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

Full text
677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.
Notwithstanding the first paragraph, alcoholic beverages conserved in an identified container may be sold to a consumer, 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), for take out or delivery accompanied by food prepared by the holder.
O.C. 1607-92, s. 677R6; O.C. 143-2003, s. 2; S.Q. 2020, c. 31, s. 67; S.Q. 2023, c. 24, s. 74; O.C. 1726-2023, s. 6.
677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.
Notwithstanding the first paragraph, alcoholic beverages conserved in an identified container may be sold to a consumer, by an establishment that primarily and ordinarily prepares and sells food for consumption on the premises, for take out or delivery accompanied by food prepared by the establishment.
O.C. 1607-92, s. 677R6; O.C. 143-2003, s. 2; S.Q. 2020, c. 31, s. 67; S.Q. 2023, c. 24, s. 74.
677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.
Notwithstanding the first paragraph, alcoholic beverages other than alcohol and spirits, conserved in an identified container, may be sold to a consumer, by an establishment that primarily and ordinarily prepares and sells food for consumption on the premises, for take out or delivery accompanied by food prepared by the establishment.
O.C. 1607-92, s. 677R6; O.C. 143-2003, s. 2; S.Q. 2020, c. 31, s. 67.
677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.
Notwithstanding the first paragraph, alcoholic beverages other than alcohol or spirits, conserved in an identified container, may be sold to a consumer 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. 677R6; O.C. 143-2003, s. 2.