Happy news from Wales where they have the common sense to allow tiny batch breweries to exist - the smallest in the world in a former outhouse has just reopened. Practically impossible in Canada where a whacking excise fee has to be paid unless you fall into section 172(1) of the Excise Act:
172. (1) Notwithstanding sections 170 and 171, the duties of excise thereby imposed shall not be levied or collected on beer that is made or brewed by any person for personal or family consumption or to be given away without charge and that is not for sale or commercial use.Notice that "not for charge" but still "commercial use" nonetheless requires the whacking fee - pubs couldn't even give it away. Then, under section 3(1) of the Brewery Regulations [C.R.C., c. 565] you have to phone the government up when you do your job:
3. (1) A brewer shall establish a production day in respect of the brewer's brewery and shall, in writing, notify the appropriate superior officer of the time of commencement and the duration of the production day.and then pony up:
5. The excise duty on beer shall be charged and computed on the quantities of beer produced during each production day...All to stop the madness of Canadian pubs making 9 gallons of real ale every two weeks in an outhouse. Thanks government.