Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-1 - Retail Sales Tax Act

Section 20.9.3
Disposition versions

Full text
20.9.3. Every purchaser, at the time of making a retail purchase 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.
1990, c. 60, s. 25; 1991, c. 67, s. 544.
20.9.3. Every purchaser, at the time of making a purchase at a retail sale in Québec of any alcoholic beverage, shall pay a specific tax equal to 0.018 of a cent per millilitre of beer or 0.039 of a cent per millilitre of any other alcoholic beverage purchased by him.
1990, c. 60, s. 25.
© Gouvernement du Québec