Excise duty circulars

Effective July 1, 2003, most excise duty licensees (that is, for wine, spirits and tobacco products) are now licensed or registered under the Excise Act, 2001. The ED circulars listed below do not relate to them. For information on spirits, wine and tobacco products relating to excise duty licensees and registrants, go to Excise duties technical information.

Brewers and breweries continue to be licensed under the Excise Act. Only ED circulars published in 1995 or later are available in electronic format. To obtain copies of ED circulars dated before 1995, contact your regional excise office listed at Contact Information – Excise and Specialty Tax Directorate. Also, most regulations under the Excise Act have been repealed as a result of the implementation of the Excise Act, 2001.

Please note that the only ED circulars that will be updated are those relating to breweries, on an as-required basis.

Regulations and guidelines for excise duty licensing and bonding

• ED200-1 Regulations Prescribing Fees for Licences Issued Under the Excise Act
• ED200-2 Guidelines for Excise Duty Licensing and Bonding - Application and Issuance of Excise Duty Licenses
• ED200-3 Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products
• ED200-4 Guidelines for Excise Duty Licensing and Bonding - Change after Issuance of Licence
• ED200-5 Guidelines for Excise Duty Licensing and Bonding - Alterations to Premises after Original Application

Guidelines for excise licensees

• ED200-51 Guidelines for Licensees - Excise Duty Payable on Deficiencies
• ED200-52 Guidelines for Licensees - Signatures
• ED200-53 Guidelines for Licensees - Submissions to the Laboratory and Scientific Services Division
• ED200-55 Guidelines For Licensees - Special Services Payable For The Alcoholometry System Goods And Services

Regulations, guidelines for breweries and brew‑on‑premises operations

• ED212-1 Brewery Regulations
• ED212-2 Departmental Regulations Respecting Breweries
• ED212-3 Guidelines For Brewery Operations - Excise Supervision
• ED212-4 Guidelines for Brewery Operations - Beer Produced
• ED212-5 Guidelines for Brewery Operations - Loss Allowance
• ED212-6 Guidelines For Brewery Operations - Inter-Brewery Shipments
• ED212-7 Credit Entitlements
• ED212-8 Guidelines for Brewery Operations - Beer Samples for Quality Control Purposes
• ED212-9 Guidelines for Brewery Operations - Destruction of Duty Paid Beer
• ED212-10 Guidelines for Brew on Premises Operations
• ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada
• ED212-12 Related or Associated Persons Rules for Brewers
• ED212-13 Filing Requirements for Licensed Brewers