Bill Detail
An Act to amend the Income Tax Act (small brewery, winery or distillery tax credit)
BillC-464
Session42-1
StageOutside Order of Precedence
Introduced2019-06-19
Proposed byRuth Ellen Brosseau
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.
Legislative Timeline
2019-06-19
First reading
Current
Outside Order of Precedence