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

Section 489.1r4 Disposition versions

2023-10-27

489.1R4. For the purposes of the second paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the person is a small-scale producer whose total number of millilitres of wine, cider or any other alcoholic beverage, other than beer, sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, any of the following persons, does not exceed 1,500,000,000:

(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation; or

(2)  an associate of the person within the meaning of section 5 of the Act, or another person whose business the person continues to carry on.

For the purposes of the first paragraph, a person is a small-scale producer where the raw material used in the production comes primarily from land that is owned or rented by that person and is situated in Québec or where, by reason of superior force, the production cannot come primarily from such land, the person is authorized by the Régie des alcools, des courses et des jeux to use, in the process of making alcoholic beverages, a raw material produced by another person who is a farm producer.

For the purposes of subparagraph 2 of the first paragraph, a person continues to carry on another person’s business where

(1)  the person acquires all or substantially all the assets of the other person’s business; and

(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.

O.C. 1466-98, s. 8; O.C. 1149-2006, s. 12; O.C. 1176-2010, s. 5; S.Q. 2023, c. 24, s. 72.

2012-09-01

489.1R4. For the purposes of the second paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the person is a small-scale producer whose total number of millilitres of wine, cider or any other alcoholic beverage, other than beer, sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, any of the following persons, does not exceed 1,500,000,000:

(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation; or

(2)  an associate of the person within the meaning of section 5 of the Act, or another person whose business the person continues to carry on.

For the purposes of the first paragraph, a person is a small-scale producer where the raw material used in the production comes primarily from land that is owned or rented by that person and is situated in Québec.

For the purposes of subparagraph 2 of the first paragraph, a person continues to carry on another person’s business where

(1)  the person acquires all or substantially all the assets of the other person’s business; and

(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.

O.C. 1466-98, s. 8; O.C. 1149-2006, s. 12; O.C. 1176-2010, s. 5.