Wine Law in BC and Canada.

This site is dedicated to providing information on legal issues related to the wine industry in Canada, particularly BC. We cover such topics as shipping laws, marketing laws, labeling laws, environmental laws and licensing. All of the information presented here is written for the wine industry and for wine lovers. 

HomeNewsLatest NewsBorder Wine Taxes & Fees Modified for HST

Border Wine Taxes & Fees Modified for HST

It's the summer travel season. Many British Columbian wine enthusiasts will be venturing south of the border and will want to bring a few bottles home with them. As most will know, that is a very expensive proposition in BC if you exceed your miserly duty-free allowance of two 750ml bottles of wine per person. However, the introduction of the HST has made these importations ever so slightly less expensive. Previously, for BC, the charges were 85% liquor board markup plus 10% PST plus 5% GST.  However, the sales tax portion has now gone down from 15% to 12% and is calculated in a way which is slightly more advantageous. Canada Border Service Agency (Customs) has revised its memo on this issue to show the new tax collection rates and process. The following table shows you the comparative rates for importing a non-duty-free 750 ml bottle of wine into a Canadian province when you return from a trip to the U.S and also shows you the effect of these charges if you import a 750 ml bottle of wine that cost $15.

As you will see, the rates charged at the border for British Columbians are very high in comparison to most other provinces (Quebec is also very high). In BC, you will end up paying more than double the original price once you have imported the wine. Once again, British Columbian wine lovers are getting soaked by our government on this issue.

Province        
Excise Tax
Liquor Board Markup
GST/HST
PST  

Border charges
for a $15 bottle of wine

Total Cost
of $15 Wine
British Columbia
$0.47
85% of value
(min $1.83, max $12.75)
12%
n/a
$15.08
$30.08
Alberta
$0.47$2.60 for 750 ml bottle
5%
n/a
$3.97
$18.48
Manitoba
$0.47$3.12 for 750 ml bottle
5%
7%
$5.72
$20.29
Ontario
$0.4739.6% of value
13%
n/a
$8.60
$23.66
Quebec
$0.47
66% of value + $0.67
5%
7.5%
$14.15
$29.15

Please note that for almost all provinces, these rates are only valid in the "travellers stream" - which means you must personally bring the wine across the border with you. If you ship the wine, the rates are generally much higher (it's hard to believe that the BC rates could be higher, but they are!). There are also quantity limits for these rates: 45.45 litres for BC; 45.45 litres for AB (although the memo says 9.09 which is wrong); 45 litres for ON; no limit for MB; 9 litres for Quebec. Also note that the way of calculating these fees differs from province to province - see the CBSA memo for details.

You may also wish to read my Bringing Wine Back to Canada After a Trip article.