Beer Basic Tax Rate
| Effective Date |
Beer made by Ontario Beer Manufacturers |
Beer made by Ontario Microbrewers |
Beer made and sold at Ontario Brew Pubs |
| Draft beer |
Non-Draft beer |
Draft beer |
Non-Draft beer |
Draft Beer |
| March 1, 2011 to February 29, 2012 |
55.68 ¢/L |
70.94 ¢/L |
19.19 ¢/L |
20.95 ¢/L |
21.26 ¢/L |
For example, on a 341mL bottle of beer made by a microbrewer, the beer basic tax will be 0.341L × $0.2095/L = $0.0714.
Beer Volume Tax Rate
The beer volume tax is calculated based on the volume of beer purchased, regardless of whether the beer purchased is draft beer or non-draft beer (e.g., bottled). The tax rate applicable to the volume of beer purchased is 17.6 cents per litre.
The beer volume tax does not apply to draft beer manufactured and purchased at a brew pub or a secondary location of the brew pub.
Environmental Tax Rate
The environmental tax is 8.93 cents for each non-refillable container in which the beer is purchased. The environmental tax does not apply to draft beer manufactured and purchased at a brew pub or a secondary location of the brew pub. 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.
Wine Basic Tax Rate
The wine basic tax is calculated as a percentage of the retail price, less the total of the following amounts:
The tax rate applicable to the retail price of the wine or wine cooler depends on whether it is an Ontario or non-Ontario wine or wine cooler:
| Type of Wine or Wine Cooler |
Wine Basic Tax Rate |
| Ontario Wine or Wine Cooler |
6.1 per cent of retail price of wine or wine cooler |
| Non-Ontario Wine or Wine Cooler |
16.1 per cent of retail price of wine or wine cooler |
For Ministry of Finance taxation purposes, "Ontario wine," generally, is wine produced from 100 per cent Ontario produce.
Wine Volume Tax Rate
The volume tax is calculated based on the volume of wine or wine cooler purchased and depends on whether the product is wine or a wine cooler:
| Type of Product |
Wine Volume Tax Rate |
| Wine |
29 ¢/L |
| Wine Cooler |
28 ¢/L |
For example, on a 750mL bottle of wine sold at a winery retail store, the wine volume tax would be 0.750L × $0.29/L = $0.2175.
Environmental Tax Rate
The environmental tax is 8.93 cents for each non-refillable container in which the wine or wine cooler is purchased. 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.
