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Liquor Mark-Ups - New Tax - April 1

ALSA
Mar 20
1 min read

Effective April 1, 2025:

Wine products with an invoice price greater than $15/L will be subject to an additional ad valorem markup as follows:

A five per cent rate applies to the invoice price greater than $15 per litre and not exceeding $20 per litre;
A 10 per cent rate applies to the invoice price greater than $20 per litre and not exceeding $25 per litre; and
A 15 per cent rate applies to the remaining invoice price portion greater than $25 per litre.

The ad valorem markup rates will be reflected in the revised markup schedule.

In addition, policy amendments regarding the use of neutral spirits will be made to Sections 3.1.4 and 6.2.3 of the LMH on April 1, 2025. A small manufacturer using neutral spirits to manufacture spirits' products (including those manufactured under contract) must distill the neutral spirit inputs on site using traditional distilling techniques to be eligible for the small manufacturer markup rates.

If you have any questions regarding the implementation of the markup or AWP changes, please contact AGLC's Liquor and Cannabis Division at liquorservices@aglc.ca.