

standalone off-site winery retail stores.an Ontario winery retail store located off the winery’s production site if the wine or wine cooler is manufactured by the owner of the off-site winery retail store.

the Ontario winery’s retail store located on the winery’s production site, and.wine and wine coolers made by an Ontario winery that you buy from:.southern agency stores of the LCBO (e.g., cottage‑country agency stores).on‑site retail stores of beer manufacturers or microbrewers, and.licensed establishments, such as restaurants, bars and brew pubs.beer made by an Ontario beer manufacturer, microbrewer or brew pub that you buy from:.For more information, please visit ontario.ca/finance.īeer and wine taxes are included in the price you pay for: As a result, the current beer basic tax rates will continue to apply until February 29, 2024.ĭisclaimer: The information on this page does not replace the law found in the Liquor Tax Act, 1996, and related regulations. Reg 257/10, made under the Liquor Tax Act, 1996 to delay the date of the next scheduled adjustment to March 1, 2024. The Minister of Finance signed an amendment to O. The beer basic tax rates were scheduled to increase by an adjustment factor on March 1, 2023. stores located inside the shopping area of a grocery store, referred to as wine boutiques.Pursuant to the 2023 Ontario Budget: Building a Strong Ontario, effective July 1, 2023, a single basic tax rate of 12 percent applies to wine and wine coolers sold in off-site winery retail stores if the wine or wine cooler is manufactured by the owner of the off-site winery retail store.
