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I-1 - Retail Sales Tax Act

Section 20.9.7
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20.9.7. The tax which a person is required to pay upon the use or consumption of an alcoholic beverage pursuant to section 20.9.4 or 20.9.5 does not apply to the extent of the exemption to which the person would be entitled under section 20.9.6, if the person purchased the alcoholic beverage in Québec at the time it began to be used or consumed and if he meets the conditions for the exemption.
1990, c. 60, s. 25.
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