Federal

Federal excise licence

Producing or packaging spirits or wine needs a licence under the Excise Act, 2001; brewing beer for sale needs a brewer’s licence under the Excise Act, with a bond of at least $5,000. Excise duty is also payable on what you produce. Wine made wholly from Canadian honey or apples is exempt from duty, and so is a wine licensee with $50,000 or less in sales — an exemption from the duty, not from the licence.

Who issues it
Canada Revenue Agency

Who needs it

The rules behind this page

  • Excise Act, 2001(ss. 60, 62, 122 and 135)Government of Canada (Justice Laws) · Current to 2026-09-03
  • Excise Act (beer)(ss. 168 and 176)Government of Canada (Justice Laws) · Current to 2026-09-03

Last checked 26 September 2026. We check this guide regularly against Island Health, provincial and municipal sources, but regulations and laws change often and we can’t guarantee it is complete or current. Confirm with Island Health and your municipality before you apply, build or sell.

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