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Ontario Small Beer Manufacturers' Tax Credit - Ontario - Canada
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Source verified July 11, 2026

Ontario Small Beer Manufacturers' Tax Credit

Refundable tax credit for Ontario beer manufacturers
Offered by
Ontario Ministry of Finance
Official source: ontario.ca
Latest source update
Last Update: July 11, 2026
Latest change: The Beer tax page now points to an ONT-TAXS online filing workflow and adds a one-time transition deadline for April to June 2026 returns and payments due August 20, 2026.
View change
Beer tax filing and deadline update
The Beer tax page now directs filers to use ONT-TAXS online and adds instructions for what to do if online filing is not possible, along with books-and-records retention guidance. It also adds a transition rule for the new beer basic tax structure effective April 1, 2026: the April, May, and June 2026 returns and related payments are due August 20, 2026, with no interest or penalties if filed and paid by that date.
Funding available
Varies by project
Deadline
Open continuously
Location
Ontario, Canada
Who can apply

Small beer manufacturers in Ontario.

See full eligibility

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.
/100
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
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
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

Official page

Beer tax

Program guide

O. Reg. 167/25: Small BEER Manufacturers' TAX Credit

O. Reg. 280/11: Small Beer Manufacturers' Tax Credit

O. Reg. 280/11: Small Beer Manufacturers' Tax Credit

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 is inviting attendees to a free one-hour webinar on beer tax changes effective April 1, 2026.
  • The session shows how to complete the updated return in ONT-TAXS online and includes a question-and-answer period.
  • If electronic filing is not possible, contact the ministry.

Contacts

AM-SAU.Enquiry@ontario.ca
1-866-668-8297

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 1-866-668-8297.

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