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

Section 677r3 Disposition versions

2023-12-13

677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container, unless it is made in the establishment, is used and consumed in the establishment and is not alcohol or spirits.

It is the same for alcoholic beverages intended to be sold, for take out or delivery, by the holder of a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), if the alcoholic beverages are sold as an accompaniment to food prepared by the holder.

The second paragraph does not apply to alcoholic beverages that are made in the establishment and are not alcohol or spirits.

O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1; S.Q. 2020, c. 31, s. 66; S.Q. 2023, c. 24, s. 73; O.C. 1726-2023, s. 5.

2023-10-27

677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container, unless it is made in the establishment, is used and consumed in the establishment and is not alcohol or spirits.

It is the same for alcoholic beverages intended to be sold, for take out or delivery, by an establishment that primarily and ordinarily prepares and sells food for consumption on the premises, if the alcoholic beverages are sold as an accompaniment to food prepared by the establishment.

The second paragraph does not apply to alcoholic beverages that are made in the establishment and are not alcohol or spirits.

O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1; S.Q. 2020, c. 31, s. 66; S.Q. 2023, c. 24, s. 73.

2020-12-11

677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container.

It is the same for alcoholic beverages, other than alcohol and spirits, which are intended to be sold, for take out or delivery, by an establishment that primarily and ordinarily prepares and sells food for consumption on the premises, if the alcoholic beverages are sold with food prepared by the establishment.

O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1; S.Q. 2020, c. 31, s. 66.

2012-09-01

677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container.

It is the same for alcoholic beverages, except for alcohol or spirits, which are intended for sale, for take out or delivery with a meal, by an establishment that primarily and ordinarily sells meals for consumption on the premises.

O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1.