17 (1) In this Act, “adjustment date” means a date in a year prescribed for the purposes of section 26; (“date de rajustement”) “agency store” means a retail store operated by an agent of the LCBO pursuant to paragraph 1 of section 3 of the Liquor Control Board of Ontario Act, 2019; (“magasin-agence”) “beer” means a beverage that is beer for the purposes of the
Liquor Licence and Control Act, 2019; (“bière”) “beer manufacturer” means the holder of a manufacturer’s licence to sell that authorizes the sale of beer; (“fabricant de bière”) “brew pub” means premises for which the licensee holds a licence with a brew pub endorsement; (“bistrot-brasserie”) “collector” means a licensee that is permitted to sell liquor, an agency store, an operator of a secondary location of a brew pub or, if it remits taxes to the Minister, an affiliate of a winery; (“percepteur”) “Commission” means the Alcohol and Gaming Commission of Ontario continued under the Alcohol and Gaming Commission of Ontario Act, 2019; (“Commission”) “distillery retail store” means a store in Ontario owned and operated by a spirits manufacturer from which the manufacturer is licensed under the Liquor Licence and Control Act, 2019 to sell spirits to purchasers; (“magasin de détail de distillerie”) “draft beer” means, (a)  beer other than non-draft beer, or (b)  beer made at a brew pub; (“bière pression”) “LCBO” means the Liquor Control Board of Ontario continued under the Liquor Control Board of Ontario Act, 2019; (“Régie des alcools”) “licence” means a licence issued under the Liquor Licence and Control Act, 2019; (“permis”) “licensee” means a person who holds a licence or who holds a permit issued under the Liquor Licence and Control Act, 2019; (“titulaire de permis”) “liquor” has the same meaning as in the Liquor Licence and Control Act, 2019; (“boisson alcoolisée”) “Minister” means the Minister of Finance or such other member of the Executive Council as may be designated under the Executive Council Act to administer this Act; (“ministre”) “non-draft beer” means beer for sale in containers each of which has a capacity of less than 18 litres; (“bière non pression”) “non-refillable container” means a container that the manufacturer of a beverage or other person who initially fills the container with the beverage does not intend to refill, but does not include a beer bottle that is recognized as an industry standard bottle by the Brewers Association of Canada and for which the manufacturer has entered into an agreement with the Association for the use of the bottle; (“contenant à remplissage unique”) “offsite winery retail store” means a winery retail store that is not located on the licensee’s production site; (“magasin de détail d’établissement vinicole hors site”) “onsite winery retail store” means a winery retail store that is located on the licensee’s production site; (“magasin de détail d’établissement vinicole sur les lieux”) “Ontario wine” means wine that is Ontario wine for the purposes of the Liquor Licence and Control Act, 2019; (“vin de l’Ontario”) “Ontario wine cooler” means, except as prescribed by the regulations, Ontario wine or a beverage containing Ontario wine that contains not more than 7 per cent alcohol by volume; (“vin panaché de l’Ontario”) “production year” means, in relation to a sales year for beer, the 12-month period that ends on the December 31 immediately before the beginning of the sales year; (“année de production”) “purchaser” means a person, including the Crown in right of Ontario, who purchases or receives delivery of liquor in Ontario, (a)  for use or consumption by the person or by someone else at the person’s expense, or (b)  on behalf of or as agent for a principal who desires to acquire the liquor for use or consumption by the principal or by someone else at the principal’s expense; (“acheteur”) “regulations” means the regulations made under this Act, unless the context requires otherwise; (“règlements”) “sales year” means, with respect to beer, a period of approximately 12 months, (a)  that begins on March 1 in a year or, if March 1 is a Saturday or Sunday, that begins on the following Monday, and (b)  that ends on the last day of February in the following year or, if the last day of February is a Friday or Saturday, that ends on the following Sunday; (“année de ventes”) “spirits” means a beverage that is spirits for the purposes of the Liquor Licence and Control Act, 2019; (“spiritueux”) “spirits cooler” means, except as prescribed by the regulations, a beverage that contains more than 0.5 of 1 per cent but less than or equal to 14.8 per cent alcohol by volume obtained from distillation; (“spiritueux panaché”) “spirits manufacturer” means a manufacturer licensed under the Liquor Licence and Control Act, 2019 to sell its spirits to the LCBO or to sell its spirits in stores that it owns and operates; (“fabricant de spiritueux”) “wine” means a beverage that is wine for the purposes of the Liquor Licence and Control Act, 2019; (“vin”) “wine cooler” means, except as prescribed by the regulations, wine or a beverage containing wine that contains not more than 7 per cent alcohol by volume; (“vin panaché”) “winery” means a manufacturer licensed under the Liquor Licence and Control Act, 2019 to sell wine or wine cooler to the LCBO or in stores that it owns and operates; (“établissement vinicole”) “winery retail store” means a store in Ontario owned and operated by a winery from which the winery is licensed under the Liquor Licence and Control Act, 2019 to sell wine and wine cooler to purchasers; (“magasin de détail d’établissement vinicole”) 2009, c. 34, Sched. A, s. 7; 2010, c. 26, Sched. 