T-0.1 - Act respecting the Québec sales tax

Section 488 Disposition versions

2015-10-21

488. Every person who carries on business or ordinarily resides in Québec and brings or causes to be brought into Québec any alcoholic beverage for use or consumption by the person or by another person at the person’s expense shall, immediately after the bringing of the alcoholic beverage into Québec, pay to the Minister a specific tax equal to 0.063 of a cent per millilitre of beer or 0.140 of a cent per millilitre of any other alcoholic beverage so brought into Québec.

However, the specific tax payable under the first paragraph does not apply to an alcoholic beverage so brought into Québec if the tax under section 17 is not payable in respect of the alcoholic beverage because of the application of paragraph 1 of section 81.

1991, c. 67, s. 488; 1995, c. 1, s. 340; 2005, c. 1, s. 360; 2015, c. 21, s. 783.

2005-03-17

488. Every person who carries on business or ordinarily resides in Québec and brings or causes to be brought into Québec any alcoholic beverage for use or consumption by the person or by another person at the person’s expense or purchases by way of a retail sale made outside Québec, an alcoholic beverage that is in Québec shall, on the date the use or consumption of the alcoholic beverage begins in Québec, pay to the Minister a specific tax equal to

(1)  0.065 of a cent per millilitre of beer or 0.197 of a cent per millilitre of any other alcoholic beverage so brought in or purchased for consumption on the premises; and

(2)  0.040 of a cent per millilitre of beer or 0.089 of a cent per millilitre of any other alcoholic beverage so brought in or purchased otherwise than for consumption on the premises.

1991, c. 67, s. 488; 1995, c. 1, s. 340; 2005, c. 1, s. 360.

1995-01-30

488. Every person who carries on business or ordinarily resides in Québec and brings or causes to be brought into Québec any alcoholic beverage for use or consumption by himself or by another person at his expense or purchases, by way of a retail sale made outside Québec, an alcoholic beverage that is in Québec shall, on the date the use or consumption of the alcoholic beverage begins in Québec, pay to the Minister a specific tax equal to 0.040 of a cent per millilitre of beer or 0.089 of a cent per millilitre of any other alcoholic beverage so brought in or purchased.

1991, c. 67, s. 488; 1995, c. 1, s. 340.

1992-07-01

488. Every person who carries on business or ordinarily resides in Québec and brings or causes to be brought into Québec any alcoholic beverage for use or consumption by himself or by another person at his expense, or purchases by way of a retail sale made outside Québec, an alcoholic beverage that is in Québec shall, on the date the use or consumption of the alcoholic beverage begins in Québec, pay to the Minister a specific tax equal to 0.036 of a cent per millilitre of beer or 0.072 of a cent per millilitre of any other alcoholic beverage so brought in or purchased.

1991, c. 67, s. 488.