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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 131r1
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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.
O.C. 1607-92, s. 131R1.
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