1, s. 1 (1); 2011, c. 1, Sched. 1, s. 1 (9); 2011, c. 9, Sched. 2, s. 1 (1); 2015, c. 20, Sched. 1, s. 2 (1-3); 2016, c. 5, Sched. 2, s. 2 (1, 2); 2016, c. 37, Sched. 1, s. 2 (1-7); 2019, c. 15, Sched. 2, s. 2, 4, 5 (1-22, 24-28); 2020, c. 36, Sched. 2, s. 12 (1-5); 2023, c. 8, Sched. 6, s. 1. Persons deemed to be purchasers (2) If a collector distributes liquor in Ontario without charge or purchases liquor that is not sold to another person, the collector is deemed to be a purchaser that is liable to pay tax under this Act in respect of the liquor that is distributed without charge or purchased and not sold. 2019, c. 15, Sched. 2, s. 5 (29). (2.1) Repealed: 2016, c. 37, Sched. 1, s. 2 (10). When purchaser is not subject to tax (3) A purchaser is not subject to tax under this Act in respect of the purchase of liquor, (a)  if the purchase is by or from the LCBO or if the liquor was, at any time, purchased from the LCBO; (b)  if the purchase is from a duty-free store within the meaning of subsection 2 (1) of the Customs Act (Canada); (c)  if the purchase is of beer or wine made by the purchaser at a location that is a ferment on premises facility for the purposes of the Liquor Licence and Control Act, 2019; (d)  if the purchaser is an Indian and the purchase of the liquor, (i)  is made on a reserve, (ii)  is from a collector located on the reserve, and (iii)  is for the exclusive use of an Indian; (e)  if the purchaser is a person serving in or employed by a diplomatic or consular mission, high commission or trade commission, as authorized by Foreign Affairs and International Trade Canada, or his or her spouse or a family member, (i)  if that person is not a Canadian citizen or “permanent resident” of Canada as defined in the Immigration and Refugee Protection Act (Canada), and (ii)  if that person is assigned to duty from the state he or she represents and is not engaged locally by the mission or commission; (f)  Repealed: 2019, c. 15, Sched. 2, s. 5 (35). (g)  if the purchaser is the Government of Canada and the liquor will be warehoused in Ontario and afterwards will be exported for use by Canadian diplomatic or consular offices abroad. 2009, c. 34, Sched. A, s. 7; 2015, c. 20, Sched. 1, s. 2 (5); 2016, c. 5, Sched. 2, s. 2 (5); 2016, c. 37, Sched. 1, s. 2 (11); 2019, c. 15, Sched. 2, s. 5 (30-36). Interpretation, cl. (3) (d) (4) For the purposes of clause (3) (d), “Indian” has the meaning assigned by subsection 2 (1) of the Indian Act (Canada); (“Indien”) “reserve” means a reserve within the meaning of the Indian Act (Canada) or an Indian settlement located on Crown land, the Indian inhabitants of which are treated by the Government of Canada in the same manner as Indians residing on a reserve. (“réserve”)  2009, c. 34, Sched. A, s. 7; 2020, c. 36, Sched. 2, s. 12 (6). Affiliates (5) For the purposes of this Act, a corporation is an affiliate of another corporation if one of them is the subsidiary of the other, if both are subsidiaries of a third corporation or if each of them is controlled by the same person or persons.  2009, c. 34, Sched. A, s. 7. Rules, re affiliates (6) The following rules apply for the purposes of determining if corporations are affiliates for the purposes of this Act: 1.  A corporation is a subsidiary of a particular corporation if, i.  it is controlled, A.  by the particular corporation, B.  by the particular corporation and one or more other corporations each of which is controlled by the particular corporation, or C.  by two or more corporations each of which is controlled by the particular corporation, or ii.  it is a subsidiary of a corporation that is the particular corporation’s subsidiary under subparagraph i. 2.  A particular corporation is controlled by another person or corporation or by two or more corporations if, i.  voting securities of the particular corporation carrying more than 50 per cent of the votes for the election of directors are held, otherwise than by way of security only, by or for the benefit of the other person or corporation or by or for the benefit of the other corporations, and ii.  the votes carried by the voting securities described in subparagraph i are entitled, if exercised, to elect a majority of the board of directors of the particular corporation. 3.  For the purposes of paragraph 2, i.  a person is deemed to own beneficially securities that are beneficially owned by a corporation controlled by the person or by an affiliate of that corporation, and ii.  a corporation is deemed to own beneficially securities that are beneficially owned by its affiliates. 4.  Unless the regulations provide otherwise, references in paragraphs 2 and 3 to securities are references to securities within the meaning of the Securities Act.  2009, c. 34, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 26, Sched. 1, s. 1 (1-3) - 08/12/2010 2011, c. 9, Sched. 2, s. 1 (1, 2) - 12/05/2011; 2011, c. 1, Sched. 1, s. 1 (9) - 30/03/2011 2016, c. 5, Sched. 2, s. 2 (1-5) - 19/04/2016; 2016, c. 37, Sched. 1, s. 2 (1-11) - 08/12/2016 2019, c. 15, Sched. 2, s. 5 (2, 3, 7, 15) - 10/12/2019; 2019, c. 15, Sched. 2, s. 2, 4, 5 (1, 4-6, 8-14, 16-22, 24-36) - 29/11/2021; 2019, c. 15, Sched. 2, s. 5 (23) - no effect - see 2020, c. 36, Sched. 2, s. 16 - 08/12/2020 2020, c. 36, Sched. 2, s. 12 (1-5) - 29/11/2021; 2020, c. 36, Sched. 2, s. 12 (6) - 08/12/2020 2023, c. 8, Sched. 6, s. 1 (2) - 29/11/2021; 2023, c. 8, Sched. 6, s. 1 (1, 3, 4) - 01/07/2023