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Production Levy & Markups

Production Reporting

 

All SK Craft producers are required to complete a monthly production reporting form, per the terms outlined:


Production Levy

Craft alcohol producers in Saskatchewan remit a production levy for all products sold in province. These levies are lower than standard markups if the products were to be sold through SLGA or approved distributors. The levy rates increase incrementally based on production levels to accommodate producers of all sizes.

Manufacturers are categorized into Type 1 (using 100% raw inputs) and Type 2 (using less than 100% raw inputs), with different levy rates for each category as detailed in the following tables. Download a PDF version.


Beer

Production Threshold (Effective Dec 1, 2020) Type 1 - Levy Rates Type 2 -  Levy Rates
<5,000 HL* $0.10/L $0.17/L
5,001-7,500 HL $0.11/L $0.21/L
7,501-10,000 HL $0.12/L $0.24/L
10,001-12,500 HL $0.13/L $0.26/L
12,501-15,000 HL $0.15/L $0.30/L
15,001-17,500 HL $0.18/L $0.35/L
17,501-20,000 HL $0.20/L $0.40/L
20,001-22,500 HL $0.24/L $0.48/L
22,501-25,000 HL $0.30/L $0.60/L
25,001-27,500 HL $0.38/L $0.76/L
27,501-30,000 HL $0.45/L $0.90/L
All production greater than 30,000 HL Markup Applies Markup Applies
 * Minimum annual production: 50 HL

 

Spirits

Production Threshold (Effective Dec 1, 2020) Type 1 - Levy Rates Type 2 - Levy Rates
<50,000 L* $0.35/L $0.70/L
50,001-75,000 L $0.43/L $0.86/L
75,001-100,000 L $0.70/L $1.40/L
100,001-125,000 L $0.96/L $1.92/L
125,001-150,000 L $1.63/L $3.25/L
150,001-175,000 L $2.30/L $4.60/L
175,001-200,000 L $2.89/L $5.77/L
200,001-225,000 L $3.20/L $6.40/L
225,001-250,000 L $3.50/L $7.00/L
250,001-275,000 L $3.85/L $7.70/L
275,001-300,000 L $4.03/L $8.05/L
300,001-325,000 L $4.20/L $8.40/L
325,001-350,000 L $4.38/L $8.75/L
All production greater than 350,000 L Markup Applies Markup Applies
 * Minimum annual production: 250 L

 

Wine

Production Threshold  (Effective Dec 1, 2020) Type 1 - Levy Rates Type 2 - Levy Rates
<50,000 L* $0.18/L $0.35/L
50,001-75,000 L $0.22/L $0.43/L
75,001-100,000 L $0.33/L $0.65/L
100,001-125,000 L $0.48/L $0.96/L
125,001-150,000 L $0.63/L $1.25/L
150,001-175,000 L $0.78/L $1.55/L
175,001-200,000 L $0.93/L $1.85/L
200,001-225,000 L $1.13/L $2.25/L
225,001-250,000 L $1.33/L $2.65/L
250,001-275,000 L $1.53/L $3.05/L
275,001-300,000 L $1.68/L $3.35/L
300,001-325,000 L $1.85/L $3.70/L
325,001-350,000 L $2.00/L $4.00/L
All production greater than 350,000 L Markup Applies Markup Applies
 * Minimum annual production: 2,000 L

 

Refreshment Beverages

Old Production Threshold (Dec 1, 2020 - Oct 2025)

 New Production Threshold (Effective Nov 1 2025) Type 1 - Levy Rates Type 2 - Levy Rates
<500 HL*  <2,300 HL $0.16/L $0.31/L
501-750 HL  2,301-4,600 HL $0.19/L $0.38/L
751-1,000 HL  4,601-6,900 HL $0.33/L $0.65/L
1,001-1,250 HL  6,901-9,200 HL $0.43/L $0.85/L
1,251-1,500 HL  9,201-11,500 HL $0.64/L $1.27/L
1,501-1,750 HL  11,501-13,800 HL $0.73/L $1.45/L
1,751-2,000 HL  13,801-16,200 HL $0.90/L $1.80/L
2,001-2,250 HL  16,201-18,500 HL $1.00/L $2.00/L
2,251-2,500 HL  18,501-20,800 HL $1.13/L $2.25/L
2,501-2,750 HL  20,801-23,100 HL $1.25/L $2.50/L
2,751-3,000 HL  23,101-25,400 HL $1.38/L $2.75/L
3,001-3,250 HL  25,401-27,700 HL $1.48/L $2.95/L
3,251-3500 HL  27,701-30,000 HL $1.53/L $3.05/L
All production greater than 3,500 HL  All production greater than 30,000 HL Markup Applies Markup Applies
  * Minimum annual production: 2,000 L

 

Cider

Production Threshold (Effective Dec 1, 2020)

Type 1 - Levy Rates Type 2 - Levy Rates
<50,000 L* $0.10/L $0.20/L
50,001-75,000 L $0.14/L $0.28/L
75,001-100,000 L $0.20/L $0.40/L
100,001-125,000 L $0.33/L $0.65/L
125,001-150,000 L $0.50/L $1.00/L
150,001-175,000 L $0.63/L $1.25/L
175,001-200,000 L $0.73/L $1.45/L
200,001-225,000 L $0.83/L $1.65/L
225,001-250,000 L $0.90/L $1.80/L
250,001-275,000 L $0.98/L $1.95/L
275,001-300,000 L $1.03/L $2.05/L
300,001-325,000 L $1.08/L $2.15/L
325,001-350,000 L $1.13/L $2.25/L
 *Minimum annual production: 2,000 L