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Regulations / Canada / Ontario

Alcohol regulations in Ontario

How to import or export liquor and spirits to Ontario, Canada, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched April 2026.

Research guide, not legal advice. Compiled in April 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Dry areas exist
Legal drinking age
19
Legal purchase age
19

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Licence to make spirits (distillery and bottling)

Licences needed
AGCO Manufacturer's Licence – Distillery, CRA Excise Spirits Licence (federal), municipal zoning, building, and fire permits
Authority
Alcohol and Gaming Commission of Ontario (AGCO) & Canada Revenue Agency (CRA)
Documents
Detailed business plan, production facility floor plans, equipment layout and on-site retail store footprint, corporate incorporation documents, Tax Compliance Verification (TCV) number and attestation from Ontario Ministry of Finance, background/integrity checks for directors/officers, LCBO Quality Assurance chemical analysis certification
Fees
AGCO licence fee structured for 2-year or 4-year terms (distillery manufacturer tier); federal CRA financial security/excise bond required
Time to obtain
Approximately 3 to 6 months depending on facility inspections and background reviews

Import licence and registration

Who can import
Only the Liquor Control Board of Ontario (LCBO) has the legal authority to commercially import spirits into Ontario under the federal Importation of Intoxicating Liquors Act. Foreign manufacturers must work through an AGCO-licensed Manufacturer's Representative (Agent) to submit and sell products to the LCBO.
Licences or registrations
AGCO Manufacturer's Representative (Agent) Licence; LCBO Vendor Registration
Authority
Alcohol and Gaming Commission of Ontario (AGCO) & Liquor Control Board of Ontario (LCBO)
Documents
Manufacturer agency appointment letter, AGCO agent application and personal history sheets, business registration, LCBO supplier set-up forms, product specification sheets
Fees
AGCO Manufacturer's Representative Licence application fee; LCBO vendor administrative and listing fees
Time to obtain
AGCO agent licence: 4 to 8 weeks; LCBO vendor setup and product intake: 3 to 6 months

Product and label registration

Required: yes Process: All spirits sold via the LCBO retail network or specialty ordering must undergo formal product listing and label approval. Products are submitted via LCBO Product Calls or Specialty Services, followed by…

Import rules

LCBO serves as the mandatory importer of record for commercial beverage alcohol entering Ontario. Direct commercial shipments from abroad to private retailers or consumers are prohibited. All commercial shipments must have valid…

Import duty on spirits (HS 2208)

Under Canada's Customs Tariff (HS 2208), most distilled spirits (whisky, gin, vodka, rum, tequila) enter duty-free (0%) under Most-Favoured-Nation (MFN) and free trade agreements; however, federal customs duties equivalent to excise duties and LCBO markups apply at the border.

Excise and taxes

Federal excise duty (Excise Act, 2001) adjusted annually: $14.117 per litre of absolute ethyl alcohol for spirits >7% ABV, and $0.358 per litre for spirits ≤7% ABV (RTD cocktails). Effective April 1, 2026, Ontario consolidated…

Retail and distribution

Full-strength spirits (>7.1% ABV) remain an exclusive retail monopoly of the LCBO and on-site distillery retail stores. Starting in late 2024, eligible private convenience stores and grocery/big-box stores were permitted to sell…

Online sale and delivery

allowed; LCBO operates province-wide e-commerce retail delivery. AGCO-licensed grocery and convenience stores, liquor delivery services, and liquor sales licensees (restaurants/bars) may sell and deliver eligible alcoholic…

Labelling

Must comply with federal Food and Drug Regulations and Consumer Packaging and Labelling Act: bilingual (English and French), common name of the spirit, declaration of alcohol by volume (% alc./vol.), net metric volume, name and…

Advertising

Regulated under the AGCO Registrar's Standards and Requirements for Liquor and the Canadian Radio-television and Telecommunications Commission (CRTC) Code. Advertising must promote moderate consumption; must not target or appeal…

Legal definitions of spirits

Federal standards under Part B, Division 2 of Canada's Food and Drug Regulations govern Ontario: Canadian Whisky must be aged in small wood barrels for at least 3 years and contain at least 40.0% ABV; Rum must be distilled from…

Dry or restricted areas

Dry areas exist. Under the LLCA, municipalities retain historical local option mechanisms to prohibit retail stores or licensed consumption premises via local referendum. Additionally, certain First Nations reserves in Ontario…

Recent changes

Historic retail expansion rolled out in August–October 2024, opening thousands of eligible convenience, grocery, and big-box stores to ready-to-drink (RTD) spirits cocktails, wine, and beer under AGCO licensing. Effective April…

Opportunities for exporters

The deregulation of ready-to-drink (RTD) spirit-based beverages into convenience and grocery stores across Ontario has expanded market reach and volume potential for foreign canned cocktail and premix brands. However,…

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Sources

  1. AGCO - Manufacturer's Licence – Distillery Guide
  2. LCBO - Quality Assurance Laboratory Testing & Requirements
  3. Ontario Ministry of Finance - Beer, Wine and Spirits Taxes
  4. Government of Ontario - Expanding Alcohol Sales to Grocery and Convenience Stores
  5. Canada Revenue Agency - Excise Duty Rates on Spirits

Selling into Ontario or buying from it?