18.1 (1) A beer manufacturer and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of beer that is distributed by any of them in Ontario without charge during a sales year.  2011, c. 9, Sched. 2, s. 2; 2019, c. 15, Sched. 2, s. 7 (1). (2) Repealed: 2016, c. 37, Sched. 1, s. 4 (1). Licensee of a brew pub (3) A licensee of a brew pub and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of beer made at the brew pub that is distributed by any of them in Ontario without charge during a sales year.  2011, c. 9, Sched. 2, s. 2; 2019, c. 15, Sched. 2, s. 7 (1). (4) Repealed: 2016, c. 37, Sched. 1, s. 4 (2). Winery (5) A winery and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of wine and wine cooler that is distributed by any of them in Ontario without charge during any 12-month period that begins on July 1.  2011, c. 9, Sched. 2, s. 2; 2019, c. 15, Sched. 2, s. 4, 7 (2). Spirits manufacturer (5.1) A spirits manufacturer and its affiliates are not subject to tax under this Act on a maximum of 1,250 litres of spirits that is distributed by any of them in Ontario without charge during any 12-month period that begins on July 1. 2016, c. 37, Sched. 1, s. 4 (3); 2019, c. 15, Sched. 2, s. 7 (3). Apportionment of exemption, beer (6) If the aggregate total of the beer distributed by a beer manufacturer and its affiliates or by a licensee of a brew pub and its affiliates, as the case may be, without charge during a sales year exceeds the amount specified under this section that is exempt from tax, the exemption may be apportioned among them in proportion to their share of the aggregate total or otherwise.  2011, c. 9, Sched. 2, s. 2. Same (7) If a beer manufacturer or a licensee of a brew pub carries on business in Ontario for only part of a sales year, the amount of the beer manufacturer’s or licensee’s exemption from taxation under this section during that sales year is reduced proportionately.  2011, c. 9, Sched. 2, s. 2. (8) Repealed: 2016, c. 37, Sched. 1, s. 4 (4). Apportionment of exemption, wine and wine cooler (9) If the aggregate total of the wine and wine cooler distributed by a winery and its affiliates without charge during a 12-month period described in subsection (5) exceeds the amount specified under this section that is exempt from tax, the exemption may be apportioned among them in proportion to their share of the aggregate total or otherwise.  2011, c. 9, Sched. 2, s. 2; 2019, c. 15, Sched. 2, s. 4. Same (10) If a winery carries on business in Ontario for only part of a 12-month period described in subsection (5), the amount of the winery’s exemption from taxation under this section is reduced proportionately.  2011, c. 9, Sched. 2, s. 2. Apportionment of exemption, spirits (11) If the aggregate total of the spirits distributed by a spirits manufacturer and its affiliates without charge during a 12-month period described in subsection (5.1) exceeds the amount specified under this section that is exempt from tax, the exemption may be apportioned among them in proportion to their share of the aggregate total or otherwise. 2016, c. 37, Sched. 1, s. 4 (5). Same (12) If a spirits manufacturer carries on business in Ontario for only part of a 12-month period described in subsection (5.1), the amount of the manufacturer’s exemption from taxation under this section is reduced proportionately. 2016, c. 37, Sched. 1, s. 4 (5). Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 2, s. 2 - 12/05/2011 2016, c. 37, Sched. 1, s. 4 (1-5) - 08/12/2016 2019, c. 15, Sched. 2, s. 4, 7 (1-3) - 29/11/2021