Budget Implementation Act, 2006, No. 2 (S.C. 2007, c. 2)
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Assented to 2007-02-21
62. (1) The schedule to the Act is amended by replacing the reference “(Sections 135, 170, 185 and 200)” after the heading “SCHEDULE” with the reference “(Sections 135, 170, 170.1, 185 and 200)”.
(2) Subsection (1) is deemed to have come into force on July 1, 2006.
63. (1) The schedule to the Act is amended by adding the following after Part II:
II.1 CANADIAN BEER
1. On the first 2,000 hectolitres of beer and malt liquor brewed in Canada,
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, $3.122 per hectolitre;
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $1.561 per hectolitre; and
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $0.2591 per hectolitre.
2. On the next 3,000 hectolitres of beer and malt liquor brewed in Canada,
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, $6.244 per hectolitre;
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $3.122 per hectolitre; and
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $0.5182 per hectolitre.
3. On the next 10,000 hectolitres of beer and malt liquor brewed in Canada,
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, $12.488 per hectolitre;
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $6.244 per hectolitre; and
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $1.0364 per hectolitre.
4. On the next 35,000 hectolitres of beer and malt liquor brewed in Canada,
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, $21.854 per hectolitre;
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $10.927 per hectolitre; and
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $1.8137 per hectolitre.
5. On the next 25,000 hectolitres of beer and malt liquor brewed in Canada,
(a) if it contains more than 2.5% absolute ethyl alcohol by volume, $26.537 per hectolitre;
(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $13.269 per hectolitre; and
(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, $2.2024 per hectolitre.
(2) Subsection (1) is deemed to have come into force on July 1, 2006, except that, for 2006,
(a) the reference to “35,000” in section 4 of Part II.1 of the schedule to the Act, as enacted by subsection (1), shall be read as a reference to “22,500”; and
(b) section 5 of Part II.1 of the schedule to the Act, as enacted by subsection (1), does not apply.
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