Act: Excise Act, R.S.C. 1985, c. E-14
Regulation: Excise Act Licence Fees Regulations, C.R.C., Vol. V , c. 571, p. 3877
Since July 1, 2003, there are no fees for excise duty licences with the exception of a brewery licence. The annual fee for a brewery licence is $50.
The Excise Act Licence Fees Regulations set out the annual fee of $50 that the CRA charges for issuing and renewing excise duty licences for the manufacture of beer only.
If you require personal assistance, you may contact the regional excise duty office closest to you. These offices are located in Halifax, Quebec, Montreal, Mississauga, Calgary and Vancouver. For a complete listing, please refer to the Excise Duty Memorandum 1.1.2, Regional Excise Duty Offices in the Related Reading section.
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
Manitoba Contact(s):
See National Contact.
National Contact(s):
National
Excise and GST/HST Rulings Directorate
Excise Duties and Taxes Division
Excise Duty Operations - Alcohol
Canada Revenue Agency
Ottawa, Ontario K1A 0L5
Fax: 613-954-2226
Toll-free (publications): 1-800-959-2221(Forms and Publications)
Web site: http://www.cra-arc.gc.ca/tx/tchncl/xcs-eng.html