Specific Tax on Alcoholic Beverages — Billing

When you buy alcoholic beverages in Québec, you must pay a specific tax in addition to the GST and QST. The GST and QST are calculated on the amount including the specific tax, which may not be listed separately on the sales receipt.

The specific tax applies at a reduced rate to alcoholic beverages produced in Québec by a brewer or small-scale producer. 

For the rates that apply in these situations, consult the form entitled Return Respecting the Specific Tax on Alcoholic Beverages (VDZ-498-V).

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