Frequently Asked Questions About the Brewery Regulations

The Frequently Asked Questions (FAQs) below are meant to provide Canadians and businesses with basic information about the Canada Revenue Agency’s regulations. FAQ’s have only been added for some regulations - the Brewery Regulations (C.R.C., c. 565) were selected based on the number of visits these regulations receive on the Justice Canada website.

What is the purpose of this regulation?

These regulations provide the rules and requirements necessary for the application of the Excise Act with respect to the payment of excise duty imposed under the Act in respect of beer.

What are the key elements of this regulation?

These regulations provide detailed requirements with respect to

• Establishing a production day and notification requirements;
• The payment due date for excise duty imposed on beer produced in the month or, where authorized, the six-month period;
• The circumstances in which a refund of excise duty paid on beer that has been destroyed and the calculation of the loss allowance;
• The information that is required to be on every bottle, can, keg, sphere or barrel of beer, and
• The circumstances in which beer will be deemed to be exported.

How does this regulation affect Canadian businesses?

Beer producers must comply with the various calculations, information on containers and payment rules set out in the regulations.

What is the timeline for implementation?

These regulations were put into effect many years ago and are occasionally amended on the recommendation of the Minister of National Revenue.

Where can I get more information?

• Circular ED212-1, Brewery Regulations
• Circular ED 212-2, Brewery Departmental Regulations
• Circular ED 212-4, Guidelines for Brewery Operations - Beer Produced

For more information

• Cabinet Directive on Regulatory Management
• Red Tape Reduction Action Plan
• Canada–United States Regulatory Cooperation Council

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:

2014-12-19