An Act to amend the Income Tax Act (small brewery tax credit) = Loi modifiant la Loi de l'impôt sur le revenu (crédit d'impôt pour les petits producteurs de bière).: XB421-250/1-PDF

This enactment amends the Income Tax Act to provide a tax credit for taxpayers who brewed, in Canada, less than 15 001 hectolitres of beer and malt liquor in a fiscal year.

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Publication information
Department/Agency Canada. Parliament. House of Commons.
Title An Act to amend the Income Tax Act (small brewery tax credit) = Loi modifiant la Loi de l'impôt sur le revenu (crédit d'impôt pour les petits producteurs de bière).
Variant title Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour les petits producteurs de bière)
Short title: Supporting Small Brewers Act
Series title Bill C-... ; Bill C-250, 1st session, 42nd Parliament
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document
Note(s) First reading, March 9, 2016.
Text in English and in French.
Publishing information [Ottawa] : House of Commons, 2016.
Description ii, 2 p.
Catalogue number
  • XB421-250/1-PDF
Subject terms Beverage industry
Tax credits
Legislation
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