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ARTICLE · 27 AUGUST 2026

Winery Compliance In Ontario And B.C.

Millar Kreklewetz
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Ontario and British Columbia wineries must navigate a complex dual compliance framework encompassing both provincial liquor regulations and the Federal Excise Act, 2001. Understanding federal licensing requirements, duty obligations, and documentation standards is critical to avoiding unexpected assessments and penalties that can reach 200% of unpaid duty.

CanadaTax
Robert Kreklewetz
Robert Kreklewetz
Daniel Zhang
Daniel Zhang

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Ontario and British Columbia (“B.C.”) are leading wine-producing provinces with well-established statutory frameworks governing how wineries may produce, market, and sell wine. Those provincial rules, however, are only part of the compliance picture. Wineries in Ontario and B.C. are also subject to the Federal Excise Act, 2001 (“EA 2001”), which imposes a separate compliance regime for licensing, reporting, removals, and recordkeeping.

In this blog, we provide an overview of the Federal excise compliance requirements that drive practical audit risk for wineries.

Provincial Winery Regimes – At a Glance

In Ontario, provincial winery compliance is shaped by a series of statutes, including the Liquor Licence and Control Act, 2019, which governs liquor licensing and sales, and the Liquor Tax Act, 1996, which addresses provincial wine tax obligations. For wineries using VQA designations, the Vintners Quality Alliance Act, 1999 also establishes

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