An Act to amend the Excise Act (non-alcoholic beer)
Bill C-267 was a Private Member's Bill (sponsor: Liberal MP Brendan Hanley, Yukon) to exempt non-alcoholic beer from federal Excise Act duties. Until 2024, Canadian non-alcoholic beer was taxed differently from non-alcoholic wine and spirits despite identical alcohol content (under 0.5 percent ABV), producing an estimated $40-million annual market distortion. The bill was overtaken when the 2024 federal budget implementing legislation included the same exemption administratively. Died at first reading in 44-1.
Status
Quick learn
Would have exempted non-alcoholic beer (under 0.5 percent alcohol) from federal excise duty, matching how non-alcoholic wine and spirits are already treated. The 2024 federal budget delivered the same exemption administratively, so the bill was overtaken and died at first reading.
Issues this bill touches
- Tax & Fiscal Policy
Confirms federal beer excise does not apply to non-alcoholic beer.
Legislative history
- First reading
First reading in the House of Commons.
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Official source
Read full text on Parliament of Canada