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T-0.1 - Act respecting the Québec sales tax
Section 490
Disposition versions
490. The specific tax provided for in this Title does not apply to
(1) (subparagraph repealed);
(2) (subparagraph repealed);
(3) the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(4) the sale of an alcoholic beverage intended as a component of movable property intended for sale; or
(5) the sale of an alcoholic beverage containing not more than 0.5% of alcohol by volume.
For the purposes of subparagraph 3 of the first paragraph, a vendor is deemed to deliver alcoholic beverages outside Québec where,
(1) he delivers to a person who operates a commercial air, land or water transportation business, for delivery outside Québec, alcoholic beverages that he has sold for use or consumption outside Québec and keeps a copy of the bill of lading or receipt certified by the carrier for purposes of verification by the Minister;
(2) he posts for delivery outside Québec alcoholic beverages that he has sold for use or consumption outside Québec, keeps for purposes of verification by the Minister the receipt from the Canada Post Corporation identifying the purchaser and sender and satisfies the Minister as to the nature of the object so delivered.
490. The specific tax provided for in this title does not apply to
(1) the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1), by a small-scale production permit issued under the Act respecting the Société des alcools du Québec (chapter S-13) or by a brewer’s permit issued under the said Act;
(2) the sale of an alcoholic beverage authorized by a reunion permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(3) the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(4) the sale of an alcoholic beverage intended as a component of movable property intended for sale; or
(5) the sale of an alcoholic beverage containing not more than 0.5 % of alcohol by volume.
For the purposes of subparagraph 3 of the first paragraph, a vendor is deemed to deliver alcoholic beverages outside Québec where,
(1) he delivers to a person who operates a commercial air, land or water transportation business, for delivery outside Québec, alcoholic beverages that he has sold for use or consumption outside Québec and keeps a copy of the bill of lading or receipt certified by the carrier for purposes of verification by the Minister;
(2) he posts for delivery outside Québec alcoholic beverages that he has sold for use or consumption outside Québec, keeps for purposes of verification by the Minister the receipt from the Canada Post Corporation identifying the purchaser and sender and satisfies the Minister as to the nature of the object so delivered.
490. The specific tax provided for in this title does not apply to
(1) the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1) or by a small-scale production permit issued under the Act respecting the Société des alcools du Québec (chapter S-13);
(2) the sale of an alcoholic beverage authorized by a reunion permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(3) the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(4) the sale of an alcoholic beverage intended as a component of movable property intended for sale; or
(5) the sale of an alcoholic beverage containing not more than 0.5 % of alcohol by volume.
For the purposes of subparagraph 3 of the first paragraph, a vendor is deemed to deliver alcoholic beverages outside Québec where,
(1) he delivers to a person who operates a commercial air, land or water transportation business, for delivery outside Québec, alcoholic beverages that he has sold for use or consumption outside Québec and keeps a copy of the bill of lading or receipt certified by the carrier for purposes of verification by the Minister;
(2) he posts for delivery outside Québec alcoholic beverages that he has sold for use or consumption outside Québec, keeps for purposes of verification by the Minister the receipt from the Canada Post Corporation identifying the purchaser and sender and satisfies the Minister as to the nature of the object so delivered.
490. The specific tax provided for in this title does not apply to
(1) the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1);
(2) the sale of an alcoholic beverage authorized by a reunion permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(3) the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(4) the sale of an alcoholic beverage intended as a component of movable property intended for sale; or
(5) the sale of an alcoholic beverage containing not more than 0.5 % of alcohol by volume.
For the purposes of subparagraph 3 of the first paragraph, a vendor is deemed to deliver alcoholic beverages outside Québec where,
(1) he delivers to a person who operates a commercial air, land or water transportation business, for delivery outside Québec, alcoholic beverages that he has sold for use or consumption outside Québec and keeps a copy of the bill of lading or receipt certified by the carrier for purposes of verification by the Minister;
(2) he posts for delivery outside Québec alcoholic beverages that he has sold for use or consumption outside Québec, keeps for purposes of verification by the Minister the receipt from the Canada Post Corporation identifying the purchaser and sender and satisfies the Minister as to the nature of the object so delivered.
490. The specific tax provided for in this title does not apply to
(1) the sale of an alcoholic beverage for consumption on the premises, authorized by a permit issued under the Act respecting liquor permits (chapter P-9.1);
(2) the sale of an alcoholic beverage authorized by a reunion permit issued under the Act respecting liquor permits for consumption at the place indicated on it;
(3) the sale of an alcoholic beverage delivered outside Québec for use or consumption outside Québec;
(4) the sale of an alcoholic beverage intended as a component of movable property intended for sale; or
(5) the sale of an alcoholic beverage containing not more than 1 % of alcohol by volume.
For the purposes of subparagraph 3 of the first paragraph, a vendor is deemed to deliver alcoholic beverages outside Québec where,
(1) he delivers to a person who operates a commercial air, land or water transportation business, for delivery outside Québec, alcoholic beverages that he has sold for use or consumption outside Québec and keeps a copy of the bill of lading or receipt certified by the carrier for purposes of verification by the Minister;
(2) he posts for delivery outside Québec alcoholic beverages that he has sold for use or consumption outside Québec, keeps for purposes of verification by the Minister the receipt from the Canada Post Corporation identifying the purchaser and sender and satisfies the Minister as to the nature of the object so delivered.
