How to Start in Canada

How to Start a Brewery in Manitoba

Start a brewery in Manitoba: the CRA brewer's licence first, then the LGCA manufacturer's licence, the retail endorsement for selling on site, and the Manitoba Liquor and Lotteries listing route.

Written November 9, 2026 · 9 min read

Applies in: Manitoba

The short answer

A Manitoba brewery needs two licences before it brews for sale, in this order: the federal brewer's licence from the Canada Revenue Agency, then the manufacturer's licence from the Liquor, Gaming and Cannabis Authority of Manitoba (LGCA). A brewer's licence is required to manufacture beer, malt liquor, wort, or yeast, and a licence is required for each physical business location where any manufacturing process takes place or brewing equipment is kept, according to Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer. Businesses that manufacture beer, wine, or spirits in Manitoba must have a valid manufacturer's licence from the LGCA, according to Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer. The manufacturer's licence alone does not let the brewery sell a pint — selling or serving to the public needs a retail endorsement or a liquor service licence on top.

1. Get the CRA brewer's licence first

Apply to the CRA's regional excise office for each physical business location. The applicant must complete Form L1, Application for a Brewer's Licence, Form E110, Description of Premises to Accompany Application for Licence, and Form E111, Description of Vessels and Utensils, according to Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer. The applicant must also submit a floor plan with references to the areas described on Form E110 and the equipment listed on Form E111, a business overview, an operating plan with 24-month projections for beer production and packaging, a sales plan outlining distribution channels and sales prices, a financial plan with start-up costs, sources of funding, and 24-month financial projections, and a copy of the certificate of incorporation if the applicant is a corporation.

The forms and documents can be submitted electronically using "Submit documents" in My Business Account, or by mail. The applicant must provide financial security in the form of a surety bond before a licence is issued. If the application is approved, the CRA will issue a brewer's licence and charge a licence fee of $51.10.

Two rules catch new brewers out. First, beer or malt liquor with a final packaged alcohol strength over 11.9% is considered spirits for excise duty purposes, and may require a spirits licence instead. Second, a change of ownership or legal entity ends the existing brewer's licence — a new licence application must be approved before the new entity starts brewing operations.

2. Apply for the LGCA manufacturer's licence

Businesses that manufacture beer, wine, or spirits in Manitoba must have a valid manufacturer's licence from the LGCA, which allows the holder to produce beer, wine, or spirits in Manitoba in accordance with certain federal and provincial rules, according to Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer. The application fee for a manufacturer's licence is $500, non-refundable, according to Manitoba, Licensing and Appeals Regulation, M.R. 63/2014. There is no fee for a manufacturer's licence itself — the LGCA charges no annual fee for the licence, according to Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer.

Manufacturing licensees must comply with the terms and conditions set by the LGCA, and must also comply with legislation, regulations, and any requirements or conditions placed on the licence. A manufacturer may also hold other types of liquor service licences at the premises, but must then follow the terms and conditions that apply to that type of licence, including hours of operation and food or entertainment requirements.

3. Add a retail endorsement or a liquor service licence to sell

If you want to sell or serve your product to the public, either to take home or to be consumed on the premises, you must apply for either a retail endorsement or a liquor service licence, according to Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer. The annual fee payable for a retail endorsement on a manufacturer's licence is $500, according to Manitoba, Licensing and Appeals Regulation, M.R. 63/2014.

A brewery that also runs a taproom as a separate service faces a different fee: a general liquor service licence costs $500 to apply and $500 a year, while a brew pub endorsement on a liquor service licence carries a non-refundable application fee of $300. The manufacturer route and the service route are separate applications — decide which sales the brewery will actually do before filing, because the endorsement or licence must match the room.

4. Fit out the brewhouse, and tell the CRA about changes

Build the brewhouse to match the floor plan and equipment list filed with the CRA. A licensee must notify the regional excise office of any changes to the information provided in the licence application: for a change to a floor plan, such as the addition of brewing equipment, submit Form E110, Form E111, and a revised floor plan; for a change in physical business location, submit Form L1, Form E110, Form E111, and a floor plan, along with an original rider or endorsement to the existing surety bond, according to Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer. Licensees must file their returns and pay all applicable excise duties on time, keep adequate books and records, and provide CRA excise officers with access to the premises for inspection or audit.

5. Get the beer onto shelves through Manitoba Liquor and Lotteries

Manitoba Liquor and Lotteries (MLLC) runs the Liquor Mart retail channel and the listing process for it. Category management runs calls for listing — for example, the 2026 call for craft style beer sought product presentations to enhance the craft assortment, with brands showing proven sales success locally or in other markets, and applications through a Smartsheet beer application form, according to Manitoba Liquor and Lotteries, Call for listing: Craft Style Beer. A listing is a commercial decision by MLLC, not a licence entitlement: the brewery applies when a call is open, and the call document sets the formats, the application limit, and the deadline for that round. Beer vendors — licensed private retailers — are a separate channel from Liquor Marts, and a brewery's own retail endorsement covers sales at its own premises only.

6. Renew every year

A brewer's licence is valid for one year from April 1 to March 31 and is automatically renewed. An annual licence fee of $51.10 is due each year by March 31 for the year beginning April 1, according to Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer. The LGCA manufacturer's licence carries no annual fee, but the retail endorsement renews at $500 a year. If the brewery no longer needs the brewer's licence, notify the regional excise office in writing; after a closing audit or regulatory review, the CRA provides a letter confirming cancellation, and only then should the surety bond be cancelled.

What the opened pages do not state

The LGCA manufacturer page opened for this guide does not state a processing time for a manufacturer's licence application — the six-week figure on the LGCA site applies to liquor service licences for premises not previously licensed, so no processing time is printed here for the manufacturer licence. The opened pages do not describe a final LGCA inspection step for a manufacturer licence, so no inspection sequence is printed here. The MLLC call for listing opened is a single dated round, so this guide states no standing listing criteria, fees, or margins — check the current call on the Manitoba Liquor and Lotteries partners site before applying.

Related guides

Starting a brewery in Manitoba, in six steps

  1. Get the CRA brewer's licence firstForms L1, E110, and E111, a surety bond, and a $51.10 licence fee. One licence per physical location.
  2. Apply for the LGCA manufacturer's licenceThe application fee is $500, and there is no annual fee for a manufacturer's licence.
  3. Add a retail endorsement to sell on siteWithout it, the brewery can make beer but cannot sell or serve it to the public. The retail endorsement costs $500 a year.
  4. Fit out the brewhouseNotify the CRA of any change to the floor plan, equipment, name, or location.
  5. Apply for a Liquor Mart listingManitoba Liquor and Lotteries runs calls for listing for beer; a listing puts the beer on Liquor Mart shelves.
  6. Renew every yearThe brewer's licence runs April 1 to March 31 and renews automatically, with the $51.10 annual fee due March 31.

Questions people ask

Which licence comes first for a Manitoba brewery?

The federal one. A brewer's licence from the Canada Revenue Agency is required to manufacture beer, and a licence is required for each physical business location, according to [Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ed200-1/regulations-prescribing-fees-licences-issued-under-excise-act.html). Get the CRA licence before applying to the LGCA.

What does the LGCA manufacturer's licence cost?

The application fee is $500, and there is no annual fee for a manufacturer's licence, according to [Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer](https://lgcamb.ca/liquor/manufacturer/) and the Licensing and Appeals Regulation. A retail endorsement on a manufacturer's licence costs $500 a year.

Can a Manitoba brewery sell beer at the brewery?

Only with a retail endorsement or a liquor service licence. A manufacturer's licence allows the holder to produce beer, wine, or spirits, but to sell or serve the product to the public, either to take home or to be consumed on the premises, you must apply for either a retail endorsement or a liquor service licence, according to [Liquor, Gaming and Cannabis Authority of Manitoba, Manufacturer](https://lgcamb.ca/liquor/manufacturer/).

What forms does the CRA brewer's licence need?

Form L1, Application for a Brewer's Licence, Form E110, Description of Premises, and Form E111, Description of Vessels and Utensils, plus a floor plan, business overview, operating plan, sales plan, and financial plan, according to [Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ed200-1/regulations-prescribing-fees-licences-issued-under-excise-act.html). A surety bond must be provided before the licence is issued.

How do I get my beer into Liquor Marts?

Through Manitoba Liquor and Lotteries' listing process. Manitoba Liquor and Lotteries runs calls for listing by category — for example, a 2026 call for craft style beer — and suppliers apply through its beer application form, according to [Manitoba Liquor and Lotteries, Call for listing: Craft Style Beer](https://www.mbllpartners.ca/sites/mbll-pa/files/pdf_pamphlets/Call%20for%20Listing%20-%20B2026-02%20-%20Craft%20Beer%202026.pdf). A listing is not automatic.

How long does a brewer's licence last?

One year, from April 1 to March 31, and it is automatically renewed. An annual licence fee of $51.10 is due each year by March 31, according to [Canada Revenue Agency, ED200-1 Licensing requirements for manufacturers of beer](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ed200-1/regulations-prescribing-fees-licences-issued-under-excise-act.html).

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