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Alberta

Alberta Gaming and Liquor Commission

Government Contacts


Hon. Ed Stelmach
Premier
307 Legislature Building
10800-97th Avenue. N.W.
Edmonton, Alberta T5K 2B6
Tel: (780) 427-2251 Fax: (780) 427-1349

Hon. Fred Lindsay
Solicitor General, Minister of Public Security and Minister responsible for the Alberta Gaming and Liquor Commission
Room 402, Legislature Building
10800-97th Avenue. N.W.
Edmonton, Alberta T5K 2B6
Tel: (780) 415-9406 Fax: (780) 415-9566

Alberta Gaming and Liquor Commission Contacts

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ALBERTA GAMING AND LIQUOR COMMISSION
50 Corriveau Avenue
St. Albert, Alberta T8N 3T5

Tel: (780) 447-8600 Fax: (780) 447-8919 

Gerry McLennan, CEO
Alberta Gaming and Liquor Commission

Off Premise Retail Outlets

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Agency Stores

S/W/B

88/88/88

Private Retail Stores

S/W/B

1094/1094/1094

08/04/29

 

On Premise Retail Outlets

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Licensees

S/W/B

8,500

 

 

Taxation

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Category

MARKUP PER LITRE

Spirits > 60%

$17.87

 

 

Spirits > 22% & < 60%

$13.30

 

 

Spirits <= 22%

$9.90

 

 

Refreshment Beverages > 8% < 16%

$4.05

 

 

Refreshment Beverages > 1% < 8%

$1.35

 

 

Wine & Sake > 16%

$6.10

 

 

Wine & Sake < 16%

$3.45

 

 

Beer

 

Annual Worldwide Production*

Per Litre

LTE 10,000 HL (hectolitres)

$0.20**

GT 10,000 HL & LTE 200,000 HL

$0.40**

GT 200,000 HL & LTE 400,000 HL***

$0.40***

on sales in Alberta up to and including the first 200,000HL

$0.98

on sales in Alberta for the next 200,000 HL up to and including 400,000 HL

GT 400,000 HL

$0.98

* Annual worldwide production includes the volume of all liquor and non-liquor products manufactured where the beer is produced, as well as all contracted or leased volumes.

** All manufacturers/liquor suppliers/liquor agencies are subject to the standard mark-up rate of $0.98 per litre.  A qualified manufacturer may be eligible for the small brewer mark-up if it satisfies, to the satisfaction of the AGLC, the following criteria:

1) A qualified manufacturer, under the beer mark-up policy is defined as:

a) An Alberta licensee holding a Class E Manufacturer (Brewery) License issued in accordance with the Gaming and Liquor Act, Gaming and Liquor Regulation and related AGLC policies; or

b) A person who owns/leases, operates and controls an establishment for making liquor outside of Alberta who meets the following requirements of a class E Manufacturer (Brewery) in Alberta:

 i) 5000 hectolitres minimum annual production capacity;

ii) all beer must be manufactured on site;

iii) fermentation, maturation and storage tanks with a minimum of 10 hectolitres capacity each;

iv) there must be a weekly minimum of 50 hectolitres overall fermentation, maturation and storage capability and there must be space available to add additional tanks to achieve overall annual capacity, and

v) The person must have the continuous right to solely occupy and control the facility whether or not the facility is owned or leased by the person.

2) A qualified manufacturer is eligible for the small brewer rates on products for distribution in Alberta only if it is either:

a)  the owner of the trade/brand names it manufacturers; or

b) the registered agency in Alberta of the products it manufactures.

3) A registered agency that has a product produced at only one qualified manufacturer, that qualified Manufacturer having annual world-wide production of all products less that 10,000 hectolitres, is eligible for the small brewer rate.

*** IMPORTANT NOTE:  Only those beer manufacturers and suppliers whose annual worldwide production was less than 200,000 HL when they entered the Alberta market are eligible for the transition mark-up rates.


Wholesale prices are calculated by adding the specified markup to the landed cost, which includes shipping and handling charges and then adding the goods and services tax of 5%. Private liquor stores purchase from the AGLC at Wholesale price and then apply their own mark-up to determine their own retail price.

Provincial Sales Tax on Beverage Alcohol is not applicable.

Copyright © 2008 Association of Canadian Distillers