Effective at Retail November 1, 2015

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1 Prepared by LCBO Financial Planning & Analysis

2 LCBO Pricing Examples Spirits Wine Page Whiskey 1 Brandy 2 Spirits 3 Spirits - Licensee 4 Low Alcohol Spirits 5 Table Wines 6 Table Wines at LCBO versus WRS 7 Table Wines - Sales to Licensees 8 Sparkling Wines 9 Fortified Wines 10 Cream or Flavoured Wines at LCBO versus TBS 13 - Sales to Licensees 14 Draft 15 Draft - Sale to Licensee 16 Coolers and Ciders Spirit Coolers 17 Coolers 18 Wine Coolers & Ciders 19 DD Wine Coolers & Ciders 20 Draft Cider 21 Draft Cider - Sale to Licensee 22

3 LCBO PRICING EXAMPLES FOR WHISKY (1) ($ Canadian for 750 ml bottle ) US Whisky Whisky Whisky Payment to Supplier Federal Excise (2) $ per LAA (2) Federal Import Duty Free Freight Total Landed Cost LCBO Mark up (3) LCBO Volume Levy $0.38 per litre LCBO Environmental Levy (4) $ per container LCBO Rounding Revenue (5) Basic Price HST 13% of Basic Price Container Deposit (6) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (6) CONSUMER PRICE $ $ $ Whiskies are subject to floor pricing. Effective March 2, 2015, the lowest consumer price for a 750 ml bottle is $ The excise rate for Whiskies is $ per LAA (Litres of Absolute Alcohol) except Canadian Whisky produced before July 1, 2006 which is $ per LAA. Canadian Whisky is typically aged at least three years before it is sold. Canadian Whisky that is blended with wine or another spirit has an excise rate of $ per LAA effective April 1, LCBO mark up as a share of Landed Cost is 146.8% for U.S. Imports, 146.7% for other imports and 139.7% for whiskies. 4. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 5. Consumer price is rounded up to the next nickel. 6. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml.

4 US Brandy Brandy Brandy Payment to Supplier Federal Excise $ per LAA (2) Federal Import Duty Free Freight Total Landed Cost LCBO Mark up (3) LCBO Volume Levy $0.38 per litre LCBO Environmental Levy (4) $ per container LCBO Rounding Revenue (5) Basic Price HST 13% of Basic Price Container Deposit (6) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (6) CONSUMER PRICE $ $ $ LCBO PRICING EXAMPLES FOR BRANDY (1) ($ Canadian for 750 ml bottle) 1. Brandy, cognacs, grappa and armagnac are all subject to floor pricing. Effective March 2, 2015, the lowest consumer price for a 750ml bottle is $ LAA = Litres of Absolute Alcohol. Assumed 40% alcohol*.75 L*$ LAA 3. LCBO mark up as a share of Landed Cost is 143.7% for U.S. Imports, 143.7% for other imports and 139.7% for spirits. 4. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 5. Consumer price is rounded up to the next nickel. 6. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml.

5 US Spirits Spirits Spirits Payment to Supplier Federal Excise $ per LAA (2) Federal Import Duty (3) Freight Total Landed Cost LCBO Mark up (4) LCBO Volume Levy $0.38 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ spirits including rums, gins, vodka's and liqueurs are all subject to floor pricing. Effective March 2, 2015, the lowest consumer price for a 750 ml bottle is $25.35 and $17.25 for a 750 ml bottle of liqueur. 2. LAA = Litres of Absolute Alcohol. This example assumes 40% alcohol. 3. U.S. imports are duty free and other imports are assessed at $0.0492/LAA (Gin), $0.1228/LAA, (Vodka, Liqueurs and Spirits), $ LAA (Rum) dependent upon type of product. Tequila is duty free. This pricing example uses the rate for Vodka. 4. LCBO mark up as a share of landed cost is 146.8% for U.S. Imports, 146.7% for other imports and 139.7% for domestic spirits 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR OTHER SPIRITS (1) ($ Canadian for 750 ml bottle)

