Excise duty circulars
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Excise duty circulars
These circulars provide detailed technical information about the application and administration of the excise duty framework for beer.
Regulations and guidelines for excise duty licensing and bonding
- ED200-1 Licensing requirements for manufacturers of beer or malt liquor, wort, yeast, or malt products
- ED200-3 Financial security requirement for manufacturers of beer or malt liquor, wort, yeast or malt products
Guidelines for excise licensees
- ED200-51 Guidelines for licensees – Excise duty payable on deficiencies
- ED200-53 Guidelines for licensees – Submissions to the laboratory and scientific services division
- ED200-55 Guidelines for licensees – Special services payable for the alcoholometry system goods and services
Regulations and guidelines for breweries and brew‑on‑premises operations
- ED212-3 Guidelines for brewery operations – Excise supervision
- ED212-4 Guidelines for brewery operations – Beer produced
- ED212-5 Guidelines for brewery operations – Loss allowance
- ED212-6 Guidelines for brewery operations – Inter-brewery shipments
- ED212-7 Credit entitlements
- ED212-8 Guidelines for brewery operations – Beer samples for quality control purposes
- ED212-9 Guidelines for brewery operations – Destruction of duty paid beer
- ED212-10 Guidelines for brew on premises operations
- ED212-11 Application of rates of excise duty on the first 75,000 hectolitres of beer brewed in Canada
- ED212-12 Related or associated persons rules for brewers
- ED212-13 Filing requirements for licensed brewers
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2026-04-15