I-1 - Retail Sales Tax Act

Section 20.9.5 Disposition versions

1991-12-18

20.9.5. Every person who has purchased or produced an alcoholic beverage for the purpose of selling it or for the purpose of it forming a component part of movable property intended for sale shall, on the date when he begins to use or consume the alcoholic beverage in Québec for any other purpose or causes 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 Division IV 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.

1990, c. 60, s. 25; 1991, c. 67, s. 545.

1991-01-01

20.9.5. 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 when 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 0.018 of a cent per millilitre of beer or 0.039 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 Division IV 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.

1990, c. 60, s. 25.