Liquor Tax Act, 1996, S.O. 1996, c. 26, Sched.

• Jurisdiction: Ontario

Liquor Tax Act, 1996

S.O. 1996, CHAPTER 26
Schedule

Consolidation Period: From July 1, 2023 to the e-Laws currency date.

Last amendment: 2023, c. 8, Sched. 6.

CONTENTS

PART I (s. 1-16) repealed: 2019, c. 15, Sched. 1, s. 18.

1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2009, c. 34, Sched. A, s. 1 (1, 2) - 15/12/2009

2011, c. 1, Sched. 1, s. 1 (1) - 01/07/2011

2015, c. 38, Sched. 9, s. 45 (1) - 01/04/2016

2018, c. 12, Sched. 2, s. 50 (2, 3) - 16/11/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 1 (1, 2) - 06/07/2021

1.1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 2 - 06/07/2021

2 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2006, c. 34, s. 27 - 20/12/2006

2017, c. 20, Sched. 8, s. 63 (1) - 19/10/2021

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 3 - not in force

3 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2006, c. 34, s. 1 (1) - 01/07/2007

2015, c. 38, Sched. 9, s. 45 (2) - 01/04/2016

2018, c. 12, Sched. 2, s. 50 (4, 5) - 16/11/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 4 - 06/07/2021

4. Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2011, c. 1, Sched. 1, s. 1 (2) - 30/03/2011

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

4.1, 4.2 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 5 - 06/07/2021

5 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 6 - 06/07/2021

6 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2015, c. 38, Sched. 9, s. 45 (3) - 01/04/2016

2018, c. 12, Sched. 2, s. 50 (6) - 16/11/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

6.1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 7 (1) - 06/07/2021; 2020, c. 36, Sched. 2, s. 7 (2) - 19/10/2021

7 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

7.1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 8 - 06/07/2021

8 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2002, c. 18, Sched. E, s. 1 - 28/02/2003

2009, c. 34, Sched. A, s. 2 (1, 2) - 15/12/2009

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

8.1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 9 - 06/07/2021

9 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2017, c. 34, Sched. 46, s. 4 - 01/01/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

10 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2017, c. 34, Sched. 46, s. 4 - 01/01/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

11 Repealed: 2011, c. 1, Sched. 1, s. 1 (3).

Section Amendments with date in force (d/m/y)

2011, c. 1, Sched. 1, s. 1 (3) - 01/07/2011

12 Repealed: 2011, c. 1, Sched. 1, s. 1 (3).

Section Amendments with date in force (d/m/y)

2009, c. 34, Sched. A, s. 3 - 15/12/2009

2011, c. 1, Sched. 1, s. 1 (3) - 01/07/2011

13 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2016, c. 5, Sched. 2, s. 1 (1, 2) - 19/04/2016

2018, c. 12, Sched. 2, s. 50 (7, 8) - 16/11/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

14 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2009, c. 34, Sched. A, s. 4 - 15/12/2009

2011, c. 1, Sched. 1, s. 1 (4) - 30/03/2011

2015, c. 38, Sched. 9, s. 45 (4) - 01/04/2016

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

14.1 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2006, c. 34, s. 1 (2) - 1/07/2007

2011, c. 1, Sched. 1, s. 1 (5, 6) - 30/03/2011; 2011, c. 1, Sched. 1, s. 1 (7) - 01/07/2011

2015, c. 38, Sched. 9, s. 45 (5) - 01/04/2016

2018, c. 12, Sched. 2, s. 50 (9) - 16/11/2018

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 10 (1, 2) - 06/07/2021

15 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2009, c. 34, Sched. A, s. 5 - 15/12/2009

2011, c. 1, Sched. 1, s. 1 (8) - 30/03/2011

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

16 Repealed: 2019, c. 15, Sched. 1, s. 18.

Section Amendments with date in force (d/m/y)

2006, c. 34, s. 1 (3, 4) - 01/07/2007

2009, c. 34, Sched. A, s. 6 - 15/12/2009

2017, c. 20, Sched. 8, s. 63 (2) - 19/10/2021

2019, c. 15, Sched. 1, s. 18 - 29/11/2021

2020, c. 36, Sched. 2, s. 11 - 06/07/2021

Part II
Tax on beer, wine and spirits

Division A — Interpretation and Obligation to Pay Tax

Definitions

17 (1) In this Act,

“adjustment date” means a date in a year prescribed for the purposes of section 26; (“date de rajustement”)

