Bill C-266
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- ENGLISH
- SUMMARY SUMMARY
- Excise Act Excise Act
- Excise Act, 2001 Excise Act, 2001
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First Session, Forty-fourth Parliament, 70-71 Elizabeth II, 2021-2022 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Act and the Excise Act, 2001 (adjusted duties — beer, malt liquor, spirits and wine)
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FIRST READING, March 31, 2022
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Mr. Kelly |
SUMMARY
This enactment amends the Excise Act and the Excise Act, 2001, to repeal or amend sections of those Acts that provide for annual adjustments to the duties imposed on beer, malt liquor, spirits and wine.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 44th Parliament, 70-71 Elizabeth II, 2021-2022 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-266 |
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An Act to amend the Excise Act and the Excise Act, 2001 (adjusted duties — beer, malt liquor, spirits and wine) |
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. E-14
Excise Act
1 Section 170.2 of the Excise Act is repealed.
2 The Schedule to the Act is amended by replacing the references after the heading “SCHEDULE” with the following:
(Sections 135, 170, 170.1, 185 and 200)
3 Parts II and II.1 of the Schedule to the Act are replaced by the following:
II. Beer
1 Insertion start On all Insertion end beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume, Insertion start $31.22 Insertion end per hectolitre.
2 Insertion start On all Insertion end beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $15.61 Insertion end per hectolitre.
3 Insertion start On all Insertion end beer or malt liquor containing not more than 1.2% absolute ethyl alcohol by volume, Insertion start $2.591 Insertion end per hectolitre.
II.1 Canadian Beer
1 Insertion start On Insertion end the first 2,000 hectolitres of beer and malt liquor brewed in Canada,
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(a) if it contains more than 2.5% absolute ethyl alcohol by volume, Insertion start $3.122 per hectolitre Insertion end ;
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(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $1.561 per hectolitre Insertion end ; and
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(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, Insertion start $0.2591 per hectolitre Insertion end .
2 Insertion start On Insertion end the next 3,000 hectolitres of beer and malt liquor brewed in Canada,
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(a) if it contains more than 2.5% absolute ethyl alcohol by volume, Insertion start $6.244 per hectolitre Insertion end ;
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(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $3.122 per hectolitre Insertion end ; and
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(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, Insertion start $0.5182 per hectolitre Insertion end .
3 Insertion start On Insertion end the next 10,000 hectolitres of beer and malt liquor brewed in Canada,
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(a) if it contains more than 2.5% absolute ethyl alcohol by volume, Insertion start $12.488 per hectolitre Insertion end ;
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(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $6.244 per hectolitre Insertion end ; and
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(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, Insertion start $1.0364 per hectolitre Insertion end .
4 Insertion start On Insertion end the next 35,000 hectolitres of beer and malt liquor brewed in Canada,
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(a) if it contains more than 2.5% absolute ethyl alcohol by volume, Insertion start $21.854 per hectolitre Insertion end ;
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(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $10.927 per hectolitre Insertion end ; and
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(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, Insertion start $1.8137 per hectolitre Insertion end .
5 Insertion start On Insertion end the next 25,000 hectolitres of beer and malt liquor brewed in Canada,
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(a) if it contains more than 2.5% absolute ethyl alcohol by volume, Insertion start $26.537 per hectolitre Insertion end ;
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(b) if it contains more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, Insertion start $13.269 per hectolitre Insertion end ; and
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(c) if it contains not more than 1.2% absolute ethyl alcohol by volume, Insertion start $2.2024 per hectolitre Insertion end .
2002, c. 22
Excise Act, 2001
4 Section 123.1 of the Excise Act, 2001 is repealed.
5 Section 135.1 of the Act is repealed.
6 (1) Subparagraphs 217(2)(a)(i) and (ii) of the Act are replaced by the following:
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(i) Insertion start $11.696 Insertion end multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,
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(ii) Insertion start $0.62 Insertion end multiplied by the number of litres of wine to which the offence relates, and
(2) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following:
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(i) Insertion start $23.392 Insertion end multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,
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(ii) Insertion start $1.24 Insertion end multiplied by the number of litres of wine to which the offence relates, and
7 (1) Subparagraphs 218(2)(a)(i) and (ii) of the Act are replaced by the following:
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(i) Insertion start $23.392 Insertion end multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and
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(ii) Insertion start $1.24 Insertion end multiplied by the number of litres of wine to which the offence relates, and
(2) Subparagraphs 218(3)(a)(i) and (ii) of the Act are replaced by the following:
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(i) Insertion start $35.088 Insertion end multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and
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(ii) Insertion start $1.86 Insertion end multiplied by the number of litres of wine to which the offence relates, and
8 Section 242 of the Act is replaced by the following:
Contravention of section 72
242 Every person who contravenes section 72 is liable to a penalty equal to Insertion start $1.24 per Insertion end litre of wine to which the contravention relates.
9 (1) Paragraph 243(1)(b) of the Act is replaced by the following:
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(b) if the contravention relates to wine, Insertion start $1.24 per Insertion end litre of that wine.
(2) Paragraph 243(2)(b) of the Act is replaced by the following:
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(b) if the contravention relates to wine, Insertion start $0.62 per Insertion end litre of that wine.
10 Paragraph 243.1(b) of the Act is replaced by the following:
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(b) if the contravention relates to wine, Insertion start $0.62 per Insertion end litre of that wine.
11 Schedule 4 to the Act is replaced by the following:
1 Spirits: Insertion start $11.696 Insertion end per litre of absolute ethyl alcohol contained in the spirits.
2 Spirits containing not more than 7% absolute ethyl alcohol by volume: Insertion start $0.295 Insertion end per litre of spirits.
12 Schedule 6 to the Act is replaced by the following:
Wine:
(a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, Insertion start $0.0205 Insertion end per litre;
(b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, Insertion start $0.295 Insertion end per litre; and
(c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, Insertion start $0.62 Insertion end per litre.
13 Sections 1 to 12 apply to the 2022 and subsequent taxation years.
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Published under authority of the Speaker of the House of Commons
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