• Tax-Included Pricing and Requirements for Spirits Manufacturers
    Subsection 65(2) of the Liquor Tax Act, 1996 (the Act) states that spirits manufacturers (distillers) that sell spirits from Ontario distillery retail stores must make available to purchasers, by an approved method, information with respect to the amount of taxes included in the price. This page addresses this requirement as well as the approved methods of providing such information.
  • Promotional Distribution Exemption: Ontario Spirits Manufacturers
    This page provides Ontario spirits manufacturers with general information about the exemption, how it works and how to claim it.
  • Spirits and Spirits Cooler Return Guide
    Information about filing requirements, supporting schedules, penalties for late filing and failure to remit tax collected or payable and payment information for remitting the tax.