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

Full text
677R9.1.1. Beer intended to be sold, 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 shall be in an identified container and shall be sold and delivered in such a container.
The first paragraph does not apply to beer that is made in the holder’s establishment.
O.C. 143-2003, s. 4; S.Q. 2020, c. 31, s. 68; S.Q. 2023, c. 24, s. 77; O.C. 1726-2023, s. 7.
677R9.1.1. Beer intended to be sold, 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 shall be in an identified container and shall be sold and delivered in such a container.
The first paragraph does not apply to beer that is made in the establishment.
O.C. 143-2003, s. 4; S.Q. 2020, c. 31, s. 68; S.Q. 2023, c. 24, s. 77.
677R9.1.1. Beer intended to be sold, 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 shall be in an identified container and shall be sold and delivered in such a container.
O.C. 143-2003, s. 4; S.Q. 2020, c. 31, s. 68.
677R9.1.1. Beer 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, shall be in an identified container and shall be sold and delivered in such a container.
O.C. 143-2003, s. 4.