6 LCBO LICENSEE PRICING EXAMPLES FOR OTHER SPIRITS (1) ($ Canadian for 750 ml bottle) Retail Customer US Licensee US Licensee Licensee Payment to Supplier Federal Excise $ per LAA (2) Federal Import Duty (3) Freight Total Landed Cost LCBO Mark up (4) LCBO Volume Levy $0.38 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price LCBO Licensee Discount 5% of Basic Price Basic Licensee Price LCBO Licensee Mark up 6% of Basic Licensee Price Net Licensee Price Basic Licensee Price plus mark up HST 13% of Net Licensee Price Container Deposit (7) FINAL SELLING PRICE $ $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ $ spirits including rums, gins, vodka's and liqueurs are all subject to floor pricing. Effective March 2, 2015, the lowest consumer price for a 750 ml bottle is $25.35 and $17.25 for a 750 ml bottle of liqueur. 2. LAA = Litres of Absolute Alcohol. This example assumes 40% alcohol. 3. U.S. imports are duty free and other imports are assessed at $0.0492/LAA (Gin), $0.1228/LAA, (Vodka, Liqueurs and Spirits), $ LAA (Rum) dependent upon type of product. Tequila is duty free. This pricing example uses the rate for Vodka. 4. LCBO mark up as a share of Landed Cost is 146.8% for U.S. Imports, 146.7% for other imports and 139.7% for spirits. 5. Environment fee applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Effective Feb. 5, 2007, for each container, deposit is $0.10 for a container less than and equal to 630 ml and greater than 100 ml; it is $0.20 for a container greater than 630 ml; and $0.00 for a container <=100 ml.

7 LCBO PRICING EXAMPLES FOR LOW ALCOHOL SPIRITS (1) US Payment to Supplier Federal Excise $ per LAA (2) Federal Import Duty $ per litre Freight Total Landed Cost LCBO Mark up (3) LCBO Volume Levy $0.38 per litre LCBO Environmental Levy (4) $ per container LCBO Rounding Revenue (5) Basic Price HST 13% of Basic Price Container Deposit (6) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (6) CONSUMER PRICE $ $ $ Low alcohol spirits sold in Ontario is subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for low alcohol spirits with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for low alcohol spirits with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for low alcohol spirits with alcohol content less than 4.1%. The minimum retail price for low alcohol spirits is the baseline rate per litre, plus container deposit, plus the environment levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environment levy. 2. LAA = Litres of Absolute Alcohol. Assumed 14% alcohol*.75 L*$ LAA 3. LCBO mark up as a share of landed cost is 103.8% for U.S. imports, 103.7% for other imports and 96.7% for domestic spirits. 4. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 5. Consumer price is rounded up to the next nickel. 6. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. ($ Canadian for 750 ml bottle)

8 US Wine Wine Ontario Wine (100% Cdn) Ontario Wine (<100% Cdn) Payment to Supplier Federal Excise (2) $0.62 per litre Federal Import Duty $ per litre Freight Total Landed Cost LCBO Mark up (3) LCBO Wine Levy $1.62 per litre LCBO Volume Levy $0.29 per litre LCBO Environmental Levy (4) $ per container LCBO Rounding Revenue (5) Basic Price HST 13% of Basic Price Container Deposit (6) CONSUMER PRICE $ $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (6) CONSUMER PRICE $ $ $ $ Wine purchased by the LCBO is subject to a reference rate, which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of wine is $6.10 per bottle for <100% ON Wine, $5.25 for 100% Cdn. ON Wine, $6.25 for US Wine and $6.25 for Non US Import Wine. 2. There is no excise on domestic wine made from 100% Canadian grown agricultural products. 3. LCBO mark up as a share of Landed Cost is 71.5% for U.S. Imports, 71.5% for other imports and 65.5% for Ontario wines. 4. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 5. Consumer price is rounded up to the next nickel. 6. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR TABLE WINE (1) ($ Canadian for 750 ml bottle)

