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Excise Act

Version of section 4 from 2008-06-18 to 2017-12-13:

Marginal note:Definitions

 In this Act,

beer or malt liquor

bière ou liqueur de malt

beer or malt liquor means all 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, but does not include wine as defined in section 2 of the Excise Act, 2001; (bière ou liqueur de malt)



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



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 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)

  • R.S., 1985, c. E-14, s. 4
  • 2002, c. 22, s. 364
  • 2008, c. 28, s. 49
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