Closed
Ontario Small Beer Manufacturers' Tax Credit
Refundable tax credit for Ontario beer manufacturers
Last Update: June 16, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Ontario, Canada
Overview
This program provides a refundable corporate tax credit for qualifying small beer manufacturers in Ontario. It applies to eligible sales of draft and non-draft beer sold in Ontario, with a maximum benefit tied to sales levels.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Sales of draft beer in Ontario.
- Sales of non-draft beer in Ontario.
Official resources
Eligibility
Who is eligible?
- Small beer manufacturers in Ontario.
- Beer manufacturers with eligible sales of draft and non-draft beer in Ontario.
Who is not eligible
- Beer manufacturers that qualify as microbrewers for the sales year.
Eligible geographic areas
- Ontario
Selection criteria
- Eligibility is assessed based on production and sales thresholds.
- Affiliation with other brewers may affect the calculation of the credit.
How to apply
- Step 1: Confirm eligibility
- Review the required criteria for the tax credit.
- Verify that the business has a permanent establishment in Ontario and meets the production limits.
- Step 2: Contact the Ministry of Finance
- Submit the request for the tax credit directly to the Ministry of Finance.
- Make sure the application is filed within two years after the end of the eligible sales year.
- Step 3: Choose the payment option
- Request a lump-sum payment after the sales year, or ask for monthly instalments before the sales year begins.
Processing and Agreement
- Contact the Ministry of Finance to apply for the credit.
- Applications must be made no later than two years after the end of the sales year.
- If approved, the credit is paid as a lump sum after the sales year.
- Monthly instalments are available only if requested before the sales year begins.
Additional information
- The Ministry of Finance confirms microbrewer status before each sales year.
- Beer tax rates are adjusted annually based on the Ontario Consumer Price Index.
- Monthly beer tax returns and payments are generally due by the 20th of the following month.
Contacts
Frequently Asked Questions about the Ontario Small Beer Manufacturers' Tax Credit Program
What is the Ontario Small Beer Manufacturers' Tax Credit?
This program provides a refundable corporate tax credit for qualifying small beer manufacturers in Ontario. It applies to eligible sales of draft and non-draft beer sold in Ontario, with a maximum benefit tied to sales levels.
Who is eligible for the Ontario Small Beer Manufacturers' Tax Credit program?
To be eligible for the Ontario Small Beer Manufacturers' Tax Credit program, you must:
Permanent establishment in Ontario.
Beer manufacturer with eligible Ontario sales.
Not a microbrewer for the sales year.
What expenses are eligible under Ontario Small Beer Manufacturers' Tax Credit?
Sales of draft beer in Ontario.
Sales of non-draft beer in Ontario.
Who can I contact for more information about the Ontario Small Beer Manufacturers' Tax Credit?
You can contact Ontario Ministry of Finance by email at AM-SAU.Enquiry@ontario.ca or by phone at 1-866-ONT-TAXS (668-8297).
Where is the Ontario Small Beer Manufacturers' Tax Credit available?
The Ontario Small Beer Manufacturers' Tax Credit program is available the province of Ontario.
Is the Ontario Small Beer Manufacturers' Tax Credit a grant, loan, or tax credit?
Ontario Small Beer Manufacturers' Tax Credit is a Tax Credits
Who are the financial supporters of the Ontario Small Beer Manufacturers' Tax Credit?
Ontario Small Beer Manufacturers' Tax Credit is funded by Ontario Ministry of Finance, Government of Ontario