9 Ontario Wine (100% Cdn) at WRS Ontario Wine (100% Cdn) at LCBO Ontario Wine (<100% Cdn) at WRS Ontario Wine (<100% Cdn) at LCBO Payment to Supplier Federal Excise (2) $0.62 per litre Federal Import Duty Freight Total Landed Cost LCBO Mark up (3) LCBO Wine Levy $1.62 per litre Volume Tax or LCBO Volume Levy $0.29 per litre Environmental Tax or LCBO Environmental Levy (4) $ per container WRS 6.1%/16.1% Basic Tax (5) LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ $ LCBO PRICING EXAMPLES FOR WRS TABLE WINE (1) LCBO versus WRS ($ Canadian for 750 ml bottle) 1. Wine purchased by the LCBO is subject to a reference rate, which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of wine is $6.10 per bottle for <100% ON Wine, $5.25 for 100% Cdn. ON Wine, $6.25 for US Wine and $6.25 for Non US Import Wine. 2. There is no excise on domestic wine made from 100% Canadian grown agricultural products. 3. LCBO mark up as a share of Landed Cost is 71.5% for U.S. Imports, 71.5% for other imports and 65.5% for Ontario wines. 4. Environmental tax/levy applies to containers that cannot be returned for refilling by manufacturer % of Landed Cost and 16.1% of Landed Cost for ICB Wines (<100% Ontario content) 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml.

10 Consumer US & Wine Consumer Consumer Ontario Wine Wine LCBO Licensee US & Wine LCBO Licensee LCBO Licensee Wine Ontario Wine Ontario Wine Ontario Wine Manufacturer Manufacturer Direct Delivery of Direct Delivery non VQA Wines (4) VQA Wines Ontario Wine Manufacturer Tied House Non VQA (4)(9) Payment to Supplier Payment to Supplier Federal Excise (2) $0.62 per litre Federal Excise (2) $0.62 per litre Federal Import Duty (3) Federal Import Duty (3) Freight (4) Freight (4) Total Landed Cost Total Landed Cost LCBO Mark up (5) LCBO Mark up (5) LCBO Wine Levy $1.62 per litre LCBO Wine Levy $1.62 per litre LCBO Volume Levy $0.29 per litre LCBO Volume Levy $0.29 per litre LCBO Environmental Levy (6) $ per container LCBO Environmental Levy (6) $ per container LCBO Admin Fee 6.1% N/A N/A N/A N/A N/A N/A LCBO Admin Fee (7) 6.1% N/A N/A LCBO Rounding Revenue (7) LCBO Rounding Revenue (8) Basic Price Basic Price Licensee Discount 5% of Basic Price, 10% of Ontario Wines N/A N/A N/A Licensee Discount 10% of Basic Price Basic Licensee Price N/A N/A N/A Basic Licensee Price LCBO Licensee Mark up 6% of Basic Licensee Price N/A N/A N/A LCBO Licensee Mark up 6% of Basic Licensee Price Net Licensee Price Basic Licensee Price plus mark up N/A N/A N/A Net Licensee Price Basic Licensee Price plus mark up HST 13% of Net Licensee Price HST 13% of Net Licensee Price Container Deposit (8) Container Deposit (10) CONSUMER PRICE $ $ $ $ $ $ 9.98 CONSUMER PRICE $ 9.98 $ 9.98 $ 9.98 Supplier (including freight) Supplier (including freight) Government of Ontario Government of Ontario Government of Canada Government of Canada Container Deposit (8) Container Deposit (10) CONSUMER PRICE $ $ $ $ $ $ 9.98 CONSUMER PRICE $ 9.98 $ 9.98 $ 9.98 LCBO PRICING EXAMPLES FOR TABLE WINE (1) Consumer and to Licensee Customers ($ Canadian for 750 ml bottle) LCBO PRICING EXAMPLES FOR TABLE WINE (1) Direct Delivery to Licensee Customers ($ Canadian for 750 ml bottle) 1. Wine purchased by the LCBO is subject to a reference rate, which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of wine is $6.10 per bottle for <100% ON Wine, $5.25 for 100% 1. Wine purchased by the LCBO is subject to a reference rate, which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of wine is Cdn. ON Wine, $6.25 for US Wine and $6.25 for Non US Import Wine. $6.10 per bottle for <100% ON Wine, $5.25 for 100% Cdn. ON Wine, $6.25 for US Wine and $6.25 for Non US Import Wine. 2. There is no excise on domestic wine made from 100% Canadian grown agricultural products. 2. There is no excise on domestic wine made from 100% Canadian grown agricultural products. 3. This example use free for U.S. import and $ per litre for other imports. 3. This example use free for U.S. import and $ per litre for other imports. 4. Ontario wine manufacturers receive a freight rebate of $1.41 per 9L on direct deliveries of Non VQA wines. This amount is deducted from the LCBO's mark up. 4. Ontario wine manufacturers receive a freight rebate of $1.41 per 9 litre case on direct deliveries of Non VQA wines. This amount is deducted from 5. LCBO mark up as a share of Landed Cost is 71.5% for U.S. Imports, 71.5% for other imports and 65.5% for Ontario wines. the remittance to the LCBO. 6. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 5. LCBO mark up as a share of Landed Cost is 71.5% for U.S. Imports, 71.5% for other imports and 65.5% for Ontario wines. 7. Consumer price is rounded up to the next nickel. 6. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 8. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml % of Landed Cost. 8. Consumer price is rounded up to the next nickel. 9. The Tied House Discount for Non VQA Direct Delivery is deducted from their remittance to the LCBO and is 10% of the Basic Price. This affects the revenue distribution see above. 10. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml.

