Know Your Obligations - Financial Reporting & Payment Remittance

WHO IS REQUIRED TO SUBMIT FINANCIAL REPORTING?

All holders of a Out of Province Direct-to-Consumer Sales Authorization must pay the applicable LCBO markup on the basic price (excluding shipping costs, container deposits, and HST) for each product sold to an Ontario consumer. 

All holders of an Out‑of‑Province DTC Sales Authorization must also submit quarterly financial reports and make any applicable payments to the LCBO on quarterly basis. This includes a NIL report if you have not made any sales in that quarter.

Please use the reporting template below to report Out of Province Direct-to-Consumer sales:

 

 

Please use the appropriate LCBO reporting template to report Out of Province Direct-to-Consumer sales:

• Canadian Wine, Wine, Cider and Wine Coolers sales must be reported on one template.

• Spirits and Spirit Coolers sales must be reported on one template.

• Beer sales must be reported on its own template. 

Authorized producers must meet all reporting and remittance requirements set out in their LCBO Authorization to remain in good standing and continue participating in the program.

 

WHEN AM I REQUIRED TO SUBMIT MY REPORTS AND PAYMENTS?

The table below outlines the quarterly reporting and payment schedule. Reports must be submitted prior to or on the same day as your payment.

 

 

HOW DO I SUBMIT QUARTERLY REPORTS?

Reports must be submitted using LCBO Program Templates only. All reports must be submitted by email to dtc.reports@lcbo.com. 

 

HOW DO I SUBMIT MY PAYMENTS? 

Pay through online banking

You can pay the LCBO through your online banking by adding “Liquor Control Board of Ontario” or “LCBO” as a payee. 

Enter your LCBO customer number when prompted to ensure accurate processing. 

If you don’t know your customer number or your contact information has changed, please contact accounts.receivables@lcbo.com. Setup steps may vary depending on your financial institution. 

Please e-mail your invoice payment details to accounts.receivables@lcbo.com on date of the online transfer to have your payment accurately applied to your account in a timely manner.

Pay through EFT wire transfer

Please contact accounts.receivables@lcbo.com for instructions.

Please e-mail your invoice payment details to accounts.receivables@lcbo.com on the date of the wire transfer to have your payment accurately applied to your account in a timely manner.

Pay through a cheque or bank draft

LCBO

100 Queens Quay East, 9th Floor

Department #884 - AR

Toronto, Ontario, Canada

M5E 0C7

 

WHAT HAPPENS IF I DO NOT MEET MY OBLIGATIONS? 

If you do not submit your reports and payments on time, you may be subject to penalties for late payments. The LCBO may also suspend or revoke your authorization, which will impact your ability to participate in the program. 

LCBO may place your Accounts Receivable account on hold should your account become delinquent. This may impact your business with the LCBO including limiting participation in promotional programs until account is current.

 

QUESTIONS?

• For questions about program requirements, the authorization and reporting, please email lcbo-policy@lcbo.com

• To submit quarterly reports, please email dtc.reports@lcbo.com

• For questions regarding payments, please email accounts.receivables@lcbo.com