Bill 132 explained in plain English
Supporting Economic Recovery and Renewal in the Niagara Region Act, 2023
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 43rd Parliament, 1st 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
This bill exempts certain VQA wines and wines made from Ontario-grown grapes, when purchased from a winery's on-site retail store, from the basic tax on wine.
Bill 132, the Supporting Economic Recovery and Renewal in the Niagara Region Act, 2023, amends the Liquor Tax Act, 1996. It introduces an exception to the basic tax on wine for specific types of wine purchased directly from a winery retail store located at a winery. This applies to Vintners Quality Alliance (VQA) wine and wine made entirely from grapes grown in Ontario. The Act comes into force on the day it receives Royal Assent.
- Amends the Liquor Tax Act, 1996 to create an exception to the basic tax on wine.
- Provides that the exception applies to purchases of wine from a winery retail store that is located at a winery.
- Specifies that the exception applies to Vintners Quality Alliance (VQA) wine.
- Specifies that the exception applies to wine produced entirely from grapes grown in Ontario.
- States that the Act comes into force on the day it receives Royal Assent.
- Purchasers of wine from winery retail stores located at wineries.
- Producers of Vintners Quality Alliance (VQA) wine.
- Producers of wine made entirely from grapes grown in Ontario.
- The Ontario government (specifically in relation to tax revenue).
- Right to purchase VQA wine or wine made from Ontario-grown grapes from a winery's on-site store without paying the basic tax on wine, under specific conditions.
- The Act comes into force on the day it receives Royal Assent (Section 2).
- Reduces the basic tax collected on eligible wine purchases made directly from winery retail stores located at wineries.
- The specific definition of 'basic tax on wine' is not detailed in the provided text, only that an exception is being made to it.
- The Act does not specify the exact date it will receive Royal Assent, only that it comes into force on that day.
- The location requirement for the winery retail store (i.e., 'located at a winery') is stated, but a precise definition of 'at' is not provided.
Adds a new subsection (1.1) to Section 27. This new subsection exempts purchases of VQA wine or wine made entirely from Ontario-grown grapes, bought directly from a winery's retail store at the winery, from the basic tax on wine that would otherwise apply under subsection (1).
Source: Section 1 of the Bill
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.
Official textProcess Snapshot
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
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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