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

Section 386r5.1
Disposition versions

Full text
386R5.1. Excisable goods that are acquired by a person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods are prescribed property, except where tax is payable in respect of the supply by the person of the excisable goods.
O.C. 1466-98, s. 5; S.Q. 2019, c .14, s. 658.
386R5.1. An alcoholic beverage or tobacco product that is acquired by a person for the purpose of making a supply of the beverage or product for consideration that is not included as part of the consideration for a meal supplied together with the beverage or product is prescribed property, except where tax is payable in respect of the supply by the person of the beverage or product.
O.C. 1466-98, s. 5.
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