T-0.1 - Act respecting the Québec sales tax

Section 496 Disposition versions

2005-03-17

496. Every person who sells an alcoholic beverage in Québec is a collection officer.

Notwithstanding the first paragraph, the following persons, when carrying on the activities mentioned below, are not collection officers:

(1)  the vendor, when he makes a retail sale;

(2)  the holder of a distiller’s permit or a wine maker’s permit issued under the Act respecting the Société des alcools du Québec (chapter S‐13), when he carries on activities authorized by such permit;

(3)  the holder of a brewer’s permit, a beer distributor’s permit, a warehouse permit or a cider maker’s permit issued under the Act respecting the Société des alcools du Québec, when he sells an alcoholic beverage

(a)  for purposes of blending, to a person holding an industrial permit issued under the said Act; or

(b)  (subparagraph repealed);

(c)  to the Société des alcools du Québec;

(4)  the holder of a small-scale production permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale of an alcoholic beverage

(a)  (subparagraph repealed);

(b)  to the Société des alcools du Québec;

(4.1)  the holder of a small-scale beer producer’s permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale to the Société des alcools du Québec;

(5)  the Société des alcools du Québec, when it sells an alcoholic beverage

(a)  to the holder of an industrial permit, a small-scale production permit or a small-scale beer producer’s permit issued under the Act respecting the Société des alcools du Québec;

(b)  (subparagraph repealed).

1991, c. 67, s. 496; 1992, c. 17, s. 18; 1997, c. 14, s. 351; 2005, c. 1, s. 365.

1997-05-22

496. Every person who sells an alcoholic beverage in Québec is a collection officer.

Notwithstanding the first paragraph, the following persons, when carrying on the activities mentioned below, are not collection officers:

(1)  the vendor, when he makes a retail sale;

(2)  the holder of a distiller’s permit or a wine maker’s permit issued under the Act respecting the Société des alcools du Québec (chapter S-13), when he carries on activities authorized by such permit;

(3)  the holder of a brewer’s permit, a beer distributor’s permit, a warehouse permit or a cider maker’s permit issued under the Act respecting the Société des alcools du Québec, when he sells an alcoholic beverage

(a)  for purposes of blending, to a person holding an industrial permit issued under the said Act;

(b)  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), when the alcoholic beverage is delivered in a container identified as prescribed by the Minister; or

(c)  to the Société des alcools du Québec;

(4)  the holder of a small-scale production permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale of an alcoholic beverage

(a)  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, when the alcoholic beverage is delivered in a container identified as prescribed by the Minister, or

(b)  to the Société des alcools du Québec;

(4.1)  the holder of a small-scale beer producer’s permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale to the Société des alcools du Québec;

(5)  the Société des alcools du Québec, when it sells an alcoholic beverage

(a)  to the holder of an industrial permit, a small-scale production permit or a small-scale beer producer’s permit issued under the Act respecting the Société des alcools du Québec;

(b)  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, when the alcoholic beverage is delivered in a container identified as prescribed by the Minister.

1991, c. 67, s. 496; 1992, c. 17, s. 18; 1997, c. 14, s. 351.

1992-06-30

496. Every person who sells an alcoholic beverage in Québec is a collection officer.

Notwithstanding the first paragraph, the following persons, when carrying on the activities mentioned below, are not collection officers:

(1)  the vendor, when he makes a retail sale;

(2)  the holder of a distiller’s permit or a wine maker’s permit issued under the Act respecting the Société des alcools du Québec (chapter S-13), when he carries on activities authorized by such permit;

(3)  the holder of a brewer’s permit, a beer distributor’s permit, a warehouse permit or a cider maker’s permit issued under the Act respecting the Société des alcools du Québec, when he sells an alcoholic beverage

(a)  for purposes of blending, to a person holding an industrial permit issued under the said Act;

(b)  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits (chapter P-9.1), when the alcoholic beverage is delivered in a container identified as prescribed by the Minister; or

(c)  to the Société des alcools du Québec;

(4)  the holder of a small-scale production permit issued under the Act respecting the Société des alcools du Québec, when he makes a sale to the Société des alcools du Québec;

(5)  the Société des alcools du Québec, when it sells an alcoholic beverage

(a)  to the holder of an industrial permit or a small-scale production permit issued under the Act respecting the Société des alcools du Québec, or

(b)  for consumption on the premises, to a person holding a permit authorizing the sale of alcoholic beverages for consumption on the premises issued under the Act respecting liquor permits, when the alcoholic beverage is delivered in a container identified as prescribed by the Minister.

1991, c. 67, s. 496; 1992, c. 17, s. 18.