by the Ontario Convenience Store Association and surveyed six 24-pack domestic brands from IGA and Metro Quebec flyers compared to the same brands at The Beer Store in Ontario over a 22-week period in 2013. Sen corrected tax analysis associated with the original study and added three import brands from a Costco in Quebec in subsequent analysis. Correcting for tax differentials between the two provinces, positive price differences of $1.3 - $3.3 were found to exist between their average price of 24-bottle packs of brands including Molson Canadian, Molson Dry, Coors Light, Budweiser and Bud Light. Using Molson Canadian as an example, the adjusted 24 pack price from Quebec IGA and Metro flyers was found to be $26.81 versus $28.12 for Ontario TBS locations. In response to Sen's analysis, The Beer Store commissioned a survey of Quebec – Ontario beer pricing by Debra Aron, an economist with Navigant Economics, which reviewed average TBS home consumer beer prices for all of 2013 in comparison to all beer sales at Quebec seven largest grocery chains, utilizing Neilsen data, for the same period. Aron's study concluded that the average TBS beer prices, excluding all taxes, were 18% less than those at Quebec grocery stores in 2013 or on a per case basis approximately $4.40 less per case of 24 cans. Reports from 2015 indicated that 80% of beer sales in Ontario were made at the 450 outlets of The Beer Store. An estimate published in 2017, provided this summary as to profitability. "Add the cost savings together with the extra market share and you get $396-million. That is how valuable The Beer Store is to its owners." Green policies Since 1927, the Beer Store has refunded deposits on all empty beer containers purchased in Ontario. In February 2007 the Ontario Deposit Return Program (ODRP) was launched by the Government of Ontario. The ODRP's goal is to ensure that 100 per cent of all packaging sold at the LCBO follows the same path of all packaging sold at the Beer Store, to be reused or recycled. All alcoholic beverage containers (over 100ml) purchased in Ontario are accepted for deposit return at any Beer Store location that returns empty containers. ODRP continues to make a meaningful contribution to Ontario's waste diversion objectives, with the return rate increasing more than 16 percentage points since its first year of operation in 2007. Between the ODRP and Blue