Excise Act

Marginal note:Definitions

4 In this Act,

beer concentrate

beer concentrate means any product

• (a) that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume,

• (b) that is either

  • (i) made by dehydrating a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

  • (ii) intended, before being offered for consumption as a beverage, to be transformed by dilution or hydration into a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, if the production of the product

    • (A) involves in whole or in part brewing malt, grain or any saccharine matter, and

    • (B) does not involve any process of distillation,

• (c) that is not intended or marketed for consumption as a beverage without further transformation on the premises where it is to be consumed as a beverage, and

• (d) for which the manner of the further transformation is approved by the Minister; (concentré de bière)

beer

beer or malt liquor means any product (other than wine, as defined in section 2 of the Excise Act, 2001) containing more than 0.5% absolute ethyl alcohol by volume that is

• (a) a fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

• (b) beer concentrate; (bière ou liqueur de malt)

brewer

brewer means any person who conducts, works, occupies or carries on any brewery, either personally or by an agent; (brasseur)

brewery

brewery means any place or premises where any beer is manufactured, and all offices, granaries, mash-rooms, cooling-rooms, vaults, yards, cellars and store-rooms connected therewith or in which any material to be used in the manufacture of beer is kept or stored, where any process of manufacture is carried on, where any apparatus connected with that manufacture is kept or used or where any of the products of brewing or fermentation are kept or stored, shall be held to be included in and to form part of the brewery to which they are attached or appurtenant; (brasserie)

malt

malt means any substance prepared by steeping grain or leguminous seeds in water, allowing the grain or seeds to germinate, and checking the germination by drying. (malt)