LCBO DTC markup rates by category

This page lists every active Ontario LCBO out-of-province direct-to-consumer markup rate this engine calculates from the source pack — the same rules the free calculator runs, not a summary from a blog post.

• Ontario DTC markup rates
• Wine and cider
• Canadian Wine carries a 0% LCBO markup. The rule pack defines it precisely: “Canadian Wine means Wine, including wine cooler and fortified wine, produced in Canada from 100% Canadian agricultural inputs; does not include Canadian Cider.” All other wines and wine coolers carry a 19.1% markup.
• Canadian Cider — wine produced from Canadian-grown apples or pears, or their Canadian-grown concentrated juice, with up to 30% foreign apple concentrate permitted — also carries a 0% markup.
• Spirits and spirit-based ready-to-drink
• Spirits are marked up by ABV band: 20% at 7.1% ABV or below, 25% above 7.1% up to 18% ABV, and 30.75% above 18% ABV. Spirit-based ready-to-drink products and coolers follow the same three bands and rates.
• Beer and malt-based ready-to-drink
• Beer and malt-based RTD are marked up per litre by producer size: $0.46/L for a microbrewer, and $1.18/L for a manufacturer.
• HST, deposits, authorization, and filing
• A further 13% HST applies on the LCBO markup amount itself, and container deposit rules apply on top by container type and size. Selling into Ontario requires LCBO out-of-province DTC authorization first.
• Authorized sellers file quarterly financial reports — including a NIL report in a quarter with no sales — covering Q1 Apr 1–Jun 30 (due Jul 20), Q2 Jul 1–Sep 30 (due Oct 20), Q3 Oct 1–Dec 31 (due Jan 20), and Q4 Jan 1–Mar 31 (due Apr 20).
• Not the in-store price you may see quoted
• These are the out-of-province direct-to-consumer markup rates that apply when an authorized producer ships to an Ontario consumer. The general in-store wholesale markup you may see quoted elsewhere applies to LCBO retail listings, not to these DTC shipments.
• What this page does not cover
• No LCBO registration or application fee amount appears in the sourced rule pack, so this page does not state one. LCBO workbook generation and filing preparation are not available through this product; producers still submit through LCBO’s own channels.
• Source evidence shown on this walkthrough
• Rule IDs
• Source references
• Source verified
• See the Ontario shipping guide
• Run the calculator
• Calculated
• $13.55
• Component subtotal — not the complete destination remittance
• ca-on-lcbo-container-deposit-glass-tetra-pet-gt-630ml-2026-09-10
• ca-on-lcbo-hst-on-markup-2026-09-10
• ca-on-lcbo-markup-all-other-wines-2026-09-02
• lcbo-brewery-template-v1-0-2026-08-25:Beer and Malt-based RTD!Q12
• lcbo-distillery-template-v1-0-2026-08-25:Spirits & Spirit-based RTD!Q12
• lcbo-winery-template-v1-0-2026-08-25:100% Canadian Wines & Ciders!N12
• lcbo-winery-template-v1-0-2026-08-25:100% Canadian Wines & Ciders!Q12
• lcbo-winery-template-v1-0-2026-08-25:All Other Wines or Wine Coolers!P12
• lcbo-winery-template-v1-0-2026-08-25:Instructions!J34
• 2026-08-25T00:00:00Z
• 2026-09-05T00:00:00Z