170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor the duties of excise set out in the schedule, which duties shall be paid to the collector as provided in this Act.
Marginal note:Wastage allowance
(2) Notwithstanding subsection (1), where beer or malt liquor is produced by a person licensed under section 168 to carry on the trade or business of a brewer, an allowance prescribed by the regulations shall be made for loss in production based on the duty assessed on the beer or malt liquor produced, but the allowance shall not exceed five per cent thereof.
- R.S., c. E-12, s. 171
- R.S., c. 15(1st Supp.), s. 29
- 1980-81-82-83, c. 68, s. 65
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