Forms and publications: Beer, wine and spirits tax

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Forms

Beer tax

• Application for Refund - Bad Debt (BDT)
  The refund for bad debt is available to beer tax collectors in Ontario who are not required to complete and file monthly returns, and who paid an amount on account of the beer tax on beer sold to a purchaser but for which the purchaser has not provided payment for the purchase and the sale has become an uncollectible sale. Beer tax collectors who are required to complete and file monthly returns and who experience this type of loss claim a credit through their returns.
• Application for Refund - Loss of Product (PRL) for Purchases
  The refund for loss of product application is available to beer tax collectors in Ontario who are not required to complete monthly returns.
• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization
  Use this form to start direct bank deposit.

Wine tax

• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization
  Use this form to start direct bank deposit.

Spirits tax

• Authorizing or Cancelling a Representative
  Authorization for the ministry to collect and disclose personal information. The form also cancels an authorization that was previously given. An authorization is valid until the recipient cancels it in writing.
• Change of Address
  The Change of Address form can be used to advise the Ministry of Finance of any changes to your business address, mailing address or telephone number.
• Direct Deposit Request / Direct Deposit Authorization
  Use this form to start direct bank deposit.

Publications

Beer tax

• Beer manufacturers, microbrewers and brands
  A list of Ontario beer manufacturers, including microbreweries, and their beer brands. This list identifies the brands of beer made by beer manufacturers and microbreweries that are subject to the beer tax.
• Beer Return Guide
  This guide will help beer tax collectors complete the Beer Return and Schedules to account for the Ontario beer tax and amounts on account of Ontario beer tax collectable and payable for the reporting period.
• Guide for Completing the Application for Refund - Bad Debt (BDT) Summary and Schedule
  This guide will help beer tax collectors that are not required to complete and file monthly returns (i.e., licensees) complete the Application for Refund - Bad Debt (BDT) form.
• Guide for Completing the Application for Refund - Loss of Product (PRL) Summary and Schedule
  The information in this guide will help beer tax collectors that are not required to complete and file monthly returns (i.e., licensees) complete the Application for Refund - Loss of Product (PRL) form.
• Notice to Ontario alcohol manufacturers - April 1, 2026 tax changes
  This notice provides information regarding the 2026 Ontario Budget amendments to the Liquor Tax Act, 1996 and how these changes affect Ontario alcohol manufacturers.
• Promotional Distribution Exemption: Beer, wine and spirits tax
  This webpage provides Ontario beer, wine and spirits manufacturers, as well as licensees of brew pubs, with general information about the exemption, how it works and how to claim it.

Wine tax

• Wine and Wine Cooler Return - B - Guide (Wineries that have a Wine Boutique) This guide will help wine tax collectors that operate an off-site winery retail store complete the Wine and Wine Cooler Return - B and Schedules.
• Wine and Wine Cooler Return Guide
  This guide will help wine tax collectors that do not operate an off-site winery retail store complete the Wine and Wine Cooler Return and Schedule to account for the Ontario wine tax collectable and payable for the reporting period.
• Notice to Ontario alcohol manufacturers - April 1, 2026 tax changes
  This notice provides information regarding the 2026 Ontario Budget amendments to the Liquor Tax Act, 1996 and how these changes affect Ontario alcohol manufacturers.
• Promotional Distribution Exemption: Beer, wine and spirits tax
  This webpage provides Ontario beer, wine and spirits manufacturers, as well as licensees of brew pubs, with general information about the exemption, how it works and how to claim it.

Spirit tax

• Spirits 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.
• Notice to Ontario alcohol manufacturers - April 1, 2026 tax changes
  This notice provides information regarding the 2026 Ontario Budget amendments to the Liquor Tax Act, 1996 and how these changes affect Ontario alcohol manufacturers.
• Promotional Distribution Exemption: Beer, wine and spirits tax
  This webpage provides Ontario beer, wine and spirits manufacturers, as well as licensees of brew pubs, with general information about the exemption, how it works and how to claim it.

If you have trouble accessing one of these documents in your browser:

• Save it to your computer by right clicking on the link and selecting “Save Link As…”
• Save the file on the desktop (default selection) or browse to save the file in the directory of choice
• Once the file is saved, open the saved file using Adobe Reader