Excise Act

Federal excise duty on Canadian beer gets lower rates for small brewers and a continued 2% annual inflation cap

Two sets of changes have been made to the federal Excise Act affecting beer duty. First, the preferential reduced-duty schedule for Canadian brewers has been restructured: the first 2,000 hectolitres now attract a dut…

Excise duty rate tiers for small Canadian brewers restructured: first 2,000 hL tier rises from 5% to 10%, next 10,000 hL tier rises from 20% to 40%

The reduced excise duty rates that apply to beer and malt liquor brewed in Canada by smaller producers have been restructured across the volume tiers in Schedule II.1. The first 2,000 hectolitre tier, which previously…