Useful info from LCBO:
Useful and a wee bit terrifying at that. Those duties are pretty scary when you look at them closely.
Brutal isn’t it? Is that what accounts for things like this...
USD 69.99 / CAD 86.32 (K&L)
USD 166.18 / CAD 204.95 (LCBO)
I thought it was just plain gouging
Using this tool http://www.canadiandutycalculator.ca/ you'll get your Ardbeg for CAD162 (CAD89 retail + CAD73 border cash grab)
or if that tool is too opaque you can try to work it out yourself
So, in Ontario at least, it's less painful to swallow the duty on (up to) 45 litres in your trunk than to get neatly eviscerated by your local LCBO. You'll save about $2500 on these 60 bottles, which will more than fund the trip to California.
Or sneak over to Alberta where the Corryvreckan could be had for half the LCBO valuation... and there would be no border patrol to go through.
I heard Ontario is intending to use the same archaic thinking as a cash-grab for pot when it comes legal. If they try this kind of gouging with pot they'll overprice it so much that it would effectively neuter the legalization in it's attempt at minimizing the black market