An Act to amend the Income Tax Act (small brewery, winery or distillery tax credit) = Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour les petits producteurs de bière, de vin et de spiritueux).: XB421-464/1-PDF

"This enactment amends the Income Tax Act to provide a tax credit for taxpayers who brew, in Canada, not more than 15 000 hectolitres of beer and malt liquor or produce, in Canada, not more than 15 000 hectolitres of wine or spirits in a taxation year"--Summary, page ii.

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada. Parliament. House of Commons.
Title An Act to amend the Income Tax Act (small brewery, winery or distillery tax credit) = Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour les petits producteurs de bière, de vin et de spiritueux).
Variant title Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour les petits producteurs de bière, de vin et de spiritueux)
Short title : Supporting Small Breweries, Wineries and Distilleries Act
Series title Bill C-... ; Bill C-464, 1st session, 42nd Parliament
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document
Note(s) "First reading, June 19, 2019."
Title from cover.
Issued also in HTML format.
Text in English and in French.
Publishing information [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2019.
Description 1 online resource (ii, 2 pages).
Catalogue number
  • XB421-464/1-PDF
Subject terms Legislation
Tax credits
Alcoholic beverages
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