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

Section 677r2 Disposition versions

2012-09-01

677R2. For the purposes of subparagraph 22 of the first paragraph of section 677 of the Act, the following are prescribed classes of beverages:

(1)  “alcoholic beverages”, namely, alcohol, cider, spirits or wine, other than wine on tap, within the meaning assigned to those expressions by section 2 of the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and beer blended with other alcoholic beverages within the meaning assigned to that expression in section 1 of the Regulation respecting alcoholic beverages made with beer (chapter S-13, r. 2);

(2)  “beer”, namely, a beverage obtained by the alcoholic fermentation in drinking water of an infusion or decoction of barley malt, hops or any other similar product, as well as beverages composed of beer and other non-alcoholic substances, where those beverages contain more than 0.5% of alcohol by volume; this class excludes draught beer though.

O.C. 1607-92, s. 677R2; O.C. 21-95, s. 2; O.C. 1176-2010, s. 7.