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T-0.1 - Act respecting the Québec sales tax
Section 491
Disposition versions
491. The tax which a person is required to pay under section 488 or 488.1 in respect of an alcoholic beverage does not apply to the extent of the exemption to which the person would be entitled under section 490 if at the time specified in section 488 or 488.1 the person purchased the alcoholic beverage in Québec and the alcoholic beverage meets the conditions for the exemption.
491. The tax which a person is required to pay upon the use or consumption of an alcoholic beverage pursuant to section 488 or 489 does not apply to the extent of the exemption to which the person would be entitled under section 490 if the person purchased the alcoholic beverage in Québec at the time it began to be used or consumed and if he meets the conditions for the exemption.
