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

Section 489.1r5 Disposition versions

2017-04-12

489.1R5. For the purposes of the second paragraph of section 489.1 of the Act, the prescribed percentage is

(1)  100%, from the first 150,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax would be payable, but for this section, in a particular calendar year; or

(2)  85%, from the 150,000,001st to the 1,500,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax is payable in a particular calendar year.

O.C. 1466-98, s. 8; O.C. 1249-2005, s. 3; O.C. 1149-2006, s. 13; O.C. 1176-2010, s. 6; O.C. 321-2017, s. 30.

2012-09-01

489.1R5. For the purposes of the second paragraph of section 489.1 of the Act, the prescribed amount or percentage is

(1)  100%, from the first 150,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax would be payable, but for this section, in a particular calendar year; or

(2)  from the 150,000,001st to the 1,500,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax is payable in a particular calendar year,

(a)  0.1674 ¢/ml if the alcoholic beverages are sold for consumption on the premises; or

(b)  0.0756 ¢/ml if the alcoholic beverages are sold for consumption otherwise than on the premises.

O.C. 1466-98, s. 8; O.C. 1249-2005, s. 3; O.C. 1149-2006, s. 13; O.C. 1176-2010, s. 6.