IMPLEMENTATION LEVEL

Subnational

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 27 Oct 2015 | Removal date: open ended
Still in force

Internal taxation of imports

On October 27, 2015 the government of Alberta proposed in its budget a tax hike on out-of-province craft beer. Under existing law, all craft breweries (those producing less than 20,000 hectolitres of beer) are taxed at 20 cents a litre, regardless of their location. Post-budget, out-of-province breweries were subject to a beer tax of $1.25 per litre. That $1.25 tax increase averages out to a $3 increase per out-of-province six pack of craft beer, applied both to imports and to beer from other Canadian provinces.
This measure is included in the GTA database because it disadvantages foreign beer at the expense of certain domestic beers.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

243 Malt liquors & malt
2203 Beer made from malt.
220300 Beer made from malt.

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