Supporting Small Breweries, Wineries and Distilleries Act

An Act to amend the Income Tax Act (small brewery, winery or distillery tax credit)

This bill was last introduced in the 42nd Parliament, 1st Session, which ended in September 2019.


Ruth Ellen Brosseau  NDP

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


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 June 19, 2019
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

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.


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.

Supporting Small Breweries, Wineries and Distilleries ActRoutine Proceedings

June 19th, 2019 / 4 p.m.
See context


Ruth Ellen Brosseau NDP Berthier—Maskinongé, QC

moved to introduce Bill C-464, An Act to amend the Income Tax Act (small brewery, winery or distillery tax credit).

Mr. Speaker, I want to thank my colleague and friend, the member for Jonquière.

This important bill seeks to introduce a tax credit that would help businesses increase their productivity, hire employees, and generate more revenue. That money would be entirely reinvested in the business and would help stimulate the local economy. I would like to see this bill passed soon. I know that people love their microbreweries, their vineyards and their distilleries, and this is a way to encourage them. I would like to list some of the companies in Berthier—Maskinongé.

In D'Autray, there is the Aux pieds des noyers vineyard, Vignoble Carone Wines, the Lano d’Or vineyard, the Saint-Gabriel vineyard, the Vent maudit vineyard and Domaine du Mont d'Or. In Maskinongé, there is the Prémont vineyard, Domaine & Vins Gélinas and Vignoble et Domaine Beauchemin.

We also have extraordinary microbreweries such as Microbrasserie Nouvelle-France, Brasserie Dépareillée and Microbrasserie L'Arsenal. There is also a distillery in Louiseville, the Distillerie Mariana.

This tax credit would help businesses across Canada and Quebec.

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