Archived - Notice of Ways and Means Motion to amend the Excise Act
That it is expedient to amend the Excise Act as follows:
Beer Taxation
1 (1) The portion of the
definition beer or malt liquor in section 4 of the Excise Act before paragraph (a) is replaced by the
following:
beer or malt liquor means any
product (other than wine, as defined in section 2 of
the Excise Act, 2001) containing more than 0.5% absolute ethyl alcohol by volume
that is
(2) Subsection (1) comes into force,
or is deemed to have come into force, on July 1, 2022.
2 (1) Subsection 170.1(3)
of the Act is replaced by the following:
Exclusion of
exports
(3) In subsection (1), the reference to “first 75,000 hectolitres of beer and
malt liquor brewed in Canada” does not include beer or malt liquor that is exported or deemed to be
exported under section 173.
(2) Subsection (1) comes into force,
or is deemed to have come into force, on July 1, 2022.
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