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T-0.1 - Act respecting the Québec sales tax

Section 497
Disposition versions

Full text
497. Every collection officer holding a registration certificate shall, as mandatary of the Minister, collect an amount equal to the specific tax under section 487 in respect of beer or any other alcoholic beverage, as the case may be, from every person to whom the collection officer sells an alcoholic beverage in Québec.
However, the requirement provided for in the first paragraph does not apply
(1)  to the sale of an alcoholic beverage that is delivered outside Québec; and
(2)  to the sale of an alcoholic beverage that is delivered in Québec, if it is taken or shipped outside Québec, in the circumstances described in paragraphs 2 to 4 of section 179, for the purpose of resale and the collection officer keeps evidence satisfactory to the Minister.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of millilitres of alcoholic beverage forming the object of the contract.
Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in prescribed manner or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.
1991, c. 67, s. 497; 1995, c. 63, s. 510; 2005, c. 1, s. 366; 2006, c. 7, s. 15; 2015, c. 21, s. 790.
497. Every collection officer holding a registration certificate shall, as mandatary of the Minister, collect
(1)  an amount equal to the specific tax provided for in paragraph 1 of section 487 in respect of beer or any other alcoholic beverage from every person to whom the collection officer sells an alcoholic beverage in Québec, which person 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 (chapter I‐8.1) 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)  an amount equal to the specific tax provided for in paragraph 2 of section 487 in respect of beer or any other alcoholic beverage from every person to whom the collection officer sells an alcoholic beverage in Québec, which person is not required to hold any of the permits provided for in subparagraph 1.
However, the requirement provided for in the first paragraph does not apply
(1)  to the sale of an alcoholic beverage that is delivered outside Québec; and
(2)  to the sale of an alcoholic beverage that is delivered in Québec, if it is taken or shipped outside Québec, in the circumstances described in paragraphs 2 to 4 of section 179, for the purpose of resale and the collection officer keeps evidence satisfactory to the Minister.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of millilitres of alcoholic beverage forming the object of the contract.
Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in prescribed manner or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.
1991, c. 67, s. 497; 1995, c. 63, s. 510; 2005, c. 1, s. 366; 2006, c. 7, s. 15.
497. Every collection officer holding a registration certificate shall, as mandatary of the Minister, collect
(1)  an amount equal to the specific tax provided for in paragraph 1 of section 487 in respect of beer or any other alcoholic beverage from every person to whom the collection officer sells an alcoholic beverage in Québec, which person 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 (chapter I‐8.1) 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)  an amount equal to the specific tax provided for in paragraph 2 of section 487 in respect of beer or any other alcoholic beverage from every person to whom the collection officer sells an alcoholic beverage in Québec, which person is not required to hold any of the permits provided for in subparagraph 1.
The requirement provided for in the first paragraph does not apply to the sale of any alcoholic beverage that is delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of millilitres of alcoholic beverage forming the object of the contract.
Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in prescribed manner or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.
1991, c. 67, s. 497; 1995, c. 63, s. 510; 2005, c. 1, s. 366.
497. Every collection officer holding a registration certificate shall, as mandatary of the Minister, collect an amount equal to the specific tax provided for in section 487 in respect of beer or any other alcoholic beverage, as the case may be, from every person to whom he sells an alcoholic beverage in Québec.
The requirement provided for in the first paragraph does not apply to the sale of any alcoholic beverage that is delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of millilitres of alcoholic beverage forming the object of the contract.
Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in prescribed manner or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.
1991, c. 67, s. 497; 1995, c. 63, s. 510.
497. Every collection officer holding a registration certificate shall, as agent of the Minister, collect an amount equal to the specific tax provided for in section 487 in respect of beer or any other alcoholic beverage, as the case may be, from every person to whom he sells an alcoholic beverage in Québec.
The requirement provided for in the first paragraph does not apply to the sale of any alcoholic beverage that is delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected by the collection officer at the time of the sale and calculated on the total number of millilitres of alcoholic beverage forming the object of the contract.
Every person who is required to collect the amount provided for in the first paragraph shall indicate to the purchaser, in prescribed manner or on any invoice, receipt, writing or other document recording the sale, that amount separately from the sale price or so indicate to him that the price includes that amount.
1991, c. 67, s. 497.
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