11 US & Wine Wine Ontario Wine (100% Cdn) Ontario Wine (<100% Cdn) Payment to Supplier Federal Excise (2) $0.295 per litre Federal Import Duty (3) Freight Total Landed Cost LCBO Mark up (4) LCBO Wine Levy $1.62 per litre LCBO Volume Levy $0.29 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ $ LCBO PRICING EXAMPLES FOR 7% SPARKLING AND LIGHT WINE (1) 1. Wine purchased by the LCBO is subject to a reference rate for wine applied at the wholesale level. This results in the lowest consumer price for a <100% Canadian content Ontario 750 ml bottle of 7% sparkling and light wine of $ There is no excise on domestic wine made from 100% Canadian grown agricultural products. 3. U.S. and other imports are duty free Jan. 1, LCBO mark up as a share of Landed Cost is 64.6% for U.S. Imports, 64.6% for other imports and 58.6% for Ontario wines. 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. ($ Canadian for 750 ml bottle)

12 US & Wine Wine Ontario Wine Ontario Wine (100% Cdn) (<100% Cdn) Payment to Supplier Federal Excise (2) $0.62 per litre Federal Import Duty (3) Freight Total Landed Cost LCBO Mark up (4) LCBO Wine Levy $1.62 per litre LCBO Volume Levy $0.29 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE Fortifed wine purchased by the LCBO is subject to a reference rate for Wine. A floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of < 100% Canadian ON fortified wine is $7.30 per bottle; $6.45 for a 750 ml bottle of 100% Canadian ON Fortified wine; and $7.50 for a 750 ml bottle of imported or us imported and other domestic wine. 2. There is no excise on wine made from 100% Canadian grown agricultural products. Fortified wines must have been fortified with spirits that have been made by spirits licensees wholly from grains, fruits, and other agricultural products that have been grown in Canada for this relief to apply. 3. There are no import duties on fortified wine effective January 1, LCBO mark up as a share of Landed Cost is 69.3% for U.S. Imports, 69.3% for other imports and 63.3% for Ontario wines. 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml ; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR FORTIFIED WINE (1) ($ Canadian for 750 ml bottle)

13 US & Wine Wine Ontario Wine Ontario Wine (100% Cdn) (<100% Cdn) Payment to Supplier Federal Excise (2) $0.62 per litre Federal Import Duty (3) Freight Total Landed Cost LCBO Mark up (4) LCBO Wine Levy Not charged LCBO Volume Levy $0.29 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ $ Wine purchased by the LCBO is subject to a reference rate, which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 750 ml bottle of cream or flavoured wine is $5.80 per bottle for <100% ON, $4.70 for 100% Cdn. ON, $5.95 for US and Non US Import. 2. There is no excise on domestic wine made from 100% Canadian grown agricultural products. The 100% Canadian rule will apply to any juice added in the winemaking process, but will not apply to incidental agricultural based ingredients that are added in the winemaking process (e.g., sugar). 3. Creams or Flavoured wines are import duty free effective Jan. 1, LCBO mark up as a share of Landed Cost is 114.0% for U.S. Imports, 114.0% for other imports and 108.0% for Ontario wines. 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR CREAM OR FLAVOURED WINE (1) ($ Canadian for 750 ml bottle)

