S-13, r. 5 - Regulation respecting the duties and costs payable under the Act respecting the Société des alcools du Québec

Updated to 1 October 2024

This document has official status.

chapter S-13, r. 5

Regulation respecting the duties and costs payable under the Act respecting the Société des alcools du Québec

Act respecting the Société des alcools du Québec

(chapter S-13, ss. 30 and 37).

The duties prescribed in the Regulation have been indexed as of 1 April 2024 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 16 March 2024, page 176. (ss. 1, 2, 3)

1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are

(1)  for a distiller’s permit: $8,570 (more than 3,000 hectolitres) (3,000 hectolitres and less $4,286);

(2)  for a wine marker’s permit: $1,709;

(3)  for a cider marker’s permit: $1,709;

(4)  for a warehouse permit: $345;

(5)  for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $428;

(6)  for a brewer’s permit, $4,286 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;

(a)  $4,286 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;

(b)  $8,570 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and

(7)  for a beer distributor’s permit, $4,286 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:

(a)  $4,286 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;

(b)  $8,570 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.

For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.

O.C. 343-96, s. 1; O.C. 1080-2016, s. 1.

2. The duties payable to obtain or renew the temporary authorization to operate under a permit or the authorization to change the location of the operation under a permit is $162.

O.C. 343-96, s. 2.

3. The costs payable for the examination of an application for a permit or for the transfer of a permit issued in accordance with the Act respecting the Société des alcools du Québec (chapter S-13) are

(1)  $162 where the application does not have to be published;

or

(2)  $320 where the application must be published.

O.C. 343-96, s. 3.

4. Where a permit is issued under the Act for a period of less than 1 year, the duties payable prescribed in section 1 shall be prorated according to the number of days in that period.

O.C. 343-96, s. 4.

5. The duties and costs prescribed in sections 1, 2 and 3 are adjusted on 1 April of each year, based on the percentage change in the All-Items Consumer Price Index for Canada, for the preceding year. The change is calculated on the basis of the ratio between the index for the preceding year and the index for the year preceding that year. The index for a given year is the average of the monthly indexes published by Statistics Canada. The adjustment rate may not be less than zero.

The adjusted duties and costs are rounded off as follows:

(1)  where the annual increase resulting from the adjustment is between $0.01 and $0.25, they are increased by $0.25;

(2)  where the annual increase resulting from the adjustment is between $0.25 and $0.50, they are increased by $0.50;

(3)  where the annual increase resulting from the adjustment is between $0.50 and $1.00, they are increased by $1.00; and

(4)  where the annual increase resulting from the adjustment is greater than $1.00,

(a)  they are reduced to the nearest dollar if they contain a fraction of a dollar less than $0.50; or

(b)  they are increased to the nearest dollar if they contain a fraction of a dollar equal to or greater than $0.50.

O.C. 343-96, s. 5; O.C. 1180-2011, s. 1.

6. (Revoked).

O.C. 343-96, s. 6; O.C. 1180-2011, s. 2.

7. For the purposes of this Regulation, the Régie shall, as soon as possible after the computation of the new duties and costs, publish a table thereof in Part 1 of the Gazette officielle du Québec.

O.C. 343-96, s. 7.

8. The duty prescribed in section 1 apply to permits that are valid upon the coming into force of this Regulation (1996-04-18) only when payment of the annual duties for such permits becomes payable.

O.C. 343-96, s. 8.

9. Sections 1 to 7 also apply to an application filed with the Régie prior to the 18 April 1996, where the date of the Régie’s decision concerning such application is rendered on the date on 18 April 1996 or on any later date.

O.C. 343-96, s. 9.

10. (Omitted).

O.C. 343-96, s. 10.

11. (Omitted).

O.C. 343-96, s. 11.

REFERENCES

O.C. 343-96, 1996 G.O. 2, 1695

O.C. 1180-2011, 2011 G.O. 2, 3613

O.C. 1080-2016, 2016 G.O. 2, 4167A