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

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677R9. An alcoholic beverage conserved in an identified container may not be sold wholesale to a person unless the following conditions are fulfilled:
(1)  the person keeps an establishment; and
(2)  the person holds a registration certificate issued under the Act.
O.C. 1607-92, s. 677R9.