Canadian Laws and regulations/ APPLICATION FORM/ Government contact info

[Denise & Tim]

TO Make alcohol you need a license, to use alcohol you need a registration- there is a different process for each, however you use the same form to apply for either. The form can be found at: http://www.cra-arc.gc.ca/E/pbg/ef/l63/README.html

MANUFACTURING ALCOHOL IN CANADA:
source: http://www.cra-arc.gc.ca/E/pub/em/edm2-2-1/edm2-2-1-e.html

- you must get a spirits license; WHICH WILL ALLOW YOU TO IMPORT, EXPORT, DENATURE AND TRANSPORT ALCOHOL.
-a spirits licensee is the only person authorized to manufacture denatured alcohol and specially denatured alcohol. (for fuel)

Listed below are some of the licensing highlights that will apply to your spirits producing operation:

A licence will be mandatory;
to get a license; complete application form L63, to any CCRA tax services office (address & phone numbers below), sign it, & provide a list of premises- you can have more than one, but they need to be authorized by the CCRA
Security will be required; of at least $5000, maximum of 2 million;For additional information on this topic, refer to http://www.cra-arc.gc.ca/E/pub/em/edm2-2-2/README.html
There will be no annual licensing fee;
You will be required to file monthly returns;
Your licence will be valid for two years. renewal will need to be done 30 days before it expires.
must be 18 years of age and have sufficient financial resources to conduct the business in a responsible manner.
In order to become a spirits licensee you will:
- need a business number- business inquiries line: 1 800 959 5525
- have to keep all records in paper or electronic format for a period of six years

USE, STORAGE & TRANSPORTATION OF ALCOHOL IN CANADA: Source: http://www.cra-arc.gc.ca/E/pub/em/edm2-4-1/edm2-4-1-e.html

-any person who posseses, supplies, received, buys, sells, uses, imports, exports, or performs any activity involving alcohol need to possess a registration issued by the ccra.

Duration of registration
-until cancelled or suspended by the CCRA


REGISTRATION AND LICENSING CONDITIONS IN CANADA:

- you must adhere to the registations activities
- CCRA has the authority to specify that may be carried out under a registration and the premises where these activites may be carried out, as well as impose any conditions on these activities that are considered appropriate in the circumstances.

How to apply for registration:
-complete application form L63, to any CCRA tax services office.
-sign it
-you need to provide a list of premises- you can have more than one, but they need to be authorized by the CCRA
-There are no fees


You will not get registered or licensed if you:
-failed in the past five years to comply with any act of parliament, that deals with the taxation or control of alcohol
-has acted to defraud her majesty in the past 5 years.



Need more information?

You can find related memoranda, forms and news releases as they become available at www.ccra-adrc.gc.ca/tax/technical/exciseduty-e.html.

Other related bulletins that are available in the Alcohol Series are A2, Highlights for Wine Producers and Packagers, A3, Highlights for Ferment-on-Premises Facilities and A4, Highlights for Chemical Still Dealers, Licensees and Registrants.

If you wish to discuss a specific matter, you may call your nearest Regional Excise Duty Manager. The phone numbers and addresses of our regional Excise Duty offices are listed at the end of this bulletin.

Comments or suggestions?

If you wish to make comments or suggestions regarding the contents of this bulletin, please write to us at the following address:

Attention: Excise Act, 2001 Implementation Group

Excise Duties and Taxes Division

Policy and Legislation Branch

Canada Customs and Revenue Agency

20th floor, Tower A

Place de Ville, 320 Queen Street

Ottawa ON K1A 0L5

Regional Excise Duty Operations

Atlantic Region
c/o Excise Duty Manager
P.O. Box 638
Halifax NS B3J 2T5

Phone: [phone]
Fax: [phone]

Quebec Region (District of Québec)

c/o Excise Duty Manager
Section 441 – 8
165 de la Pointe-aux-lièvres Street
Québec QC G1K 7L3

Phone: [phone]
Fax: [phone]

Quebec Region (District of Montréal)

c/o Excise Duty Manager
305 René-Lévesque Blvd. West, 7th floor
Montréal QC H2Z 1A6

Phone: [phone]
Fax: [phone]

Northern Ontario Region

c/o Excise Duty Manager
1730 St-Laurent Blvd., 3rd floor
P.O. Box 8257
Ottawa ON K1G 3H7

Phone: [phone]
Fax: [phone]

Southern Ontario Region

c/o Assistant Director, Excise Duty
5800 Hurontario Street
P.O. Box 6000, Station A
Mississauga ON L5A 4E9

Phone: [phone]
Fax: [phone]

Prairies Region

c/o Excise Duty Manager
220 – 4th Avenue South East, Room 420
Calgary AB T2G 0L1

Phone: [phone]
Fax: [phone]

Pacific Region

c/o Excise Duty Manager
9737 King George Highway, 5th floor
P.O. Box 9070, Station Main
Surrey BC V3T 5W6

Phone: [phone]
Fax: [phone]