S-13 - Act respecting the Société des alcools du Québec

Section 26.0.1 Disposition versions

2023-10-27

26.0.1. For the purposes of the fifth paragraph of section 26, the products sold at the place where they are produced for consumption elsewhere are deemed to have been purchased from the Société if the following conditions are met:

(1)  they have been approved beforehand by the Société;

(2)  they are sold at a price not lower than the retail price established by the Société;

(3)  a quarterly declaration has been filed with the Société, on the form it determines after consulting with the Minister of Economy and Innovation and the board; and

(4)  the markup determined by the Société has been paid.

The declaration provided for in subparagraph 3 of the first paragraph must, in particular, include the holder’s permit number as well as the number obtained from the Société, and the brand, description, format, quantity and price of the product sold.

The holder of a distiller’s permit must, on request, forward the declaration to the board. In addition, he must keep the vouchers of those sales and, if so required, transmit them to the board.

2023, c. 24, s. 38.