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PROVINCIAL AND TERRITORIAL TAXATION - Alberta - Liquor tax

Thursday, July 26, 2018 @ 8:55 AM  

Applications by Steam Whistle Brewing Inc. (Steam Whistle) and Great Western Brewing Company Ltd. (Great Western) for declarations that mark-up on liquor was unconstitutional. The Alberta Gaming and Liquor Commission (AGLC) collected a mark-up on liquor it sold to private retailers. The AGLC applied different mark-up rates to different classes of liquor. Historically, it applied higher rates to beer produced by large, multinational corporations than to beer produced by small, domestic craft brewers. Prior to Oct. 28, 2015, the lower mark-up rate applied to all craft...