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