Alcohol tax rates by province and territory (2018)

Review a summary table from 2018 of tax rates by province and territory

Inside this alcohol policy pack

Tax rates

Jurisdiction Tax rate as percentage of purchase price Volumetric tax rate based on cents per litre purchased Flat tax in cents
New Brunswick1 5%    
Prince Edward Island2 25%
Québec3 Beer is 36 cents per litre and other alcoholic beverages are 72 cents per litre
Ontario4,5 Ontario wine purchased at a winery retail store is 6.1%
Non-Ontario wine purchased at a winery retail store is 18.1%
Ontario wine purchased at a winery boutique is 8.1%
Non-Ontario wine purchased at a winery boutique: 19.1%
Spirits: 61.5%
Ontario beer made by beer manufacturers
Draft is .7131 cents per litre
Non-draft is .8833 cents per litre
Ontario beer made by microbrewers
Draft is .3482 cents per litre
Non-draft is .3834 cents per litre
Ontario beer made and sold at Ontario brew pubs is .3288 cents per litre
Beer of all kinds, except draft beer made and bought at a brew pub or a secondary location of the brew pub is .17 cents per litre
Wine coolers are .28 cents per litre
Spirits are .38 cents per litre
Spirits coolers are .28 cents per litre
Beer, wine and spirits environmental tax on non-refillable containers, except draft beer made and bought at a brew pub or a secondary location of the brew pub is .0893 cents per litre
Saskatchewan6 10%
British Columbia7 10%
Yukon8 12%

References
1- Government of New Brunswick (2016). Retrieved from: https://www.canlii.org/en/nb/laws/stat/rsnb-1973-c-l-10/latest/rsnb1973-c-l-10.html
2- Government of Prince Edward Island (2008). Retrieved from: https://www.canlii.org/en/pe/laws/stat/rspei-1988-c-h3/latest/rspei-1988-c-h-3.html
3- Government of Québec (2006). Retrieved from: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-1/latest/cqlr-c-i-1.html
4- Government of Ontario (2018). Retrieved from: https://www.fin.gov.on.ca/en/tax/bwt/index.html
5- Government of Ontario (2018). Retrieved from: https://www.fin.gov.on.ca/en/tax/st/index.html
6- Government of Saskatchewan (2002). Retrieved from: http://finance.gov.sk.ca/taxes/lct/
7- Government of British Columbia (2017). Retrieved from: https://www2.gov.bc.ca/assets/gov/taxes/salestaxes/publications/pst-119-restaurants-liquor-sellers.pdf
8- Government of Yukon. Retrieved from: http://www.ylc.yk.ca/pdf/preamble.pdf’