Bill 122 explained in plain English
Supporting Economic Recovery and Renewal in the Niagara Region Act, 2022
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd Parliament, 2nd Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill 122 exempts certain wines sold directly from Ontario wineries from the provincial basic tax on wine.
Bill 122 changes Ontario's wine tax rules. Currently, Ontario charges a basic tax on wine purchases. This bill creates an exception: if you buy wine directly from a winery's retail store at the location of the winery itself, you do not have to pay the basic wine tax—but only if the wine is either Vintners Quality Alliance wine (a quality designation) or wine made entirely from grapes grown in Ontario. Wine purchased from other retailers (like liquor stores) would still be taxed. This change comes into force on the day the bill receives Royal Assent.
- Amends the Liquor Tax Act, 1996 to add a new exception to the basic tax on wine
- Exempts from the basic wine tax any wine purchased from a winery retail store located at a winery if the wine is Vintners Quality Alliance wine
- Exempts from the basic wine tax any wine purchased from a winery retail store located at a winery if the wine is produced entirely from grapes grown in Ontario
- The bill comes into force on the day it receives Royal Assent
- Consumers who purchase wine directly from winery retail stores at Ontario wineries
- Ontario wineries that sell wine directly to consumers at their retail locations
- Wine producers in Ontario
- The Ontario government (potential reduction in wine tax revenue)
- Consumers have the right to purchase Vintners Quality Alliance wine or Ontario-grown grape wine from a winery retail store at a winery without paying the basic wine tax
- The tax exemption applies only to purchases made at the winery retail store located at the winery itself, not to other retail locations
- The bill comes into force on the day it receives Royal Assent (Section 2)
- Exempts certain wine purchases from Ontario's basic wine tax when bought directly from winery retail stores
- The financial impact on Ontario's wine tax revenue is not specified in the bill
- The bill does not specify the amount of tax that is exempted
- The bill does not define what constitutes a 'winery retail store' or clarify all conditions that must be met for a store to qualify
- The bill does not specify whether the exemption applies to all types of wine sales at the winery or only to certain transactions
- It is unclear whether this exemption applies to online sales or only in-person purchases at the physical winery location
- The bill references 'Vintners Quality Alliance wine' but does not define this term in the bill text itself
Section 27 of the Act is amended to add a new exception (subsection 1.0.1) that exempts certain wines purchased directly from winery retail stores from the basic tax on wine
Source: Section 1 of Bill 122
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
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Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced