Supporting Small Brewers Act

An Act to amend the Income Tax Act (small brewery tax credit)

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Brian Masse  NDP

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of March 9, 2016
(This bill did not become law.)

Summary

This is from the published bill.

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.

Similar bills

C-464 (42nd Parliament, 1st session) Supporting Small Breweries, Wineries and Distilleries Act
C-657 (41st Parliament, 2nd session) Supporting Small Brewers Act

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-250s:

C-250 (2022) An Act to amend the Criminal Code (prohibition — promotion of antisemitism)
C-250 (2020) An Act to amend the Canada Shipping Act, 2001 (anchorage prohibition)
C-250 (2013) An Act to amend the Income Tax Act (herbal remedies)
C-250 (2011) An Act to amend the Income Tax Act (herbal remedies)
C-250 (2010) Canada Water Export Prohibition Act
C-250 (2009) Canada Water Export Prohibition Act

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:45 p.m.

NDP

Brian Masse NDP Windsor West, ON

moved for leave to introduce Bill C-250, An Act to amend the Income Tax Act (small brewery tax credit).

Mr. Speaker, I would like to thank the member for Skeena—Bulkley Valley. He is actually the original author of this bill and worked on it very diligently, and I have inherited it. It is complementary to some of the industry issues that we are working on.

The small brewery tax rate would be reduced for those producing less than 15,000 hectolitres of beer. These are very important businesses that are actually rehabilitating properties and communities. They contribute to the local economy by using local products and agriculture. As well, local individuals come from our universities and colleges to become brewmasters.

These microbreweries are microbusinesses that have a significant impact by making sure there is a holistic approach in the community to produce a product that is well received, but also, most importantly, is local, fresh, and Canadian.

(Motions deemed adopted, bill read the first time and printed)

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:50 p.m.

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, I rise to seek unanimous consent for a motion on the order paper, Motion No. 48, that would condemn the atrocities that are currently being committed in Yemen. As Secretary-General Ban Ki-moon said, “Yemen is also in flames. Coalition air strikes in particular continue to strike hospitals, schools, mosques, and civilian infrastructures”. This includes the use of cluster munitions by the Saudi coalition and the use of land mines by the Houthi forces.

This motion asks Canada to consider imposing an arms embargo on such—

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:50 p.m.

The Assistant Deputy Speaker Anthony Rota

There is a point of order by the hon. member for Regina—Qu'Appelle.

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:50 p.m.

Conservative

Andrew Scheer Conservative Regina—Qu'Appelle, SK

Mr. Speaker, I understand the hon. member is seeking unanimous consent for a motion. I do not know that it is customary to have debate at this point. If the House hears the motion, we can determine whether there is unanimous consent, but it is not usually the practice to engage in debate when the member is seeking unanimous consent for a motion.

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:50 p.m.

The Assistant Deputy Speaker Anthony Rota

Does the hon. member have the unanimous consent of the House to move the motion?

Supporting Small Brewers ActRoutine Proceedings

March 9th, 2016 / 3:50 p.m.

Some hon. members

Agreed.

No.