ontario regulation 201/26

made under the

Taxation Act, 2007

Made: June 23, 2026
Filed: June 25, 2026
Published on e-Laws: June 25, 2026
Published in The Ontario Gazette: July 11, 2026

Amending O. Reg. 280/11

(SMALL BEER MANUFACTURERS’ TAX CREDIT)

1. (1) The definition of “R” in subsection 3 (4.1) of Ontario Regulation 280/11 is amended by striking out “$0.6987” and substituting “$0.6986”.

(2) Section 3 of the Regulation is amended by adding the following subsection:

(4.1.1) Despite subsection 104.16 (3.3) of the Act, the amount of a qualifying corporation’s small beer manufacturers’ tax credit for a sales year beginning on March 2, 2026 and ending on February 28, 2027 is determined using the formula:

[(A × B) ∕ C + (D × E) ∕ C + (F × G) ∕ C + (H × I) ∕ C] × J × K × L × M

in which,

  “A”  is the number of litres of beer that is non-draft beer sold in qualifying sales in the sales year on or before March 31, 2026,

  “B”  is $0.6986 per litre,

  “C”  is,

(a)  if not more than 4.9 million litres of beer is sold in qualifying sales in the sales year, 1, or

(b)  if more than 4.9 million litres but not more than 20 million litres of beer is sold in qualifying sales in the sales year, the total number of litres of beer sold in qualifying sales in the sales year,

  “D”  is the number of litres of beer that is draft beer sold in qualifying sales in the sales year on or before March 31, 2026,

  “E”  is $0.5447 per litre,

“F”  is the number of litres of beer that is non-draft beer sold in qualifying sales in the sales year from April 1, 2026 to February 28, 2027,

  “G”  is $0.72 per litre,

  “H”  is the number of litres of beer that is draft beer sold in qualifying sales in the sales year from April 1, 2026 to February 28, 2027,

“I”  is $0.54 per litre,

“J”  is,

(a)  if not more than 4.9 million litres of beer is sold in qualifying sales in the sales year, 1, or

(b)  if more than 4.9 million litres but not more than 20 million litres of beer is sold in qualifying sales in the sales year, 4.9 million,

  “K”  is,

(a)  if not more than 13 million litres of beer is sold in qualifying sales in the sales year, 1, or

(b)  if more than 13 million litres but not more than 20 million litres of beer is sold in qualifying sales in the sales year, 0.7556,

  “L”  is,

(a)  if not more than 7.5 million litres of beer is sold in qualifying sales in the sales year, 1,

(b)  if more than 7.5 million litres but not more than 13 million litres of beer is sold in qualifying sales in the sales year, the amount calculated using the formula,

1 − ((C − 7.5 million) ∕ 22.5 million), or

(c)  if more than 13 million litres but not more than 20 million litres of beer is sold in qualifying sales in the sales year, the amount calculated using the formula,

1 − ((C − 13 million) ∕ 7 million), and

“M”  is the amount calculated using the formula,

[(N × B) + (O × E) + (P × G) + (Q × I)] ∕ [(A × B) + (D × E) + (F × G) + (H × I)]

in which,

  “N”  has the same meaning a s “W” in subsection 104.16 (3.3) of the Act,

  “O”  has the same meaning as “Z” in subsection 104.16 (3.3) of the Act,

“P”  has the same meaning as “BB” in subsection 104.16 (3.3) of the Act, and

  “Q”  has the same meaning as “DD” in subsection 104.16 (3.3) of the Act.

(3) Subsection 3 (4.2) of the Regulation is amended by striking out the portion before the formula and substituting the following:

(4.2) Despite subsection 104.16 (3.4) of the Act, the amount of a qualifying corporation’s small beer manufacturers’ tax credit for a sales year beginning on or after March 1, 2027 is determined using the formula:

. . . . .

(4) The definition of “B” in subsection 3 (4.2) of the Regulation is amended by striking out “$0.6987” and substituting “$0.72”.

(5) The definition of “D” in subsection 3 (4.2) of the Regulation is amended by striking out “$0.5447” and substituting “$0.54”.

(6) Subsection 3 (5) of the Regulation is amended by striking out “(4.1) and (4.2)” in the portion before paragraph 1 and substituting “(4.1), (4.1.1) and (4.2)”.

Commencement

2. (1) Except as otherwise provided in this section, this Regulation comes into force on the day this Regulation is filed.

(2) Subsection 1 (1) is deemed to have come into force on August 1, 2025.

Made by:
Pris par :

Le ministre des Finances,

Peter Bethlenfalvy

Minister of Finance

Date made: June 23, 2026
Pris le : 23 juin 2026