Clear Data

Protected B when completed

Beer Credit Claim Worksheet
Section A – Brewer information
Business name Business number (BN) Licence number Month ending (YYYY-MM-DD)
RD
Premises address (unit number. and street number. or name, RR) City Province or territory Postal code

Section B – Statement of claim

Beer1 produced Column 1 Rate Column 2 Column 3 Rate Column 4 Column 5 Rate Column 6
Quantity of Duty payable Quantity of beer Duty payable Quantity of Duty payable
beer containing containing more beer containing
not more than than 1.2%, but more than
1.2% alc./vol. not more than 2.5% alc./vol.
2.5 % alc./vol.

A 0 to 2,000 hL $0.2794 $1.6830 $3.3660

B 2,001 to 5,000 hL $0.5588 $3.3660 $6.7320
C 5,001 to 15,000 hL $1.1176 $6.7320 $13.4640
D 15,001 to 50,000 hL $1.9558 $11.7810 $23.5620
E 50,001 to 75,000 hL $2.3749 $14.3060 $28.6110
F Greater than 75,000 hL $2.7940 $16.8300 $33.6600
De-alcoholized beer (containing
G $2.7940
not more than 0.5% alc./vol.)
Other refund - Explain
H $ $ $

Totals ► 1* 2** 3* 4** 5* 6**

* Enter boxes 1, 3 and 5 on Form N10, respectively next to the appropriate code in the column "Quantity".
** Enter boxes 2, 4 and 6 on Form N10, respectively next to the appropriate refund code in the column "Amount Claimed", and on Form K50B, if applicable, in the "Total" box under the column "Credits (column 2)",
in the section Revenue (beer containing).

Total amount of refund/credit (Add boxes 2, 4 and 6)..................

7 ► Enter this amount on Form N10 in the box "5. Total amount claimed", and on Form K50B, if applicable, in
the "Total" box under the column "Credits (column 2)", in the section Revenue (beer containing).

Total quantity 8
(Add boxes 1, 3 and 5)........................................................
Explain quantity entered in box 9
Quantity to be excluded from the calculation of the 75,000 hL limit
(e.g., de-alcoholized beer, production in excess of 75,000 hL) ..........
9 ►

Total quantity affecting the 75,000 hL limit (Box 8 minus box 9)

(e.g., beer exported, deemed exported, destroyed, returned to
process stock that was previously included) ...............................
10 ► Enter this amount in box 9 of Form RC633, Beer Revenue Worksheet.

1 The term "beer" used throughout this form also includes "malt liquor".

RC634 E (20) (Ce formulaire est disponible en français.) Page 1 of 2

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Instructions for completing the worksheet

During a calendar year, you may progress through the different increments of reduced rates of excise duty for beer brewed in Canada and may therefore use
different rates of duty when claiming a credit. This worksheet was designed to assist in the calculation of the amount of excise duty to be claimed as a credit. It is
not a prescribed form and does not need to be submitted with your Form N10, Excise Act – Application for Refund/Drawback. This worksheet or a similar in-
house document should be maintained in your records to support the information reported on Form N10.

Business number (BN) Enter your 9-digit business number (BN), 2-letter (RD) program identifier and 4-digit reference number.

Licence number Enter your licence number issued under the Excise Act and stated on your excise licence certificate (Form M1).

Month ending Enter the date of the last day of the month for the period on Form K50.

Business name Enter the complete legal name.

Premises address Enter the address of the licensed premises.

Columns 1, 3 and 5 • Enter on the applicable lines A to E and under the respective columns the quantity of beer for which you are claiming
a credit in the month and that will be deducted from the 75,000 hL limit. For more information on how to determine the
applicable line and column, see the section entitled "Credits" in Excise Duty Circular ED212-11, Application of
Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada.
• For line F, enter in the respective column all quantities of beer that exceed 75,000 hL.
• For line G, enter in column 1 the quantity of de-alcoholized beer (the beer contains not more than 0.5% of absolute
ethyl alcohol by volume).
• For line H, enter all quantities of beer not otherwise specified and for which you are claiming a credit, and enter the
applicable excise duty rate in the rate column. Quantities in this line may include bulk beer received, and packaged
beer for destruction that was produced by another brewer or licensed premises. To determine the quantity that
affects the 75,000 hL, see the sections entitled "Contract production" and "Bulk beer shipped between breweries"
in Excise Duty Circular ED212-11, Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer
Brewed in Canada.
Columns 2, 4 and 6 Enter the amount of excise duty payable for the beer in each line (multiply the amounts in columns 1, 3 and 5, as
applicable, by the appropriate excise duty rates).

Boxes 1, 3 and 5 Add the total quantity of beer (in hectolitres) claimed for each of the beer increments in lines A to H. On Form N10, enter
in the column "Quantity", respectively for each appropriate code, the total number of hectolitres credited as taken from
each of the "Totals" boxes 1, 3 and 5 of this worksheet.

Boxes 2, 4 and 6 Add the total amount of excise duty to be credited for each of the beer in lines A to H. On Form N10, enter in the column
"Amount Claimed", respectively next to the appropriate code, the amount of duty credited as shown in the "Totals"
boxes 2, 4 and 6 of this worksheet.
Box 7 Enter the total amount claimed for the month (add amounts from boxes 2, 4 and 6). On Form N10, report that amount in
the box "5. Total amount claimed".
Box 8 Enter the total quantity of beer (in hectolitres) on which a refund or credit is claimed (add amounts from boxes 1, 3
and 5).
Box 9 Enter the quantity of beer (in hectolitres) on which a credit is claimed and that is excluded from the 75,000 hL limit, such
as de-alcoholized beer, volumes of beer in excess of 75,000 hL and packaged beer that was produced by another
brewer. (To determine the quantity produced by another brewer that must be included in this box, see the sections
entitled "Contract production" and "Bulk beer shipped between breweries" in Excise Duty Circular ED212-11,
Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada.
Provide an explanation for the quantity entered in box 9.

Box 10 Enter the quantity of beer (in hectolitres) claimed for credit that will affect the calculation of production volume for
purposes of the 75,000 hL limit (i.e., reduce the year-to-year total). The quantities must have been included in calculating
this year’s production volume limit, such as beer exported, destroyed and beer returned to process stock. (To determine
the quantity that is included as returned to process stock, see the section entitled “Bulk beer shipped between breweries”
in Excise Duty Circular ED212-11, Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer
Brewed in Canada). Report this amount in box 9 of Form RC633, Beer Revenue Worksheet).

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