“agency store” means a retail store operated by an agent of the LCBO pursuant to paragraph 1 of section 3 of the Liquor Control Board of Ontario Act, 2019; (“magasin-agence”)

“beer” means a beverage that is beer for the purposes of the Liquor Licence and Control Act, 2019; (“bière”)

“beer manufacturer” means the holder of a manufacturer’s licence to sell that authorizes the sale of beer; (“fabricant de bière”)

“brew pub” means premises for which the licensee holds a licence with a brew pub endorsement; (“bistrot-brasserie”)

“collector” means a licensee that is permitted to sell liquor, an agency store, an operator of a secondary location of a brew pub or, if it remits taxes to the Minister, an affiliate of a winery; (“percepteur”)

“Commission” means the Alcohol and Gaming Commission of Ontario continued under the Alcohol and Gaming Commission of Ontario Act, 2019; (“Commission”)

“distillery retail store” means a store in Ontario owned and operated by a spirits manufacturer from which the manufacturer is licensed under the Liquor Licence and Control Act, 2019 to sell spirits to purchasers; (“magasin de détail de distillerie”)

“draft beer” means,

(a) beer other than non-draft beer, or

(b) beer made at a brew pub; (“bière pression”)

“LCBO” means the Liquor Control Board of Ontario continued under the Liquor Control Board of Ontario Act, 2019; (“Régie des alcools”)

“licence” means a licence issued under the Liquor Licence and Control Act, 2019; (“permis”)

“licensee” means a person who holds a licence or who holds a permit issued under the Liquor Licence and Control Act, 2019; (“titulaire de permis”)

“liquor” has the same meaning as in the Liquor Licence and Control Act, 2019; (“boisson alcoolisée”)

“Minister” means the Minister of Finance or such other member of the Executive Council as may be designated under the Executive Council Act to administer this Act; (“ministre”)

“non-draft beer” means beer for sale in containers each of which has a capacity of less than 18 litres; (“bière non pression”)

“non-refillable container” means a container that the manufacturer of a beverage or other person who initially fills the container with the beverage does not intend to refill, but does not include a beer bottle that is recognized as an industry standard bottle by the Brewers Association of Canada and for which the manufacturer has entered into an agreement with the Association for the use of the bottle; (“contenant à remplissage unique”)

“offsite winery retail store” means a winery retail store that is not located on the licensee’s production site; (“magasin de détail d’établissement vinicole hors site”)

“onsite winery retail store” means a winery retail store that is located on the licensee’s production site; (“magasin de détail d’établissement vinicole sur les lieux”)

“Ontario wine” means wine that is Ontario wine for the purposes of the Liquor Licence and Control Act, 2019; (“vin de l’Ontario”)

“Ontario wine cooler” means, except as prescribed by the regulations, Ontario wine or a beverage containing Ontario wine that contains not more than 7 per cent alcohol by volume; (“vin panaché de l’Ontario”)

“production year” means, in relation to a sales year for beer, the 12-month period that ends on the December 31 immediately before the beginning of the sales year; (“année de production”)

“purchaser” means a person, including the Crown in right of Ontario, who purchases or receives delivery of liquor in Ontario,

(a) for use or consumption by the person or by someone else at the person’s expense, or

(b) on behalf of or as agent for a principal who desires to acquire the liquor for use or consumption by the principal or by someone else at the principal’s expense; (“acheteur”)

“regulations” means the regulations made under this Act, unless the context requires otherwise; (“règlements”)

“sales year” means, with respect to beer, a period of approximately 12 months,

(a) that begins on March 1 in a year or, if March 1 is a Saturday or Sunday, that begins on the following Monday, and

(b) that ends on the last day of February in the following year or, if the last day of February is a Friday or Saturday, that ends on the following Sunday; (“année de ventes”)

“spirits” means a beverage that is spirits for the purposes of the Liquor Licence and Control Act, 2019; (“spiritueux”)

“spirits cooler” means, except as prescribed by the regulations, a beverage that contains more than 0.5 of 1 per cent but less than or equal to 14.8 per cent alcohol by volume obtained from distillation; (“spiritueux...