Association of Canadian Distillers - Info Centre

Prince Edward Island

Prince Edward Island Liquor Control Commission Established 1948

Government Contacts

Hon. Robert W. J. Ghiz
Premier, President of the Executive Council and Minister responsible for Intergovernmental Affairs
Shaw Building, 5th Floor
95 Rochford Street, P.O. Box 2000
Charlottetown, P.E.I., C1A 7N8
Tel: (902) 368-4400 Fax: (902) 368-4416

Hon. Richard E. Brown
Minister of Development and Technology, Minister responsible for the Liquor Commission
5th Floor, Shaw Building
95 Rochford Street, P.O. Box 2000
Charlottetown, P.E.I., C1A 7N8
Tel: (902) 368-4230 Fax: (902) 368-4242

Prince Edward Island Liquor Control Commission Contacts

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PRINCE EDWARD ISLAND LIQUOR CONTROL COMMISSION
P.O. Box 967
Charlottetown, P.E.I. C1A 7M4
Tel: (902) 368-5710 Fax: (902) 368-5735

Mr. Gordon Coles, Chairman
Tel: (902) 368-5710 Fax: (902) 368-5735

Mr. Wayne A. MacDougall, Chief Executive Officer
Tel: (902) 368-5720 Fax: (902) 368-5735

Ms. Wendy MacDonald, C.A., Director of Finance, and Retail Operations Tel: (902) 368-5718 Fax: (902) 368-5735

Mr. James MacLeod, Director of Licensing and Security
Tel: (902) 368-5714 Fax: (902) 368-5735

Mr. Ian Burge, Warehouse Manager
Tel: (902) 368-5721 Fax: (902) 368-5735

Mr. Fred MacDonald, Director of Sales and Merchandising
Tel: (902) 368-5715 Fax: (902) 368-5735

Off Premise Retail Outlets

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Government Stores	S/W/B	19/19/19
Authorized Retailers	S/W/B	1/1/1
TOTALS	S/W/B	20/20/20
08/04/22

On Premise Retail Outlets

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Licensees	S/W/B	468
08/04/22

Taxation

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SPIRIT FORMULA

12 bottles per case

750 ml size bottle

40% alcohol

9 litres per case

FOB	$ 40.00
Excise	42.11
Freight	2.00
Landed Cost	$ 84.11
Flat tax component	69.39
Commercial rate component	31.49
Provincial health tax	46.25
Goods and services tax	13.87
Provincial sales tax	24.51
Deposit (per case)	2.40
Retail (per case)	$272.02
Number of bottles	12
Retail per bottle	$ 22.67

Flat tax component is based on $7.71 per litre for domestic rum and rye whisky products. For all other domestic products, the flat tax component is based on $8.29 per litre. In the above example, 9 litres multiplied by $7.71equals $69.39. Commercial rate component is based on 37.44% of the landed cost. In the above example, $84.11 multiplied by 37.44% equals $31.49. Provincial health tax is 25%, goods and services tax is 5%, and provincial sales tax is 10%.

For imported spirit products, the flat tax component for rum, rye whisky, and scotch products is $7.96. For all other products, the flat tax component is $8.54. The commercial rate component and taxes remain the same as domestic products.

Freight (per case) for domestic spirit products are based on the following:

Alberta	$ 3.50
Ontario	2.50
New Brunswick	2.30
Newfoundland	3.00
Nova Scotia	2.00
Quebec	1.75

Freight (per case) for imported spirit products are based on the following:

Products From
U.K.	$ 6.00
Germany	6.00
France	7.60
Italy	7.00
South Africa	8.00
Portugal	9.00
Chile	9.50
Australia	6.50
California	8.50
U.S. (other than California)	8.50
Gallo products	5.50
Argentina	9.00
Spain	8.00
Sweden	6.00

These rates exclude any excellar's charges in which an additional $3.00 per case will be added to the freight to determine the retail of a specific product.

WINE FORMULA

12 bottles per case

750 ml size bottle

12% alcohol

9 litres per case

FOB	$ 39.03
Excise	5.58
Freight	2.00
Landed Cost	$ 46.61
Markup	52.64
Provincial health tax (25%)	24.81
Goods and services tax (7%)	7.44
Provincial sales tax (10%)	13.15
Deposit (per case) ($0.20 per bottle)	2.40
Retail (per case)	$ 147.05
Number of bottles	12
Retail per bottle	$ 12.25

The above markup structure is on wine and wine based products and is based on landed cost. The first $40.00 of landed cost is subject to 125% markup, the next $60.00 of landed cost is subject to 40% markup, and the remainder is subject to a 20% markup. This markup structure applies to all case sizes that are nine litres or over. If the case size is under nine litres, the markup structure would be prorated on the overall size of the case.

