27 (1) A purchaser who purchases from an onsite winery retail store wine that is Ontario wine or wine cooler that is Ontario wine cooler shall pay a basic tax in respect of the purchase at the basic tax rate of 6.1 per cent of the retail price of the wine or wine cooler.  2009, c. 34, Sched. A, s. 7; 2016, c. 5, Sched. 2, s. 3 (1); 2019, c. 15, Sched. 2, s. 4; 2023, c. 8, Sched. 6, s. 4 (1). (1.1) Repealed: 2023, c. 8, Sched. 6, s. 4 (2). Other wine or wine cooler (2) A purchaser who purchases from an onsite winery retail store wine that is not Ontario wine or wine cooler that is not Ontario wine cooler shall pay a basic tax in respect of the purchase at the basic tax rate of 19.1 per cent of the retail price of the wine or wine cooler. 2020, c. 36, Sched. 2, s. 13; 2023, c. 8, Sched. 6, s. 4 (3). Same, purchases from offsite winery retail stores (2.1) A purchaser who purchases from an offsite winery retail store wine or wine cooler manufactured by the owner of the offsite winery retail store shall pay a basic tax in respect of the purchase at the basic tax rate of 12 per cent of the retail price of the wine or wine cooler. 2023, c. 8, Sched. 6, s. 4 (4). (2.2) Repealed: 2019, c. 15, Sched. 2, s. 15 (5). Retail price of wine, etc. (3) The retail price of wine or wine cooler sold to a purchaser from a winery retail store is the amount calculated in accordance with the following rules: 1.  Determine the amount charged to the purchaser. 2.  Subtract the amount of any deposit on the container containing the wine or wine cooler that is required to be collected or remitted under any deposit return program established under the Liquor Licence and Control Act, 2019. 3.  Determine the amount of tax imposed under Part IX of the Excise Tax Act (Canada) in respect of the purchase of the wine or wine cooler by doing the following: i.  Divide the amount that remains after performing the calculation described in paragraph 2 by the sum of the tax rate under Part IX of the Excise Tax Act (Canada) plus 1. ii.  Multiply the result by the tax rate under Part IX of the Excise Tax Act (Canada). iii.  Round the result to the nearest cent and subtract that amount from the amount that remains after performing the calculation described in paragraph 2. 4.  Subtract the environmental tax imposed under section 29 of this Act on the wine or wine cooler from the amount that remains after performing the calculations described in paragraph 3. 5.  Calculate the volume tax imposed under section 28 of this Act on the wine or wine cooler and subtract that amount from the amount that remains after performing the calculation described in paragraph 4. 6.  Add 1 to the basic tax rate that applies to the wine or wine cooler under this section. 7.  Divide the amount that remains after performing the calculation described in paragraph 5 by the amount determined in paragraph 6. The result is the retail price of the wine or wine cooler. 2016, c. 37, Sched. 1, s. 7 (4); 2019, c. 15, Sched. 2, s. 4, 15 (6); 2023, c. 8, Sched. 6, s. 4 (5). Samples (4) If a winery sells a sample of wine or wine cooler to a purchaser and the amount of tax paid by the purchaser under this Act in respect of the sample is less than the amount of tax, based on the retail price of the wine or wine cooler, that is reasonably allocable by volume to the sample, the winery, as a purchaser, shall pay tax under this Act in an amount equal to the difference.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 4. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 1, Sched. 1, s. 3 - 01/07/2010 2016, c. 5, Sched. 2, s. 3 (1-3) - 19/04/2016; 2016, c. 37, Sched. 1, s. 7 (1, 2, 4) - 08/12/2016; 2016, c. 37, Sched. 1, s. 7 (3) - 01/08/2015 2019, c. 7, Sched 2, s. 1 (1) - 31/03/2019; 2019, c. 7, Sched 2, s. 1 (2) - 29/05/2019; 2019, c. 15, Sched. 2, s. 2, 4, 15 (5, 6) - 29/11/2021; 2019, c. 15, Sched. 2, s. 15 (1) - 10/12/2019; 2019, c. 15, Sched. 2, s. 15 (2-4) - no effect - see 2020, c. 36, Sched. 2, s. 16 - 08/12/2020 2020, c. 36, Sched. 2, s. 13 - 01/06/2020 2023, c. 8, Sched. 6, s. 4 (1-5) - 01/07/2023