Ottawa, June 8, 1977

A Regional Director of Excise may exempt specified operations in a brewery from excise supervision under certain conditions.

REFERENCES

Excise Act, Paragraph 29(2)(a).
Departmental Brewery Regulations, Sections 3 and 4.

COMPLIANCE

1. Subject to section 2, a Regional Director of Excise may permit a brewer to perform the operations, described in subsection 3(1) of the Departmental Brewery Regulations, without excise supervision.

2. (1) The brewer is to satisfy the Regional Director that his accounting system, internal controls and operations ensure the accuracy and reliability of his accounting records and ensure security control over all goods subject to excise.

(2) The accounts and controls described in subsection (1) are to include an inventory statement prepared, at least once each fiscal year, on the basis of

(a) physical stock-taking by the licensee of all beer in process; and
(b) physical stock-taking by the licensee under the supervision of an excise officer of all duty paid beer on the brewery premises.

Regional Directors are requested to insure that a copy of this Circular is forwarded by registered mail to all Excise Duty Licensees concerned who are located in their regions.

Circular ED 212-3, October 31, 1975 is superseded.

THIS CIRCULAR IS ISSUED UNDER THE AUTHORITY OF THE ASSISTANT DEPUTY MINISTER OF NATIONAL REVENUE, EXCISE, AS INFORMATION RELATING TO THE PROVISIONS OF THE EXCISE ACT AND REGULATIONS.