EXPLANATORY NOTE

The Bill amends the Liquor Tax Act, 1996 to provide an exception for certain wines to the tax set out in subsection 27 (1).

Bill 132 2023

An Act to amend the Liquor Tax Act, 1996 to exempt certain wines from the basic tax on wine

His Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

1 Section 27 of the Liquor Tax Act, 1996 is amended by adding the following subsection:

Exception

(1.1)  Subsection (1) does not apply to a purchase of wine from a winery retail store that is located at a winery if the wine is,

  (a)  Vintners Quality Alliance wine; or

  (b)  wine produced entirely from grapes grown in Ontario.

Commencement

2 This Act comes into force on the day it receives Royal Assent.

Short title

3 The short title of this Act is the Supporting Economic Recovery and Renewal in the Niagara Region Act, 2023.