Generally, all liquor sold or served at a permitted event must be purchased in Ontario through a government store or a store authorized under the Liquor Licence and Control Act. This includes any LCBO store, LCBO Agency store, The Beer Store, or any authorized manufacturer’s retail store. Some exceptions for purchasing liquor under the permit may apply.
Applicants should contact the Canada Revenue Agency for information concerning any collection of Harmonized Sales Tax (HST) or other obligations they may have related to the HST and the sale of liquor under the permit.
The permit and product receipts for all liquor products purchased under the permit must be readily available during the SOP event for presentation upon request by AGCO Compliance Officials.
Public events conducted by charitable organizations registered under the Income Tax Act and non-profit organizations/associations may accept liquor donated by manufacturers of liquor. Records (such as receipts or invoices) for all products must be obtained by the SOP holder and must be made available for inspection.
Homemade Wine and/or Beer
Homemade wine and beer can only be served (not sold) at a private event such as a wedding, anniversary, or other family special occasion. The wine/beer must be made by a member of the family hosting the event and the permit holder must have acquired it free of charge. The permit holder may not sell the wine/beer.
Homemade wine or beer may be served at an event hosted by a club/association/group whose objects are the testing, exhibition and judging of wine and/or beer made by its members. Wine and/or beer may only be served to members of the club/association/ group. No service is allowed to the public. These events must be “no sale” events and liquor must be served without charge.
Storage of Liquor
Liquor that has not been consumed must be removed from the premises at the end of the event. When returning unopened liquor purchased from a government store, the applicant must produce the permit and a copy of the payment records (e.g. receipts and/or invoices). Check with the retailer at which the liquor was purchased for further details.
If a multiple day event permit is issued, the permit holder may store liquor in accordance with the standards and requirements established by the Registrar.