Marginal note:Duties — beer or malt liquor
170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor, other than beer concentrate, the duties of excise set out in Part II of the schedule, which duties shall be paid to the collector as provided in this Act.
Marginal note:Duties — beer concentrate
(1.1) There shall be imposed, levied and collected, and paid to the collector as provided in this Act, on beer concentrate the duties of excise determined by the following formula:
A × B × C
- is the quantity in litres of beer concentrate,
- is the maximum quantity, determined in hectolitres, of any particular beer product that can be transformed in a manner approved by the Minister from a litre of that beer concentrate, and
- is the rate of duties of excise set out in Part II of the schedule that is applicable in respect of a hectolitre of that particular beer product.
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., 1985, c. E-14, s. 170
- 2007, c. 2, s. 60
- 2017, c. 33, s. 167
- Date modified: