nal labour (e.g. redesign of label) and capital (e.g. printing plates) costs.

(b) Product reformulation (labour, other)

Some breweries that manufacture beer with more than 4% residual sugar may decide to reformulate their products by changing the recipe to meet the requirement in order to continue selling their product as beer. This decision will largely depend on a number of factors including the potential price and demand, and on the tax structure. There will be additional labour and other costs (including testing) depending on the complexity of the reformulation, the distribution of the product and the implications for relisting with provincial liquor boards.

(c) Testing of residual sugar (labour, other)

Some breweries will conduct tests on select products to determine if the level of residual sugar of their products is in compliance with the requirement. For breweries and provincial liquor boards, the tests may be conducted in-house or outsourced to a third party.

(d) Familiarization of new regulatory requirements (labour)