ontario regulation 189/17
made under the
Alcohol and Gaming Regulation and Public Protection Act, 1996
Made: June 8, 2017
Filed: June 9, 2017
Published on e-Laws: June 9, 2017
Printed in The Ontario Gazette: June 24, 2017
Amending O. Reg. 257/10
(BEER AND WINE TAX)
1. The title to Ontario Regulation 257/10 is revoked and the following substituted:
tax on beer, wine and spirits
2. (1) Subsection 3 (1) of the Regulation is amended by striking out “beer, wine or a wine cooler” at the end and substituting “liquor”.
(2) Subsection 3 (2) of the Regulation is amended by striking out “beer, wine or a wine cooler” and substituting “liquor”.
3. The Regulation is amended by adding the following section:
Remittance by spirits manufacturer
8.1 (1) A spirits manufacturer that is required by subsection 30.2 (2) of the Act to remit to the Minister the taxes referred to in that subsection shall remit those taxes when filing the monthly return for the period in which the taxes were collected.
(2) If a spirits manufacturer is deemed by paragraph 5 of subsection 17 (2) of the Act to be a purchaser, the spirits manufacturer shall remit to the Minister the tax on the spirits referred to in that paragraph at the same time that the spirits manufacturer remits taxes under subsection (1).
4. (1) Subsection 9 (1) of the Regulation is amended by,
(a) adding “spirits manufacturer” after “beer vendor” in the portion before clause (a); and
(b) striking out “the beer, wine or wine cooler, as the case may be” in clause (b) and substituting “the liquor”.
(2) Subsection 9 (2) of the Regulation is amended by adding “spirits manufacturer” after “beer vendor”.
(3) Subsection 9 (3) of the Regulation is amended by adding “spirits manufacturer” after “beer vendor”.
5. The Regulation is amended by adding the following sections:
Monthly return from spirits manufacturer
14.1 (1) Every spirits manufacturer that operates a distillery retail store shall deliver to the Minister a return for each month in the form approved by the Minister containing the information required by subsection (3).
(2) A spirits manufacturer shall deliver its return for a month on or before the 20th day of the following month.
(3) Each monthly return must contain the following information for the month:
1. The quantity and retail price of spirits and spirits cooler sold, delivered, exported, transferred or consumed by the spirits manufacturer and the names of the persons, other than purchasers, to whom it was sold, delivered, exported or transferred.
2. The quantity and retail price of spirits and spirits cooler for which a deduction is made under section 9 or 26.
3. The number of non-refillable containers sold to purchasers.
. . . . .
Record-keeping by spirits manufacturer
19.0.1 (1) Every spirits manufacturer that is required to submit monthly returns to the Minister shall keep a record of the information required for its returns.
(2) If a spirits manufacturer distributes spirits or spirits cooler that is exempt from tax under section 18.1 of the Act, the spirits manufacturer shall keep a record of the following information:
1. The date that the spirits or spirits cooler was distributed.
2. The name and address of all persons to whom the spirits or spirits cooler was distributed or the name and address of the event at which the spirits or spirits cooler was distributed.
3. The number of containers of spirits or spirits cooler that were distributed and for each container,
i. the brand of the spirits or spirits cooler,
ii. the quantity of spirits or spirits cooler in the container,
iii. the retail price of the spirits or spirits cooler as determined under subsection 29.1 (2) of the Act, and
iv. whether or not the container was a non-refillable container.
(3) If an affiliate of a spirits manufacturer distributes spirits or spirits cooler that is exempt from tax under section 18.1 of the Act, the spirits manufacturer shall keep a record of the following information:
1. The name of the affiliate.
2. The date that the spirits or spirits cooler was distributed.
3. The quantity of spirits or spirits cooler that was distributed.
4. The amount of tax that would have been payable by the affiliate if the exemption did not apply.
Record-keeping re environmental tax on spirits and spirits cooler
19.0.2 Every collector of tax on spirits and spirits cooler that does not charge the environmental tax under section 29 of the Act shall keep the following records:
1. Records providing evidence that, at the time of any sale on which it has not charged the environmental tax, the spirits manufacturer that manufactured the spirits or spirits cooler had a comprehensive program for the return and refilling of its containers.
2. Records providing evidence of the number of the spirits manufacturer’s containers that are refilled by the manufacturer each year.
6. Paragraph 4 of subsection 25 (1) of the Regulation is amended by adding “spirits manufacturer” after “beer vendor”.
7. (1) Section 26 of the Regulation is amended by adding the following subsection:
(2.1) A spirits manufacturer may apply to the Minister for a refund of the amount paid by it on account of taxes paid under the Act in respect of spirits or spirits cooler sold by it if all or part of the sale price has not been paid and has become an uncollectible debt.
(2) Paragraph 1 of subsection 26 (4) of the Regulation is amended by striking out “beer, wine or wine cooler” and substituting “liquor”.
(3) The definitions of “B” and “C” in subsection 26 (5) of the Regulation are amended by striking out “beer, wine or wine cooler” wherever it appears and substituting in each case “liquor”.
(4) Paragraph 4 of subsection 26 (6) of the Regulation is amended by striking out “the beer, wine or wine cooler” at the end and substituting “the liquor”.
(5) Subsection 26 (7) of the Regulation is amended by striking out “the beer, wine or wine cooler” and substituting “the liquor”.
(6) The definition of “sale price” in subsection 26 (8) of the Regulation is amended by striking out “the beer, wine or wine cooler” at the end and substituting “the liquor”.
Commencement
8. This Regulation comes into force on the day it is filed.
Charles Sousa
Minister of Finance
Date made: June 8, 2017