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
Do you need it?
You need it if
- You produce or package spirits or wine, or brew beer for sale.
Where this comes from
Sources
- Excise Act, 2001(ss. 14 and 62)Government of Canada (Justice Laws) · Current to 2026-09-03
- Excise Act (beer)(s. 168)Government of Canada (Justice Laws) · Current to 2026-09-03
How to get it
- 1
Spirits or wine: form L63A
Send it to your regional CRA excise office with a list of your premises — and for spirits, a business plan and security of $5,000 or more. There is no application fee.
- 2
Beer: forms L1, E110 and E111
One set per location, with a floor plan, business, operating, sales and financial plans; submit through My Business Account or by mail. A surety bond is required, and the fee is $51.10 a year.
- 3
Have it before your LCRB final inspection
The provincial manufacturer licence can’t be issued without it.
Where this comes from
Sources
- L63A Application for an Alcohol Licence or RegistrationCanada Revenue Agency · Date modified 2026-09-22
- EDM3-1-1 Producers and packagers of spiritsCanada Revenue Agency · May 2026
- Regulations prescribing fees for licences issued under the Excise ActCanada Revenue Agency · January 2025
- Apply for a manufacturer licenceLiquor and Cannabis Regulation Branch · Page modified 2026-05-14
Once you have it
- Spirits and wine licences last up to two years; a brewer’s licence renews every April 1. Excise duty is also payable on what you produce.
Where this comes from
Sources
- EDM3-1-1 Producers and packagers of spiritsCanada Revenue Agency · May 2026
- Regulations prescribing fees for licences issued under the Excise ActCanada Revenue Agency · January 2025
- Excise Act, 2001(s. 122)Government of Canada (Justice Laws) · Current to 2026-09-03
Which businesses need 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