14 LCBO PRICING EXAMPLES FOR BEER (1) ($ Canadian for 24 x 341 ml Bottles) US & Ontario Payment to Supplier Federal Excise (2) $ per litre Federal Import Duty Free Freight Total Landed Cost LCBO In store Cost of Service (COS) $0.606 per litre LCBO Out of store COS (3) $0.164 per litre LCBO Mark up (4) $ per litre LCBO Volume Levy $0.176 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ $ $ sold in Ontario is subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for beer with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for beer with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for beer with alcohol content less than 4.1%. The minimum retail price for beer is the baseline rate per litre, plus container deposit, plus the environment al levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environmental levy. 2. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) Effective February 27, 2008, a maximum allowable alcohol concentration of 11.9 per cent ABV will be established for the excise duty rate on beer to apply to a product derived from a brewing process. 3. Rate for self delivery is $ per litre for U.S. and other imported beer. 4. The LCBO mark up for a beer manufacturer is lower if it is a microbrewery. A beer manufacturer is a microbrewer for a sales year if its worldwide production in the previous production year is not more than 50,000 hectolitres or, if it is the first production year in which the brewer manufactures beer, its worldwide production of beer for the production year is not expected to be more than 50,000 hectolitres. Microbrewery Markups: cents per litre if the beer is draft beer cents per litre if the beer is non draft beer For manufacturers of beer producing more than 50,000 hectolitres, then the LCBO mark up is: cents per litre if the beer is draft beer; or cents per litre if the beer is non draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. For bottles, deposit is $0.10 for a container less than 631 ml and $0.20 for a container from 631 ml and up. For aluminum/steel cans up to 1 L, the deposit is $0.10 and $0.20 for aluminum/steel cans 1.01L and up.

15 US & Ontario US & Payment to Supplier (2) Federal Excise (3) $ per litre Federal Import Duty (4) Free Freight Total Landed Cost LCBO In store Cost of Service (COS) (5) $0.606/L at LCBO & $0.5497/L at TBS LCBO Out of store COS (6) $0.164 per litre Subtotal # LCBO Mark up (MOF for ON TBS Basic Tax) (7) $ per litre LCBO Volume Levy (MOF for ON TBS Volume Tax) $0.176 per litre LCBO Environmental Levy (MOF for ON TBS Environmental Tax) (8) $ per container LCBO Rounding Revenue (9) Basic Price HST 13% of Basic Price Container Deposit (10) CONSUMER PRICE $ $ $ $ $ $ Supplier (including freight) Government of Ontario TBS Government of Canada Container Deposit CONSUMER PRICE $ $ $ $ $ $ LCBO PRICING EXAMPLES FOR BEER (1) LCBO versus TBS ($ Canadian for 24 x 341 ml bottles) LCBO TBS Ontario 1. sold in Ontario is subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for beer with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for beer with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for beer with alcohol content less than 4.1%. The minimum retail price for beer is the baseline rate per litre, plus container deposit, plus the environment al levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environmental levy. 2. TBS charges brewer fees to brewers. These fees vary depending on the services required. All of these TBS fees are paid out of the supplier quote. 3. Rate is for beer with alcohol content over 2.5%. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) Effective February 27, 2008, a maximum allowable alcohol concentration of 11.9 per cent ABV will be established for the excise duty rate on beer to apply to a product derived from a brewing process. 4. Rates are free for U.S. with a Certificate of Origin and $0 per litre for other imported beer. 5. TBS Service charge for packaged beer is $48.34 hl for the first 25,000hl; $53.88l for the next 50,000hl; and $54.97hl for the remaining volume effective April 27, Rate for self delivery is $ per litre for U.S. and other imported beer. 7. The LCBO mark up for a beer manufacturer is lower if it is a microbrewery. A beer manufacturer is a microbrewer for a sales year if its worldwide production in the previous production year is not more than 50,000 hectolitres or, if it is the first production year in which the brewer manufactures beer, its worldwide production of beer for the production year is not expected to be more than 50,000 hectolitres. Microbrewery Markups: cents per litre if the beer is draft beer cents per litre if the beer is non draft beer For manufacturers of beer producing more than 50,000 hectolitres, then the LCBO mark up is: cents per litre if the beer is draft beer; or cents per litre if the beer is non draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 9. Consumer price is rounded up to the next nickel. 10. For bottles, deposit is $0.10 for a container less than 631 ml and $0.20 for a container from 631 ml and up. For aluminum/steel cans up to 1 L, the dposit is $0.10 and $0.20 for aluminum/steel cans 1.01L and up.

