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L-3 - Licenses Act

Section 79.11
Disposition versions

Full text
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer the person acquires, a specific duty of 0.040 of a cent and a duty equal to 7.5% of the aggregate of the specific duty, the greater of the sale price paid and the average sale price, determined by regulation, in force at the time of the acquisition of the beer, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the specific duty and the greater of the sale price paid and the average sale price, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.040 of a cent and a duty equal to 7.5% of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5% of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5% of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
However, in the case of beer made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs b and c of the first paragraph is reduced by the percentage determined by regulation, on the terms and conditions provided for by regulation.
However, in the case of any other alcoholic beverage made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs d and e of the first paragraph is reduced by the amount or percentage determined by regulation, on the terms and conditions provided for by regulation.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554; 1995, c. 1, s. 200; 1995, c. 63, s. 266; 1997, c. 85, s. 334; 2002, c. 9, s. 140.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.040 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.040 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
However, in the case of beer made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs b and c of the first paragraph is reduced by the percentage determined by regulation, on the terms and conditions provided for by regulation.
However, in the case of any other alcoholic beverage made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs d and e of the first paragraph is reduced by the amount or percentage determined by regulation, on the terms and conditions provided for by regulation.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554; 1995, c. 1, s. 200; 1995, c. 63, s. 266; 1997, c. 85, s. 334.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.040 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.040 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.089 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.089 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
However, in the case of beer made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs b and c of the first paragraph is reduced by the percentage determined by regulation, on the terms and conditions provided for by regulation.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554; 1995, c. 1, s. 200; 1995, c. 63, s. 266.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.040 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.040 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.089 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.089 of a cent and a duty equal to 6.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554; 1995, c. 1, s. 200.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.036 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.036 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.072 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.072 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $10;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.018 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sales price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.018 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sales price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.039 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sales price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.039 of a cent and a duty equal to 8 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid, or that would be payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sales price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  $10;
(b)  as regards any beer he acquires, 9 % of the average retail sales price per litre in force at that time as determined in conformity with the Retail Sales Tax Act (chapter I-1);
(c)  as regards any beer he makes and sells for consumption in his establishment, 9 % of the average retail sales price per litre in force at the time of the sale, determined in conformity with the Retail Sales Tax Act;
(d)  as regards any alcoholic beverage he acquires, except cider, beer or a blueberry-based alcoholic beverage, 9 % of the sales price in force at that time at the supplier’s;
(e)  as regards any alcoholic beverage he makes and sells for consumption in his establishment, except cider, beer or a blueberry-based alcoholic beverage, 9 % of the average sales price determined by regulation, in force at the time of the sale.
Notwithstanding the first paragraph, the rate provided in subparagraphs b to e of that paragraph is increased to 13.4 % for any alcoholic beverage acquired or made to be served under a tavern permit issued under the Act respecting liquor permits (chapter P-9.1).
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  $10;
(b)  as regards any beer he acquires, 9 % of the average retail sales price per litre in force at that time as determined in conformity with the Retail Sales Tax Act (chapter I-1);
(c)  as regards any beer he makes and sells for consumption in his establishment, 9 % of the average retail sales price per litre in force at the time of the sale, determined in conformity with the Retail Sales Tax Act;
(d)  as regards any alcoholic beverage he acquires, except cider or beer, 9 % of the sales price in force at that time at the supplier’s;
(e)  as regards any alcoholic beverage he makes and sells for consumption in his establishment, except cider or beer, 9 % of the average retail sales price determined by regulation, in force at the time of the sale.
Notwithstanding the first paragraph, the rate provided in subparagraphs b to e of that paragraph is increased to 13.4 % for any alcoholic beverage acquired or made to be served under a tavern permit issued under the Act respecting liquor permits (chapter P-9.1).
1982, c. 4, s. 6; 1988, c. 4, s. 149.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  $10 and,
(b)  as regards any alcoholic beverage he acquires, except cider, 13.4% of the sales price in force at the supplier’s for wine or spirits and, for beer, of the average retail sales price per litre in force at that time, as determined in conformity with the Retail Sales Tax Act (chapter I-1).
1982, c. 4, s. 6.
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