5 (1) Subject to subsection (2), the duty imposed under the Act in respect of beer produced during a particular month shall be paid not later than the last day of the month following the particular month.
(2) If a licensed brewer is authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, the duty imposed under the Act in respect of beer produced during a six-month period shall be paid not later than the last day of the month following the period.
- SOR/86-45, s. 3
- SOR/91-128, s. 3
- SOR/93-170, s. 2
- SOR/94-370, s. 2
- SOR/96-132, s. 2
- SOR/2006-51, s. 2
- 2010, c. 25, s. 142
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