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Wines and spirits sold in Canada are subject to the Excise Act, 2001, [60] which contributes greatly to the cost of beverage alcohol, although most liquor tax is provincial. Wine Access, [61] a Canadian food and wine magazine, has claimed that high-end luxury brands sell in Ontario for up to 60% more than in New York. [62]
Canada – excise taxes on beer and spirits are 5.00% and 11.87%. Total tax rates on beer and spirits are 16.50% and 23.38%. ... Alcohol taxes tend to be regressive ...
There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...
Some provinces continued to charge corporate capital taxes, but effective July 1, 2012, provinces have stopped levying corporation capital taxes. In Ontario the corporate capital tax was eliminated July 1, 2010 for all corporations, although it was eliminated effective January 1, 2007, for Ontario corporations primarily engaged in manufacturing ...
The Alcohol and Gaming Regulation and Public Protection Act is an act governing the sale of alcohol and gaming regulation on Ontario. The act is responsible for the administration of the Liquor Licence Act, Gaming Control Act, 1992; Wine Content and Labelling Act, 2000; Liquor Control Act (Section 3(1)b, e, f, g and 3(2)a); and
The Temperance movement started long before Ontario enacted the Ontario Temperance Act of 1916, and for more reasons than social or wartime issues. Fighting for absolute temperance, Prohibition advocates lobbied for this in the 1850s at the Provincial level, and eventually got the right to vote for Prohibition at the municipal level, or otherwise known as "local option".
In all of the provinces and territories, the consumption of alcohol is forbidden while driving, with Ontario and Quebec also forbidding the possession of open non-empty containers within a motionless vehicle. Police in Canada are known to show considerable discretion to public consumption based on the amount of public disruption.
Established in 1947 under the Liquor Licence Act (Ontario), the agency is not to be mistaken with the Liquor Control Board of Ontario (LCBO), an alcohol retailer. The LLBO was replaced by the Alcohol and Gaming Commission of Ontario in 1998 under the Alcohol and Gaming Regulation and Public Protection Act (Ontario) passed in 1996. The LLBO name ...