22 (0.1) In this section, “brewer” means any person that manufactures beer. 2019, c. 15, Sched. 2, s. 10 (1). Exception, beer made by microbrewer (1) Despite section 21, the following is the basic tax rate in respect of the purchase of beer manufactured by a brewer that is a microbrewer for the sales year in which the beer is sold, other than in respect of the purchase of beer manufactured for a brewer that is not a microbrewer: 1.  For draft beer, the rate determined by subtracting 36.49 cents from the basic tax rate per litre for draft beer under section 21 that is in effect at the time of the purchase. 2.  For non-draft beer, the rate determined by subtracting 49.99 cents from the basic tax rate per litre for non-draft beer under section 21 that is in effect at the time of the purchase.  2010, c. 1, Sched. 1, s. 1 (1); 2015, c. 20, Sched. 1, s. 3 (1); 2017, c. 8, Sched. 1, s. 1 (1); 2019, c. 15, Sched. 2, s. 10 (2-4). (2) Repealed:  2010, c. 1, Sched. 1, s. 1 (1). Microbrewers (3) For the purposes of this section, a brewer is a microbrewer for a sales year if all of the following circumstances exist: 1.  The brewer’s worldwide production of beer in the preceding production year was not more than 49,000 hectolitres or, if this is the first production year in which it manufactures beer, its worldwide production of beer for the production year is expected to be not more than 49,000 hectolitres. 2.  In the preceding production year, the brewer was not a party to any agreement or other arrangement pursuant to which any other brewer that is not a microbrewer agreed to manufacture beer for it. 3.  Repealed: 2017, c. 8, Sched. 1, s. 1 (2). 4.  Every affiliate that the brewer had that manufactured beer in the preceding production year was a microbrewer. 2015, c. 20, Sched. 1, s. 3 (2); 2016, c. 37, Sched. 1, s. 6 (1); 2017, c. 8, Sched. 1, s. 1 (2); 2018, c. 8, Sched. 32, s. 7; 2019, c. 15, Sched. 2, s. 10 (4, 5). Exception, agreement for final bottling or other packaging (3.1) For the purposes of paragraph 2 of subsection (3), an agreement or arrangement referred to in that paragraph does not include an agreement or arrangement that provides only for the final bottling or other packaging by a brewer that is not a microbrewer, including any incidental processes such as final filtration and final carbonation or the addition of any substance to the beer that, if added, must be added at the time of final filtration. 2015, c. 20, Sched. 1, s. 3 (2); 2019, c. 15, Sched. 2, s. 10 (4). Exception, manufacturers that were previously microbrewers (3.2) Despite paragraph 2 of subsection (3), a brewer may be a party to an agreement or other arrangement with another brewer that is not a microbrewer without affecting the first brewer’s status as a microbrewer under subsection (3) if the other brewer was a microbrewer at any point in the production year referred to in the paragraph. 2016, c. 37, Sched. 1, s. 6 (2); 2017, c. 8, Sched. 1, s. 1 (3); 2019, c. 15, Sched. 2, s. 10 (4). (3.3) Repealed: 2019, c. 15, Sched. 2, s. 10 (6). Worldwide beer production (4) The following shall be included in determining the amount of a brewer’s worldwide production of beer for a particular production year for the purposes of this section: 1.  All beer manufactured during the production year by the brewer, including beer that is manufactured under contract for another brewer. 2.  All beer manufactured during the production year by an affiliate of the brewer, including beer manufactured by the affiliate under contract for another brewer. 3.  All beer manufactured during the production year by another brewer under contract for the brewer or for an affiliate of the brewer. 2019, c. 15, Sched. 2, s. 10 (7). (5) Repealed: 2015, c. 20, Sched. 1, s. 3 (3). List of microbrewers (6) The Minister shall compile annually and make available to the public for each sales year a list containing, (a)  the names of microbrewers that sell beer in Ontario that is subject to tax under this Act for the sales year; and (b)  the names of the brands of beer they manufacture. 2019, c. 15, Sched. 2, s. 10 (8). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 1, Sched. 1, s. 1 (1-4) - 01/07/2010; 2010, c. 26, Sched. 1, s. 4 - 08/12/2010 2011, c. 9, Sched. 2, s. 3 - 12/05/2011 2016, c. 37, Sched. 1, s. 6 (1, 2) - 04/06/2015 2017, c. 8, Sched. 1, s. 1 (1) - 17/05/2017; 2017, c. 8, Sched. 1, s. 1 (2, 3) - 01/01/2017; 2017, c. 8, Sched. 1, s. 1 (4) - 01/03/2017 2018, c. 8, Sched. 32, s. 7 - 08/05/2018 2019, c. 15, Sched. 2, s. 10 (2, 3) - 10/12/2019; 2019, c. 15, Sched. 2, s. 10 (1, 4-8) - 29/11/2021