LCBO Licensee Pricing Examples - Spirits (750 mL bottle)

Please enter your licensee margin on retail in the boxes below and press the "Calculate" button.

  Value Medium Premium
Pricing Components Current New Current New Current New
Net Licensee Price (NLP) $19.32 $20.14 $20.44 $21.34 $38.52 $40.15
             
G.S.T. (Current) - 5% of NLP $0.9661   $1.0221   $1.9258  
H.S.T. (New) - 13% of NLP   $2.6178   $2.7746   $5.2190
Container Deposit $0.20 $0.20 $0.20 $0.20 $0.20 $0.20
Licensee Price $20.49 $22.96 $21.66 $24.32 $40.64 $45.57
             
Input Tax Credits $0.9661 $2.6178 $1.0221 $2.7746 $1.9258 $5.2190
Licensee Price Net of Input Tax Credits and Deposit $19.32 $20.14 $20.44 $21.34 $38.52 $40.15
             
Estimated Licensee Margin on Retail before taxes and deposit % % % % % %
Licensee Revenue (Margin) $ $ $ $ $ $
             
Menu Price $ $ $ $ $ $
             
Current Consumer Price in Lic. Est. (incl. 10% Liquor Tax and GST) $   $   $  
New Consumer Price in Lic. Est. (incl. HST)   $   $   $
             
Difference in Consumer Price in Licensed Establishments   $   $   $

Source: LCBO Pricing Data
MOF - AFPB, Dec 10 09