Beer and Wine Tax

Frequently Asked Questions About the Administrative Changes

01When do beer and wine taxes come into effect?

Beer and wine taxes come into effect July 1, 2010 and will be administered by the Ontario Ministry of Finance.

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02What administrative changes can I expect?

Ontario beer, wine and wine cooler manufacturers will collect beer and wine taxes and remit them to the Ministry of Finance by the required date. The filing, remittance dates, and information required in the ministry's tax return forms may be different than what is currently in place for the Alcohol and Gaming Commission of Ontario (AGCO) reports.

The ministry applies a disciplined administrative process for all of the tax statutes that it administers, including reporting, audit, inspection, assessment, collection and appeal processes.

For more information about the changes, please refer to

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03How do I file returns and make payments?

The Ministry of Finance's online tax service – ONT-TAXS online – provides businesses with secure, convenient and free online access to their tax accounts – where and when they need it. With ONT-TAXS online, businesses can file tax returns, make tax payments, view and update tax account information and more – 24 hours a day, seven days a week.

You can also file your return by mail or in person.

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04How will audits be conducted?

The Ministry of Finance will be responsible for auditing beer and wine taxes. To remain consistent with other tax statutes and to maintain the integrity of the provincial tax system, on-site audits will be periodically conducted to verify compliance. For more information about audits see the ministry's tax bulletin, What to expect during an Ontario Ministry of Finance Audit.

Please remember that all books and records must be maintained for a minimum of seven years back from the current fiscal year. More information on the maintenance of books and records is available in the ministry's Tax Information Bulletin, Retention/Destruction of Books and Records.

Businesses issued a notice of assessment or statement of disallowance of refund claims, may formally object and request a reconsideration of the assessment or disallowance by the Ministry of Finance, which is consistent with other tax statutes.

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05How can I get more information?

If you have questions about the beer and wine taxes, please contact us at 1 866 ONT-TAXS (1 866 668-8297) or 1 800 263-7776 for teletypewriter (TTY).

For more information about the changes, please refer to

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