16 LCBO LICENSEE PRICING EXAMPLES FOR BEER (1) ($ Canadian for 24 x 341 ml Bottles) US Payment to Supplier Federal Excise (2) $ per litre Federal Import Duty (3) Free Freight Total Landed Cost LCBO In store Cost of Service (COS) $0.606 per litre LCBO Out of store COS (4) $0.164 per litre LCBO Mark up (5) $ per litre LCBO Volume Levy $0.176 per litre LCBO Environmental Levy (6) $ per container LCBO Rounding Revenue (7) LCBO Licensee Mark up No LCBO Licensee Mark up N/A N/A Basic Price LCBO Licensee Discount 5% Basic Licensee Price HST 13% of Basic Licensee Price Container Deposit (8) LICENSEE PRICE $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit LICENSEE PRICE $ $ sold in Ontario is subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for beer with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for beer with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for beer with alcohol content less than 4.1%. The minimum retail price for beer is the baseline rate per litre, plus container deposit, plus the environment al levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environmental levy. at the LCBO is only sold to Licensee's if it is not available at TBS., and this only includes imported beer or out of province. 2. Rate is for beer with alcohol content over 2.5%. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) Effective February 27, 2008, a maximum allowable alcohol concentration of 11.9 per cent ABV will be established for the excise duty rate on beer to apply to a product derived from a brewing process. 3. will not be charged import duties starting in Rate for self delivery is $ per litre for U.S. and other imported beer. 5. The LCBO mark up for a beer manufacturer is lower if it is a microbrewery. A beer manufacturer is a microbrewer for a sales year if its worldwide production in the previous production year is not more than 50,000 hectolitres or, if it is the first production year in which the brewer manufactures beer, its worldwide production of beer for the production year is not expected to be more than 50,000 hectolitres. Microbrewery Markups: cents per litre if the beer is draft beer cents per litre if the beer is non draft beer For manufacturers of beer producing more than 50,000 hectolitres, then the LCBO mark up is: cents per litre if the beer is draft beer; or cents per litre if the beer is non draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 7. Consumer price is rounded up to the next nickel. 8. For bottles, deposit is $0.10 for a container less than 631 ml and $0.20 for a container from 631 ml and up. For aluminum/steel cans up to 1 L, the deposit is $0.10 and $0.20 for aluminum/steel cans 1.01L and up.

17 LCBO PRICING EXAMPLES FOR DRAFT BEER (1) DOMESTIC BREWER OF 150,000 HL ANNUALLY ($ Canadian for 58.6 L Keg) US Ontario Payment to Supplier Federal Excise (2) $ per litre Federal Import Duty (3) Free Freight Total Landed Cost LCBO In store Cost of Service (COS) $0.606 per litre N/A N/A N/A LCBO Out of store COS (4) $ per litre LCBO Mark up (5)(6) LCBO Volume Levy $0.176 per litre LCBO Environmental Levy (7) $ per container N/A N/A N/A LCBO Rounding Revenue (8) Basic Price HST 13% of Basic Price Container Deposit (9) CONSUMER PRICE $ $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit CONSUMER PRICE $ $ $ sold in Ontario is subject to a minimum retail price of $2.70 per litre for draft beer. 2. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) Effective February 27, 2008, a maximum allowable alcohol concentration of 11.9 per cent ABV will be established for the excise duty rate on beer to apply to a product derived from a brewing process. 3. Rates are free for U.S. with a Certificate of Origin and $0 per litre for other imported beer. 4. Example assumes that draft beer is not distributed through the LCBO, but directly by the agent. 5. For brewer producing more than 50,000 HL annually worldwide, the mark up is $ per litre for draft beer. 6. The LCBO mark up in respect of the purchase of beer manufactured by a beer manufacturer that is a microbrewer (<50,000 hl produced annually) for the sales year in which the beer is sold is the following, if the purchase is made before the first annual adjustment date cents per litre for draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 8. Consumer price is rounded up to the next nickel.

