C-26714470-71Elizabeth II2021-2022An Act to amend the Excise Act (non-alcoholic beer) An Act to amend the Excise Act (non-alcoholic beer) 20223

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Mr. Cannings441084

SUMMARYThis enactment amends the Excise Act in order to abolish duties of excise on beer or malt liquor containing not more than 0.5% absolute ethyl alcohol by volume.

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-14Excise Act

1(1)The portion of section 3 in Part II of the schedule to the Excise Act before paragraph (a) is replaced by the following:

3Per hectolitre of beer or malt liquor containing more than 0.5% absolute ethyl alcohol by volume but not more than 1.2% absolute ethyl alcohol by volume,

(2)Part II of the schedule to the Act is amended by adding the following after section 3:

4Per hectolitre of beer or malt liquor containing not more than 0.5% absolute ethyl alcohol by volume, $0.