T-0.1, r. 2 - Regulation respecting the Québec sales tax
131R1. For the purposes of section 131 of the Act, the following foods and beverages are prescribed food and beverages:
(1) carbonated beverages;
(2) beverages referred to in paragraph 4 of section 177 of the Act, where they are sold in cans, cartons or bottles; and
(3) foods referred to in any of paragraphs 6 to 13 of section 177 of the Act, where they are prepackaged for sale to consumers.