18 LCBO LICENSEE PRICING EXAMPLES FOR BEER (1) DOMESTIC BREWER OF 150,000 HL ANNUALLY ($ Canadian for 58.6 L Keg) Consumer Price Licensee Price Payment to Supplier Federal Excise (2) $ per litre Federal Import Duty (3) Free Freight Total Landed Cost LCBO In store Cost of Service (COS) $0.606 per litre N/A N/A LCBO Out of store COS (4) $ per litre LCBO Mark up (MOF for ON TBS Basic Tax) (5)(6) LCBO Volume Levy (MOF for ON TBS Volume Tax) $0.176 per litre LCBO Environmental Levy (MOF for ON TBS Environmental Tax) (7) $ per container N/A N/A LCBO Rounding Revenue (8) LCBO Licensee Mark up N/A N/A Basic Price LCBO Licensee Discount 5% Basic Licensee Price HST 13% of Basic Price Container Deposit (9) CONSUMER PRICE $ $ Supplier (including freight) Government of Ontario Government of Canada Container Deposit CONSUMER PRICE $ $ sold in Ontario is subject to a minimum retail price of $2.70 per litre for draught beer. 2. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) 3. Rates are free for U.S. with a Certificate of Origin and $0 per litre for other imported beer. 4. Example assumes that draught beer is not distributed through the LCBO, but directly by the brewer. 5. For brewer producing more than 50,000 HL annually worldwide, the mark up is $ per litre for draft beer. 6. The LCBO mark up in respect of the purchase of beer manufactured by a beer manufacturer i that is a microbrewer (<50,000 hl produced annually) for the sales year in which the beer is sold is the following, if the purchase is made before the first annual adjustment date cents per litre for draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 8. Consumer price is rounded up to the next nickel.

19 US Cooler Cooler Cooler Payment to Supplier Federal Excise $0.295 per litre Federal Import Duty (3) $ per LAA (2) Freight Total Landed Cost LCBO Mark up (4) LCBO Volume Levy $0.28 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ 9.95 $ 9.95 $ 9.95 Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ 9.95 $ 9.95 $ Spirit coolers sold in Ontario are subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for spirit coolers with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for spirit coolers with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for spirit coolers with alcohol content less than 4.1%. The minimum retail price for spirit coolers is the baseline rate per litre, plus container deposit, plus the environment levy ($0.0893) per nonrefillable container, plus an amount equal to the HST (13%) and 4% of the environment levy. 2. LAA = Litres of Absolute Alcohol. 3. This example uses free for U.S. imports and $0.1228/LAA for other imports. Alcohol content assumed to be 5% 4. LCBO mark up as a share of Landed Cost is 75.6% for U.S. Imports, 75.5% for other imports and 68.5% for coolers. 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR SPIRIT COOLERS (1) ($ Canadian for 4 x 341ml bottles )

