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I-1 - Retail Sales Tax Act

Section 20.9.4
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20.9.4. 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 purchase made outside Québec, an alcoholic beverage that is in Québec shall, on the date that the use or consumption of the alcoholic beverage in Québec begins, 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.
1990, c. 60, s. 25; 1991, c. 67, s. 544.
20.9.4. 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 that the use or consumption of the alcoholic beverage begins in Québec, pay to the Minister a specific tax equal to 0.018 of a cent per millilitre of beer or 0.039 of a cent per millilitre of any other alcoholic beverage so brought in or purchased.
1990, c. 60, s. 25.
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