [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 64]
Marginal note:Offence and punishment
(5) Every one who makes or brews beer for personal or family consumption or to be given away without charge and who sells or puts to a commercial use beer so made or brewed is guilty of an indictable offence and liable to the penalties provided by subsection 176(1) for making or brewing beer without a licence.
- R.S., 1985, c. E-14, s. 172
- R.S., 1985, c. 7 (2nd Supp.), s. 64
Marginal note:Drawback on beer exported
173 (1) Every licensed brewer who exports beer or malt liquor of his own manufacture is entitled to receive a drawback equivalent to the duty imposed thereon, and the amount of the drawback shall be computed in such manner and by such means as are directed by ministerial regulations.
Marginal note:Notice of intention to export
(2) No drawback under this section shall be allowed or paid unless the brewer claiming it gave notice to an officer of his intention to export the beer or malt liquor in respect of which the drawback is claimed and made such declaration respecting the quantity thereof as is required by ministerial regulations.
Marginal note:Transactions deemed to be exports
(3) For the purposes of this section and section 174, the delivery of beer or malt liquor
(a) for use as ships’ stores, or
(b) to or for the use of any person or class of persons designated by the Governor in Council,
under such conditions as the Governor in Council prescribes, shall be deemed to be an export.
- R.S., 1985, c. E-14, s. 173
- 1999, c. 17, s. 144(E)
- 2002, c. 22, s. 425(F)
174 (1) The Governor in Council may make such regulations as to him seem necessary for carrying into effect and enforcing the provisions of this Act respecting the operation of a licensed brewery, the information to be shown on containers, the keeping of records, the making of entries and returns, the sale or removal from a licensed brewery of beer for exportation and the collection of the duties imposed by this Act.
(2) Regulations made under this section may provide for the destruction of beer that has become unfit for use
(a) in storage tanks, bottles, kegs or other containers, before it was shipped from the brewery, or
(b) in the containers in which it was shipped from the brewery,
and for the refunding to the brewer, in whole or in part, of the duty paid on beer so destroyed.
- R.S., 1985, c. E-14, s. 174
- R.S., 1985, c. 7 (2nd Supp.), s. 65, c. 12 (4th Supp.), s. 64
- 2000, c. 30, s. 168(F)
Marginal note:Every brewer to make returns
175 Every person who carries on business as a brewer shall render to the collector a just and true account in writing, extracted from the books kept as required by this Act, and the account shall exhibit such particulars as may be required by ministerial regulations.
- R.S., 1985, c. E-14, s. 175
- 1999, c. 17, s. 144(E)
Offences and Punishment
Marginal note:Brewing without a licence
(a) makes or brews any beer or malt liquor, except beer that is made or brewed for personal or family consumption or to be given away without charge and that is not for sale or commercial use, or
(b) has in his possession, whether the owner thereof or not, any beer or malt liquor that has not been made or brewed, distributed or disposed of in accordance with this Act,
is guilty of an indictable offence and liable
(c) for a first offence, to a fine of not more than one hundred dollars and not less than twenty-five dollars, and in default of payment of the fine to a term of imprisonment, with or without hard labour, of not more than three months and not less than one month, and
(d) for each subsequent offence, to a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars, and in default of payment of the fine to a term of imprisonment with hard labour of not more than six months and not less than two months.
Marginal note:Additional punishment
(2) Every person who becomes liable to the punishment provided for in subsection (1) shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by that person under this Act.
- R.S., 1985, c. E-14, s. 176
- R.S., 1985, c. 7 (2nd Supp.), s. 66
- 2002, c. 22, s. 365
- Date modified: