T-0.1 - Act respecting the Québec sales tax

Section 486 Disposition versions

2015-10-21

486. For the purposes of this Title and the regulations made thereunder, unless the context indicates a different meaning,

“beer” has the meaning assigned by the Act respecting offences relating to alcoholic beverages (chapter I‐8.1);

“person” has the meaning assigned by section 1;

“reporting period” of a person is the reporting period of the person for the purposes of Title I or the reporting period of the person specified under section 499.4;

“retail sale” means any sale for purposes other than exclusively of resale;

“vendor” means any person who makes a retail sale of an alcoholic beverage in Québec.

1991, c. 67, s. 486; 1999, c. 83, s. 318; 2005, c. 1, s. 358; 2015, c. 21, s. 782.

2005-03-17

486. For the purposes of this Title and the regulations made thereunder, unless the context indicates a different meaning,

“beer” has the meaning assigned by the Act respecting offences relating to alcoholic beverages (chapter I‐8.1);

“consumption on the premises” means

(1)  the use or consumption of an alcoholic beverage in an establishment in respect of which the person operating it is required to hold

(a)  a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P‐9.1),

(b)  a reunion permit issued under the Act respecting liquor permits,

(c)  a permit described in section 2.0.1 of the Act respecting offences relating to alcoholic beverages that corresponds to a permit provided for in subparagraph a or b of this paragraph,

(d)  a small-scale production permit issued under the Act respecting the Société des alcools du Québec (chapter S‐13), or

(e)  a brewer’s permit issued under the Act respecting the Société des alcools du Québec; and

(2)  the use or consumption of an alcoholic beverage with a meal for take out or delivery, sold by a person who is required to hold

(a)  a restaurant sales permit issued under section 28 of the Act respecting liquor permits, or

(b)  a permit described in section 2.0.1 of the Act respecting offences relating to alcoholic beverages that corresponds to a permit provided for in subparagraph a of this paragraph;

“person” has the meaning assigned by section 1;

“reporting period” of a person is the reporting period of the person for the purposes of Title I or the reporting period of the person specified under section 499.4;

“retail sale” means any sale for purposes other than exclusively of resale;

“vendor” means any person who makes a retail sale of an alcoholic beverage in Québec.

1991, c. 67, s. 486; 1999, c. 83, s. 318; 2005, c. 1, s. 358.

1999-12-20

486. For the purposes of this title and the regulations made thereunder, unless the context indicates a different meaning,

“beer” has the meaning assigned by the Act respecting offences relating to alcoholic beverages (chapter I-8.1);

“person” has the meaning assigned by section 1;

“reporting period” of a person is the reporting period of the person for the purposes of Title I;

“retail sale” means any sale for purposes other than exclusively of resale.

“vendor” means any person who makes a retail sale of an alcoholic beverage in Québec;

1991, c. 67, s. 486; 1999, c. 83, s. 318.

1992-07-01

486. For the purposes of this title and the regulations made thereunder, unless the context indicates a different meaning,

“beer” has the meaning assigned by the Act respecting offences relating to alcoholic beverages (chapter I-8.1);

“person” has the meaning assigned by section 1;

“vendor” means any person who makes a retail sale of an alcoholic beverage in Québec;

“retail sale” means any sale for purposes other than exclusively of resale.

1991, c. 67, s. 486.