T-0.1 - Act respecting the Québec sales tax

Section 486 Disposition versions

2024-05-07

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);

“computing solution” means the computer system determined by the Minister for the purposes of the program for administering the consumption tax exemption for First Nations;

“consumption on the premises” means, as the case may be,

(1)  the use or consumption of an alcoholic beverage in an establishment for which a person is required to hold one of the following permits:

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

(b)  an event permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, unless the alcoholic beverages are destined to be served free of charge,

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

(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; or

(2)  the use or consumption of an alcoholic beverage with food for takeout or delivery, sold as an accompaniment to food prepared by a person required to hold one of the following permits:

(a)  a restaurant permit issued under the Act respecting liquor permits, or

(b)  a permit referred to in section 2.0.1 of the Act respecting offences relating to alcoholic beverages, which corresponds to the permit provided for in subparagraph a;

“First Nations member” means an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5);

“person” has the meaning assigned by section 1;

“program for administering the consumption tax exemption for First Nations” means the program under which the sale of alcoholic beverages to a First Nations member by a vendor is exempt, in the circumstances described in section 492.1, from collection of the specific tax provided for in section 487;

“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;

“reserve” has the meaning assigned by the regulations made by the Government for the purposes of section 10.2 of the Fuel Tax Act (chapter T-1);

“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; 2024, c. 11, s. 182.

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.