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Bond Information

Individual circumstances may vary. You may wish to contact the licensed insurer’s representative or a licensed insurance agent if you need advice about your insurance needs.

All currency amounts shown are in Canadian dollars (CAD).

Brewer's Excise Duty Licence Bond

Brewers licensed under the Excise Act who do not manufacture wort require a Brewer's Excise Duty Licence Bond. Brewers who manufacture both beer and wort require a Brewer and Wort Manufacturer's Excise Duty Licence Bond (also available for purchase on this site).
Before You Apply
  • Regional excise duty offices serve as the Canada Revenue Agency's (CRA's) liaison with licensees, registrants and the general public on all matters relating to the excise duty program.
  • You must know the bond amount and the bond effective (start) date to complete your bond application.
  • The information provided in your bond application must match the information in your brewer and wort manufacturer licence application and any required supporting documents.
  • After you have completed your bond application, we will sign it, seal it and send it to you.

After You Receive Your Bond

Failure to accurately follow these instructions could result in your bond being rejected by the Canada Revenue Agency (CRA).

You may not make any corrections or changes to the signed and sealed bond. Using correction fluid or tape or making handwritten changes will result in the bond being rejected. If you have made an error on the bond or the bond is rejected by the CRA, contact us and we will re-issue it to you.

Step 1: Sign

  • The Principal (licensee) has to sign the bond in the Signature and seal box. If the licensee is a company, an authorized officer has to sign in the Signature and seal box and print their name and title in the Title box.

Step 2: Seal

  • For corporations, stamp the bond with the embossed impression of your corporate seal beside your signature. The name on the seal has to match exactly the licensee's name on the bond.
  • Subsidiary companies can use their parent company's corporate seal if prior approval has been granted by the CRA.

Step 3: Witness

  • A witness has to sign the bond on the Witness for the Principal line and print their name beside their signature.

Step 4: Deliver

  • Deliver the original bond to the CRA at the address for your region (see Obligee below).
  • Photocopies of the bond are not acceptable.

You will receive a copy of these instructions with your bond.


If Something Changes
  • If the required bond amount or your name changes, you can request an endorsement from us to update your bond. No other changes are allowed. You will need to present the endorsement to the CRA.
  • The signature requirements for endorsements are the same as the original bond.
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
Contact
General Enquiries
Toll Free (Canada): +1 866-330-3304
Fax: +1 613- 954-2226
Atlantic Region
Excise Duty Manager
PO BOX 638 STN CENTRAL
HALIFAX NS  B3J 2T5
CANADA

Toll Free (Canada): +1 888-327-7999
Fax: +1 902-450-8559

Quebec Region
Excise Duty Manager
Section 492
305 RENÉ-LÉVESQUE BLVD W
PO BOX 32
MONTREAL QC  H2Z 1A6
CANADA

Toll Free (Canada): +1 888-651-7834
Telephone: +1 514-283-7285
Fax: +1 514-283-6154
Ontario Region
Excise Duty – General Information
5800 HURONTARIO ST
MISSISSAUGA ON  L5R 4B4
CANADA

Toll Free (Canada): +1 866-667-9851
Fax: +1 905-615-2814

Prairie Region
Excise Duty Manager
7th Floor
220 4 AVE SE
CALGARY AB  T2G 0L1
CANADA

Toll Free (Canada): +1 866-439-4202
Telephone: +1 587-475-3588
Fax: +1 403-292-4075
Pacific Region
Excise Duty Manager
200-1010SM
9755 KING GEORGE BLVD
SURREY BC  V3T 5E1
CANADA

Telephone: +1 778-374-8249
Fax: +1 604-658-8660
Excise Act, RSC 1985, c. E-14 (Part III - Breweries)

Applicants who are residents of these countries and territories requesting bonds for up to $100,000 are not required to provide financial information as part of their application:

