Small retail stores have a lot higher overhead per unit of product sold - taxes, rent, insurance, etc. Volume sellers always have a cost advantage.You are paying for the convenience of quick shopping at a beer store. If you can plan far enough ahead go to Costco and waste an hour to get warm beer. If you value your time  less than 12 bucks an hour then it's worth it.

Prices are the same or slightly higher in Alberta where it is deregulated.

Re large vs. smaller retailers & cost.  While it's nice to see some intelligence on a website like this, your analysis is not just write.  Larger volume retailers can buy thing at a much lower price than the smaller.  They also can spread their fixed costs over a large volume of items sold which in theory causes a lowered price.  However, in reality large retailers also have extra additional costs such as warehousing, distribution, head office costs etc that drive up prices.  Also, there is the profit motive.  If i can sell the same volume of for $100 as I can at $80, I will always sell at $100.  Finally, unless costco has the most efficiency system ever with overhead costs approacting $0 and the Beer store with overhead costs approaching $15/case there is no way economies of scale will account for  53% difference in price.  The bottom line The Beer store has a monopoly on the maket and can get away with charging much higher prices than in an open market.

Dave, the Same 24 case at a depanneur (convenience store) is between $30.00 and $32.00 and it cold too... Extra $12.00 ?? come-on smell the coffee. MONOPOLY. Dave, do you work for the BEER STORE.        

The real reason your beer is so expensive: government regulation! 

Tanner, Thank you for the link and the eye opening info. I have family visiting me from quebec on a regular basis. guess what they will bring me as a treat. 

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The beer store at centre point mall is totally miss managed. If you want to buy a beer you can't. They are to busy taking returns. Sell some product. Let the returns wait. In my last 3 trips I have gone to the LCBO it is quicker.