Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Every brewer to make returns

175. Every person who carries on business as a brewer shall render to the collector a just and true account in writing, extracted from the books kept as required by this Act, and the account shall exhibit such particulars as may be required by ministerial regulations.

Marginal note:Brewing without a licence

• 176. (1) Every person who, without having a licence under this Act then in force,

  • (a) makes or brews any beer or malt liquor, except beer that is made or brewed for personal or family consumption or to be given away without charge and that is not for sale or commercial use, or

  • (b) has in his possession, whether the owner thereof or not, any beer or malt liquor that has not been made or brewed, distributed or disposed of in accordance with this Act,

  is guilty of an indictable offence and liable

  • (c) for a first offence, to a fine of not more than one hundred dollars and not less than twenty-five dollars, and in default of payment of the fine to a term of imprisonment, with or without hard labour, of not more than three months and not less than one month, and

  • (d) for each subsequent offence, to a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars, and in default of payment of the fine to a term of imprisonment with hard labour of not more than six months and not less than two months.

• Marginal note:Additional punishment

  (2) Every person who becomes liable to the punishment provided for in subsection (1) shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by that person under this Act.

• Marginal note:Exception

  (3) Subsection (1) does not apply to a person who is licensed as a spirits licensee under section 14 of the Excise Act, 2001 and who produces beer solely for the purpose of distilling the beer.

Marginal note:Illegal possession of apparatus

177. Every person who has in his possession any brewing apparatus contrary to this Act shall incur, for a first offence, a fine of not more than one hundred dollars and not less than twenty-five dollars, and for each subsequent offence a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars and, in either case, all brewing apparatus may be seized as forfeited.

Marginal note:Penalties

• 178. (1) Every brewer who

  • (a) fails to keep any record or make any entry or return as required by ministerial regulations,

  • (b) removes beer or malt liquor from the vessels in which it is to be gauged before the quantity has been determined and assessed for duty,

  • (c) adds to the volume of beer or malt liquor after assessment of duty except under the supervision of an officer,

  • (d) evades or attempts to evade the payment of duties imposed by this Act, or any part thereof, or

  • (e) fails to comply with any of the requirements of this Act or any ministerial regulation,

  is liable to a fine of not more than five thousand dollars and not less than one thousand dollars and shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty, if any, that should have been paid by him under this Act.

• Marginal note:Seizure

  (2) All vessels, utensils and apparatus, the property of the brewer referred to in subsection (1), used in or about the licensed brewery, and all beer, grain, malt or wort found in or about the brewery, may be seized as forfeited.