104.14 (1) A corporation is a qualifying corporation for a sales year for the purposes of this Part if all of the following conditions are satisfied: 1. The corporation is, throughout the year, a beer manufacturer. 2. If the corporation has made beer during one or more production years ending before a sales year that begins before March 1, 2018, i. the corporation’s worldwide production of beer in the last production year ending before the beginning of the sales year exceeded 5 million litres but not 15 million litres, and ii. the corporation’s worldwide production of beer has never exceeded 15 million litres in any production year ending before the sales year. 2.1 If the corporation has made beer during one or more production years ending before a sales year that begins on or after March 1, 2018, i. the corporation’s worldwide production of beer in the last production year ending before the beginning of the sales year exceeded 4.9 million litres but not 30 million litres, ii. the corporation’s worldwide production of beer has never exceeded, A. 20 million litres in any production year ending before January 1, 2018, and B. 30 million litres in any production year beginning after December 31, 2017, and iii. the corporation’s total sale of beer in eligible sales has never exceeded 20 million litres in any sales year beginning on or after March 1, 2018 and ending before the sales year. 3. If the production year ending in the sales year is the first production year in which the corporation makes beer and the sales year begins before March 1, 2018, i. the corporation’s worldwide production of beer in that production year does not exceed 15 million litres, and ii. the corporation is not considered to be a microbrewer for the sales year for the purpose of section 22 of the Liquor Tax Act, 1996. 3.1 If the production year ending in a sales year is the first production year in which the corporation makes beer and the sales year begins on or after March 1, 2018, i. the corporation’s worldwide production of beer in that production year does not exceed 30 million litres, and ii. the corporation is not considered to be a microbrewer for the sales year for the purpose of section 22 of the Liquor Tax Act, 1996. 4. The corporation is not controlled directly or indirectly in any manner by one or more corporations all or part of whose taxable income is exempt from tax under Part III.  2010, c. 1, Sched. 29, s. 24; 2018, c. 8, Sched. 32, s. 4; 2018, c. 12, Sched. 2, s. 61 (2); 2019, c. 15, Sched. 2, s. 32. Worldwide production of beer (2) The following must be included in determining the amount of a corporation’s worldwide production of beer for a production year for the purposes of subsection (1): 1. All beer manufactured during the production year by the corporation, including beer manufactured under contract for another beer manufacturer. 2. All beer manufactured during the production year by an affiliate of the corporation, including beer manufactured under contract for another beer manufacturer. 3. All beer manufactured during the production year by another beer manufacturer under contract for the corporation or for an affiliate of the corporation.  2010, c. 1, Sched. 29, s. 24. Affiliates (3) Subsections 17 (5) and (6) of the Liquor Tax Act, 1996 apply for the purposes of determining if two or more corporations are affiliates for the purposes of subsection (2).  2010, c. 1, Sched. 29, s. 24; 2018, c. 12, Sched. 2, s. 61 (2); 2019, c. 15, Sched. 2, s. 32. Limitation respecting inclusions, deductions (4) In calculating a corporation’s worldwide production of beer in respect of a production year, no amount may be included or deducted to the extent that the amount has already been included or deducted in calculating worldwide production of beer of the corporation in respect of the production year or a preceding production year.  2010, c. 1, Sched. 29, s. 24. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 24 - 01/07/2010 2018, c. 8, Sched. 32, s. 4 (1-4) - 08/05/2018; 2018, c. 12, Sched. 2, s. 61 (2) - 16/11/2018 2019, c. 15, Sched. 2, s. 32 - 29/11/2021