Aland Islands
Albania
Algeria
American Samoa
Andorra
Anguilla
Antigua and Barbuda
Argentina
Armenia
Aruba
Ascension Island
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belgium
Belize
Benin
Bermuda
Bhutan
Bonaire, Sint Eustatius and Saba
Bosnia and Herzegovina
Botswana
Brazil
British Indian Ocean Territory
British Virgin Islands
Brunei
Bulgaria
Burkina Faso
Burundi
Cabo Verde
Cambodia
Cameroon
Canada
Cayman Islands
Chile
Christmas Island
Cocos (Keeling) Islands
Colombia
Comoros
Cook Islands
Costa Rica
Croatia
Curaçao
Cyprus
Czech Republic
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
Egypt
Estonia
Ethiopia
Falkland Islands (Malvinas)
Faroe Islands
Fiji
Finland
France
French Guiana
French Polynesia
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Guadeloupe
Guam
Guatemala
Guernsey
Guyana
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Jordan
Kazakhstan
Kuwait
Laos
Latvia
Lesotho
Liechtenstein
Lithuania
Luxembourg
Macao
Madagascar
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique
Mauritius
Mayotte
Mexico
Micronesia
Moldova
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Nepal
Netherlands
New Caledonia
New Zealand
Niger
Nigeria
Niue
Norfolk Island
North Macedonia
Northern Mariana Islands
Norway
Oman
Palau
Panama
Paraguay
Peru
Philippines
Pitcairn Islands
Poland
Portugal
Puerto Rico
Qatar
Réunion
Romania
Saint Barthélemy
Saint Helena
Saint Martin
Saint Pierre and Miquelon
Saint Vincent and the Grenadines
San Marino
São Tomé and Príncipe
Saudi Arabia
Senegal
Serbia
Seychelles
Singapore
Sint Maarten
Slovakia
Slovenia
South Africa
South Georgia and the South Sandwich Islands
South Korea
Spain
Svalbard and Jan Mayen
Sweden
Switzerland
Taiwan
Tanzania
Tokelau
Tonga
Trinidad and Tobago
Tristan da Cunha
Türkiye
Turks and Caicos Islands
Uganda
United Arab Emirates
United Kingdom
United States of America
Uruguay
US Virgin Islands
Uzbekistan
Vatican City
Wallis and Futuna
Zambia

Bond applications for Applicants who are residents of these countries and territories will require underwriting review:

Afghanistan
Angola
Bolivia
Chad
Congo
Côte d'Ivoire
Cuba
El Salvador
Equatorial Guinea
Eswatini
Gabon
The Gambia
Grenada
Guinea
Guinea-Bissau
Haiti
Kenya
Kiribati
Kosovo
Kyrgyzstan
Liberia
Malawi
Mauritania
Micronesia
Mongolia
Namibia
Nauru
Niue
Pakistan
Papua New Guinea
Rwanda
Saint Kitts and Nevis
Saint Lucia
Samoa
Sierra Leone
Solomon Islands
Sri Lanka
Suriname
Tajikistan
Thailand
Timor-Leste
Togo
Turkmenistan
Tuvalu
Vanuatu
Vietnam
Western Sahara

This bond is not available to Applicants who are residents of these countries and territories:

Belarus
Central African Republic
China
Democratic Republic of the Congo
Eritrea
Iran
Iraq
Lebanon
Libya
Myanmar
Nicaragua
North Korea
Russia
Somalia
South Sudan
Sudan
Syria
Tunisia
Ukraine
Venezuela
Yemen
Zimbabwe
Your bond will be continuous from your selected effective date until it is cancelled.
You can choose a 1-, 2- or 3-year billing period. We offer a 25% discount for the 2nd and 3rd years if you pre-pay the premium. Your bond can be renewed at the end of your billing period. We will notify you by email when it is time for you to renew your bond.

For more information, please see the following website:

https://laws-lois.justice.gc.ca/eng/acts/E-14/page-19.html
Determining Your Required Bond Amount
The bond amount is determined by the Minister and is intended to cover all excise duties and penalties for which the licensee is responsible. The minimum bond amount is $5,000. Please contact the Excise Duty Manager for your region to determine your required bond amount.


Note: A 25% discount will be applied to the second and third years of your billing cycle.
The total premium is 1.5% of the bond amount ($375 minimum).


Note: If you choose expedited delivery, payment must be made by credit card. We will call you if we require additional information for delivery.
Note: Please review your answers carefully to ensure they are correct before you continue.
To purchase your bond, you will need to log in or create an account.