20 US Ontario Payment to Supplier Federal Excise (2) $ per litre Federal Import Duty (3) Free Freight Total Landed Cost LCBO In store Cost of Service (COS) $0.606 per litre LCBO Out of store COS (4) $0.164 per litre LCBO Mark up (5) $ per litre LCBO Volume Levy $0.176 per litre LCBO Environmental Levy (6) $ per container LCBO Rounding Revenue (7) Basic Price HST 13% of Basic Price Container Deposit (8) CONSUMER PRICE $ 8.60 $ 8.60 $ 8.60 Supplier (including freight) Government of Ontario Government of Canada Container Deposit CONSUMER PRICE $ 8.60 $ 8.60 $ sold in Ontario is subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for beer with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for beer with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for beer with alcohol content less than 4.1%. The minimum retail price for beer is the baseline rate per litre, plus container deposit, plus the environmental levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environmental levy. 2. Excise duty relief for beer with greater than 2.5% alcohol by volume produced by domestic brewers is as follows: $3.122/hl for first 2,000 hectolitres produced annually (90% excise duty reduction) $6.244/hl for next 3,000 hectolitres (2,001 5,000 hl) produced annually (80% excise duty reduction) $12.488/hl for next 10,000 hectolitres (5,001 15,000 hl) produced annually (60% excise duty reduction) $21.854/hl for next 35,000 hectolitres (15,001 50,000 hl) produced annually (30% excise duty reduction) $26.537/hl for next 25,000 hectolitres (50,001 75,000 hl) produced annually (15% excise duty reduction) $31.220/hl for over 75,000 hectolitres produced annually (regular rate) 3. will not be charged import duties starting in Rate for self delivery is $ per litre for U.S. and other imported beer. 5. The LCBO mark up in respect of the purchase of beer manufactured by a beer manufacturer in Ontario that is a microbrewer (<50,000 hectolitres annually) for the sales year in which the beer is sold is the following, if the purchase is made before the first annual adjustment date cents per litre if the beer is draft beer cents per litre if the beer is non draft beer For manufacturers of beer producing more than 50,000 hectolitres, then the LCBO mark up is: cents per litre if the beer is draft beer; or cents per litre if the beer is non draft beer. The LCBO mark up will be increased annually on March 1 (or the first Monday in March if the 1st falls on a Saturday or Sunday) by the 3 year average Ontario CPI for the 12 month period ending Nov Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 7. Consumer price is rounded up to the next nickel. 8. For bottles, deposit is $0.10 for a container less than 631 ml and $0.20 for a container from 631 ml and up. For aluminum/steel cans up to 1 L, the deposit is $0.10 and $0.20 for aluminum/steel cans 1.01L and up. LCBO PRICING EXAMPLES FOR BEER COOLERS (1) ($ Canadian for 6 x 341 ml Bottles)

21 US Wine & Coolers Wine Coolers 100% Canadian Ontario Wine Coolers <100% Canadian Ontario Wine Coolers Payment to Supplier Federal Excise (2) $0.295 per litre Federal Import Duty (3) $ per LAA Freight Total Landed Cost LCBO Mark up (4) LCBO Volume Levy $0.28 per litre LCBO Environmental Levy (5) $ per container LCBO Rounding Revenue (6) Basic Price HST 13% of Basic Price Container Deposit (7) CONSUMER PRICE $ 9.60 $ 9.60 $ 9.60 $ 9.60 Supplier (including freight) Government of Ontario Government of Canada Container Deposit (7) CONSUMER PRICE $ 9.60 $ 9.60 $ 9.60 $ Ciders purchased by the LCBO are subject to reference rate for Wine and Ciders which is a floor price applied at the wholesale level. The resulting lowest consumer price for a 375 ml bottle of < 100% Canadian content Ontario cider is $2.05 per bottle. Wine coolers sold in Ontario are subject to a baseline rate as follows: $ per LAA with alcohol content equal to or greater than 5.6%; $3.483 per litre for wine coolers with alcohol content equal to or exceeding 4.9% and less than 5.6%; $3.394 per litre for wine coolers with alcohol content equal to or greater than 4.1% but less than 4.9%; and $3.346 per litre for wine coolers with alcohol content less than 4.1. The minimum retail price for wine coolers is the baseline rate per litre, plus container deposit, plus the environmental levy ($0.0893) per non refillable container, plus an amount equal to the HST (13%) and 4% of the environmental levy. 2. There is no excise on domestic wine coolers and ciders made from 100% Canadian grown agricultural products. 3. Rate for coolers is free for U.S. imports and $0.1228/LAA for other imports. This example uses a cooler with 5% alcohol. Ciders are charged 3% of quote. 4. LCBO mark up as a share of Landed Cost is 60.6% for U.S. Imports, 60.6% for other imports and 54.6% for Ontario Coolers and Ciders 5. Environmental levy applies to containers that cannot be returned for refilling by manufacturer. 6. Consumer price is rounded up to the next nickel. 7. Container deposit rates are as follows: $0.10 for a container greater than 100 ml and less than or equal to 630 ml; $0.20 for a container greater than 630 ml; and $0.00 for a container less than or equal to 100 ml. LCBO PRICING EXAMPLES FOR WINE COOLERS & CIDERS (1) ($ Canadian for 4 bottles x 341 ml)

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