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Under the Constitution of Canada, responsibility for enacting laws and regulations regarding the sale and distribution of alcoholic drinks in Canada is the sole responsibility of the ten provinces. Canada's three territories have also been granted similar autonomy over these matters under the provisions of federal legislation.
Alcohol sales in the US are also subject to taxation at state and local levels. Alcohol sales worldwide are subject to excise and ad valorem taxes. Import duties also apply. Comparison of excise, sales, and total tax rates across countries and beverages requires specification of modal beverage prices.
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The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916 [17] (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918). [18] It was replaced in 1917 by the Income War Tax Act, 1917 [19] (covering personal and corporate income earned from 1917 ...
Guidelines generally give recommended amounts measured in grams (g) of pure alcohol per day or week. Some guidelines also express alcohol intake in standard drinks or units of alcohol. The size of a standard drink varies widely among the various guidelines, from 8g to 20g, as does the recommended number of standard drinks per day or week.
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