Freight (per case) for domestic wine products is based on the following:

Andres	$ 0.75
Jost	$ 1.00
Vincor	.40
Vincor vats	5.75
New Brunswick	2.30
Nova Scotia	2.00
Ontario	2.50

Freight for imported wines are based on the same rates a spirits

BEER FORMULA

	50 litre	6	8	12	24
	keg	pack	pack	pack	pack	quarts
FOB	$ 81.52	$ 4.55	$ 5.69	$ 8.58	$ 16.80	$ 1.47
Freight	0.00	0.00	0.00	0.00	0.00	0.00
Landed Cost	$ 81.52	$ 4.55	$ 5.69	$ 8.58	$ 16.80	$ 1.47
Markup	$ 54.78	$ 2.33	$ 2.89	$ 4.25	$ 8.31	1.01
Health Tax	$ 34.08	$ 1.71	$ 2.14	$ 3.21	$ 6.28	.62
GST	$ 10.22	$ .51	$ .64	$ .96	$ 1.88	.19
PST	$ 18.06	$ .91	$ 1.14	$ 1.70	$ 3.33	.33
Deposit	0.00	.60	.80	1.20	2.40	.20
Retail	$ 198.66	$ 10.59	$ 13.30	$ 19.89	$ 38.99	$ 3.80
MARKUP
MARITIME BREWED	67.20%	51.40%	52.70%	49.50%	49.45%	68.50%
UPPER CANADA	67.20%	54.00%	54.00%	54.00%	54.00%	70.00%
IMPORTED	.893 L	57.00%	57.00%	57.00%	57.00%	72.00%
MICROBREWERIES	.627 L	37.02%	36.95%	35.24%	36.51%	50.05%
BREW PUB	.627 L	.640 L	.616 L	.616 L	.616 L	.616 L

MINIMUM MARKUP FOR BEER PRODUCTS ARE AS FOLLOWS
MARITIME BREWED		$ 2.33	$ 2.89	$ 4.25	$ 8.31	$ 1.01
UPPER CANADA		$ 2.58	$ 3.22	$ 4.75	$ 9.31	$ 1.06

WINE COOLER FORMULA

	UNDER	500 ML
	500 ML	AND OVER
FOB	$ 18.79	$ 27.05
Excise	2.41	4.72
Freight	.40	.40
Landed Cost	$ 21.60	$ 32.17
Markup	18.25	27.99
Health Tax	9.96	15.04
GST	2.99	4.51
PST	5.28	7.97
Deposit	2.40	1.60
Retail	60.48	89.28
Retail per 4 pack (bottle)	10.08	11.16
Markup %	84.50 %	87.00 %

SPIRIT COOLER FORMULA

	UNDER	7 % AND
	7 %	OVER
FOB	$ 18.90	$ 26.88
Excise	2.51	2.51
Freight	2.00	2.00
Landed Cost	$ 23.41	$ 31.39
Markup	21.07	39.24
Health Tax	11.12	17.66
GST	3.34	5.30
PST	5.89	9.36
Deposit	2.40	2.40
Retail	67.23	105.35
Retail per bottle	2.80	8.78
Markup %
Domestic (under 7.1% alcohol)	90.0
Imported (under 7.1% alcohol)	90.0
Domestic (7.1% to13.7% alcohol)	125.0
Imported (7.1% to 13.7% alcohol)	125.0
Domestic premixed (RTD)	90.0
Imported premixed (RTD)	125.0

MINIMUM PRICING
Social reference points for categories as follows
SPIRITS
375 ML	$ 11.45
750 ML	21.45
1.14 L	31.50
1.75 L	47.50
BEER
6 PACK	$ 7.96
8 PACK	10.64
12 PACK	15.91
15 PACK	19.95
16 PACK	21.28
24 PACK	31.92

These retails are based on 80% of regular 12 pack beer retail prices and prorated over other sizes.

WINE
No social reference price established

Discounts are applied to sales to licensees and NATO cardholders. Licensees are granted a 15% discount off the basic price for wines and 11% off the basic price of draught. NATO cardholders receive a discount of 33% off the retail price of wines and 20% off the retail price of spirits.