T-0.1 - Act respecting the Québec sales tax

Section 489 Disposition versions

2015-10-21

489. (Repealed).

1991, c. 67, s. 489; 1995, c. 1, s. 341; 1995, c. 63, s. 495; 2005, c. 1, s. 361; 2015, c. 21, s. 785.

2005-03-17

489. Every person who has purchased or produced an alcoholic beverage intended for sale or as a component of a movable property intended for sale shall, on the date the person begins to use or consume the alcoholic beverage in Québec for another purpose or arranges for it to be used or consumed in Québec at the person’s expense by another person, 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 purchased or produced, where the use or consumption made thereof constitutes 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 purchased or produced, where the use or consumption made thereof does not constitute consumption on the premises.

However, the first paragraph does not apply in respect of an alcoholic beverage purchased or produced in Québec if it is taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

In addition, where the person has paid an amount equal to the specific tax for the purposes of section 497 in respect of an alcoholic beverage described in the first paragraph, the following rules apply:

(1)  if the amount equal to the specific tax paid corresponds to the tax the person is required to pay under the first paragraph, the person is deemed to have paid that tax;

(2)  if the amount equal to the specific tax paid is greater than the tax the person is required to pay under the first paragraph, the person is deemed to have paid that tax up to the amount of the tax; and

(3)  if the amount equal to the specific tax paid is less than the tax the person is required to pay under the first paragraph, the person is deemed to have paid that tax up to the amount equal to the specific tax paid and must pay the difference to the Minister in accordance with the first paragraph.

1991, c. 67, s. 489; 1995, c. 1, s. 341; 1995, c. 63, s. 495; 2005, c. 1, s. 361.

1995-12-15

489. Every person who has purchased or produced an alcoholic beverage intended for sale or as a component of a movable property intended for sale shall, on the date he begins to use or consume the alcoholic beverage in Québec for any other purpose or arranges for it to be used or consumed in Québec at his expense by another person, 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 purchased or produced and so used or consumed by him or by the other person.

However, the first paragraph does not apply in respect of an alcoholic beverage purchased or produced in Québec if it is taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

Furthermore, where the person has paid the amount equal to the specific tax prescribed in Chapter V in respect of the alcoholic beverage described in the first paragraph, that person is deemed to have paid the tax prescribed in the said paragraph in respect of that alcoholic beverage.

1991, c. 67, s. 489; 1995, c. 1, s. 341; 1995, c. 63, s. 495.

1995-01-30

489. Every person who has purchased or produced an alcoholic beverage intended for sale or as a component of a movable property intended for sale shall, on the date he begins to use or consume the alcoholic beverage in Québec for any other purpose or arranges for it to be used or consumed in Québec at his expense by another person, 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 purchased or produced and so used or consumed by him or by the other person.

However, the first paragraph does not apply in respect of an alcoholic beverage produced in Québec if it is taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

Furthermore, where the person has paid the amount equal to the specific tax prescribed in Chapter V in respect of the alcoholic beverage described in the first paragraph, that person is deemed to have paid the tax prescribed in the said paragraph in respect of that alcoholic beverage.

1991, c. 67, s. 489; 1995, c. 1, s. 341.

1992-07-01

489. Every person who has purchased or produced an alcoholic beverage intended for sale or as a component of a movable property intended for sale shall, on the date he begins to use or consume the alcoholic beverage in Québec for any other purpose or arranges for it to be used or consumed in Québec at his expense by another person, 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 purchased or produced and so used or consumed by him or by the other person.

However, the first paragraph does not apply in respect of an alcoholic beverage produced in Québec if it is taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

Furthermore, where the person has paid the amount equal to the specific tax prescribed in Chapter V in respect of the alcoholic beverage described in the first paragraph, that person is deemed to have paid the tax prescribed in the said paragraph in respect of that alcoholic beverage.

1991, c. 67, s. 489.