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T-0.1 - Act respecting the Québec sales tax
Section 487
Disposition versions
487. Every person shall, at the time of making a purchase at a retail sale in Québec of any alcoholic beverage, pay a specific tax equal to 0.063 of a cent per millilitre of beer or 0.140 of a cent per millilitre of any other alcoholic beverage the person purchases.
487. Every person shall, at the time of making a purchase at a retail sale in Québec of any alcoholic beverage, pay a specific tax equal to
(1) 0.065 of a cent per millilitre of beer or 0.197 of a cent per millilitre of any other alcoholic beverage the person purchases for consumption on the premises; and
(2) 0.040 of a cent per millilitre of beer or 0.089 of a cent per millilitre of any other alcoholic beverage the person purchases otherwise than for consumption on the premises.
487. Every person, at the time of making a purchase at a retail sale in Québec of any alcoholic beverage, shall pay a specific tax equal to 0.040 of a cent per millilitre of beer or 0.089 of a cent per millilitre of any other alcoholic beverage purchased by him.
487. Every person, at the time of making a purchase at a retail sale in Québec of any alcoholic beverage, shall pay 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 purchased by him.
