O. Reg. 318/11: BEER AND WINE TAX


Published: 2011-06-28

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ONTARIO REGULATION 318/11

made under the

ALCOHOL AND GAMING REGULATION AND PUBLIC PROTECTION ACT, 1996

Made: June 28, 2011
Filed: June 28, 2011
Published on e-Laws: June 30, 2011
Printed in The Ontario Gazette: July 16, 2011


Amending O. Reg. 257/10

(Beer and Wine Tax)

Note: Ontario Regulation 257/10 has not previously been amended.

1. Section 4 of Ontario Regulation 257/10 is revoked and the following substituted:

Sales year

4. For the purposes of section 22 of the Act, the period that begins on July 1, 2010 and ends on February 28, 2011 is a sales year.

2. Section 15 of the Regulation is amended by adding the following subsections:

(5) If a beer manufacturer distributes beer that is exempt from tax under section 18.1 of the Act, the beer manufacturer shall keep a record of the following information:

1. The date that the beer was distributed.

2. The name and address of all persons to whom the beer was distributed or the name and address of the event at which the beer was distributed.

3. The number of containers of beer distributed and for each container,

i. whether the beer was draft beer or non-draft beer,

ii. the quantity of beer in the container, and

iii. whether or not the container was a non-refillable container.

(6) If an affiliate of a beer manufacturer distributes beer that is exempt from tax under section 18.1 of the Act, the beer manufacturer shall keep a record of the following information:

1. The name of the affiliate.

2. The date that the beer was distributed.

3. The quantity of beer that was distributed.

4. The amount of tax that would have been payable by the affiliate if the exemption did not apply.

3. Section 16 of the Regulation is amended by adding the following subsections:

(2) If a licensee of a brew pub distributes draft beer that is exempt from tax under section 18.1 of the Act, the licensee shall keep a record of the following information:

1. The date that the beer was distributed.

2. The name and address of all persons to whom the beer was distributed or the name and address of the event in the brew pub, or a secondary location related to the pub, at which the beer was distributed.

3. The quantity of beer that was distributed.

(3) If an affiliate of a licensee of a brew pub distributes beer that is exempt from tax under section 18.1 of the Act, the licensee shall keep a record of the following information:

1. The name of the affiliate.

2. The date that the beer was distributed.

3. The quantity of beer that was distributed.

4. The amount of tax that would have been payable by the affiliate if the exemption did not apply.

4. Section 18 of the Act is amended by adding the following subsections:

(2) If a winery distributes wine or a wine cooler that is exempt from tax under section 18.1 of the Act, the winery shall keep a record of the following information:

1. The date that the wine or wine cooler was distributed.

2. The name and address of all persons to whom the wine or wine cooler was distributed or the name and address of the event at which the wine or wine cooler was distributed.

3. The number of containers of wine or wine coolers that were distributed and for each container,

i. whether or not the wine was Ontario wine or whether or not the wine cooler was an Ontario wine cooler,

ii. the brand of the wine or wine cooler,

iii. the quantity of wine or wine cooler in the container,

iv. the retail price of the wine or wine cooler as determined under subsection 27 (3) of the Act, and

v. whether or not the container was a non-refillable container.

(3) If an affiliate of a winery distributes wine or a wine cooler that is exempt from tax under section 18.1 of the Act, the winery shall keep a record of the following information:

1. The name of the affiliate.

2. The date that the wine or wine cooler was distributed.

3. The quantity of wine or wine coolers that were distributed.

4. The amount of tax that would have been payable by the affiliate if the exemption did not apply.

Commencement

5. This Regulation comes into force on July 1, 2011.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: June 28, 2011.