His Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
1 Section 27 of the Liquor Tax Act, 1996 is amended by adding the following subsection:
Exception
(1.1) Subsection (1) does not apply to a purchase of wine from a winery retail store that is located at a winery if the wine is,
(a) Vintners Quality Alliance wine; or
(b) wine produced entirely from grapes grown in Ontario.
Commencement
2 This Act comes into force on the day it receives Royal Assent.
Short title
3 The short title of this Act is the Supporting Economic Recovery and Renewal in the Niagara Region Act, 2023.