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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.
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 ...
Upload file; Languages. ... Category: Alcohol law in Canada. ... Download as PDF; Printable version; Help. Subcategories. This category has the following 3 ...
Wines and spirits sold in Canada are subject to the Excise Act, 2001, [59] which contributes greatly to the cost of beverage alcohol, although most liquor tax is provincial. Wine Access, [60] a Canadian food and wine magazine, has claimed that high-end luxury brands sell in Ontario for up to 60% more than in New York. [61]
Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. [5] The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. [6]
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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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