Alcohol tax rates by province and territory (2020)

Review a summary table from 2020 of tax rates by province and territory

Inside this alcohol policy pack

Alcohol tax rates*

Jurisdiction Tax rate (% of purchase price) Volumetric tax rate (cents per litre purchased) Flat tax (cents)
New Brunswick1 5%    
Prince Edward Island2 25%
Québec3 Beer: 36 cents/L
Other alcoholic beverages: 72 cents/L
Ontario4,5 Ontario wine purchased at a winery retail store: 6.1%
Non-Ontario wine purchased at a winery retail store: 19.1% (will increase to 20.1% on June 1, 2020)
Ontario wine purchased at a winery boutique: 9.6% (will increase to 11.1% on June 1, 2020)
Non-Ontario wine purchased at a winery boutique: 22.6% (will increase to 26.6% on June 1, 2020)
Spirits: 61.5%
Ontario beer made by beer manufacturers
-Draft: 72.45 cents/L
-Non-draft: 89.74/L
Ontario beer made by microbrewers
-Draft: 35.96 cents/L
-Non-draft: 39.75 cents/L
Ontario beer made and sold at Ontario brew pubs: 33.41 cents/L
All beers, except draft beer made and bought at a brew pub or a secondary location of the brew pub, are subject to an additional tax: 17.6 cents/L
Wine coolers: 29 cents/L
Spirits: 38 cents/L
Spirits coolers: 28 cents/L
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: 8.93 cents
Saskatchewan6 10%
British Columbia7 10%
Yukon8 12%

*The alcohol tax rates table was updated on March 2, 2020. The rest of the Alcohol policy pack was updated on February 1, 2018.

Current taxes on alcohol across Canada

All provinces and territories have implemented retail sales taxes on the purchase of alcohol. New BrunswickPrince Edward IslandQuebec, Ontario, SaskatchewanBritish Columbia and Yukon have implemented additional taxes specific to the purchase of alcohol. Quebec taxes alcohol at a rate per millilitre of beverage purchased and has separate tax rates for beer and other types of alcohol.

New BrunswickPrince Edward IslandSaskatchewanBritish Columbia and Yukon tax the total purchase price. Ontario taxes alcohol by both volume and total purchase price and has separate tax rates for wine and beer.

References
1- Government of New Brunswick (2019). Retrieved from: https://www.canlii.org/en/nb/laws/stat/rsnb-1973-c-l-10/latest/rsnb-1973-c-l-10.html
2- Government of Prince Edward Island (2008). Retrieved from: https://www.canlii.org/en/pe/laws/stat/rspei-1988-c-h-3/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 (2019). 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/sales-taxes/publications/pst-119-restaurants-liquor-sellers.pdf
8- Government of Yukon. Retrieved from: http://www.ylc.yk.ca/pdf/preamble.pdf