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Liquor Markup Rates and Services

Liquor Bulletin

This bulletin is to advise all liquor licensees of important liquor markup changes as well as policy amendments to the Liquor Manufacturer Handbook (LMH) regarding annual worldwide production (AWP) thresholds and production requirements for small manufacturers using neutral spirits.

Effective February 28, 2025:

Liquor markup rates have been amended. The revised liquor markup schedule is available online.

AWP thresholds for small manufacturers receiving the reduced markup benefit have also been amended and must be less than the following amounts:

  • 20,000 hL for wine/mead;
  • 48,000 hL for refreshment beverages/cider;
  • 180,000 hL for beer; and
  • 240,000 litres of absolute alcohol for spirits.

Sections 3.1.1 and 3.2.1 of the Liquor Manufacturer Handbook (LMH) have been amended to reflect the new AWP thresholds. Review the updated handbook online.

Effective April 1, 2025:

Wine products with an invoice price greater than $15/L will be subject to an additional ad valorem markup as follows:

  • A five per cent rate applies to the invoice price greater than $15 per litre and not exceeding $20 per litre;
  • A 10 per cent rate applies to the invoice price greater than $20 per litre and not exceeding $25 per litre; and
  • A 15 per cent rate applies to the remaining invoice price portion greater than $25 per litre.

The ad valorem markup rates will be reflected in the revised markup schedule.

In addition, policy amendments regarding the use of neutral spirits will be made to Sections 3.1.4 and 6.2.3 of the LMH on April 1, 2025. A small manufacturer using neutral spirits to manufacture spirits' products (including those manufactured under contract) must distill the neutral spirit inputs on site using traditional distilling techniques to be eligible for the small manufacturer markup rates.

If you have any questions regarding the implementation of the markup or AWP changes, please contact AGLC's Liquor and Cannabis Division at liquor@aglc.ca. 

For questions regarding the neutral spirits amendments, please contact the Compliance Branch at inspections.mailbox@aglc.ca.