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).

Special rules for reunion permit holders

Special rules apply to holders of reunion permits issued under the Act respecting liquor permits, depending on whether the beverages were acquired from the Société des alcools du Québec (SAQ) or from a holder of a grocery permit.

For beer purchased from the holder of a grocery permit, the tax collected by the vendor is normally calculated using the rate applicable for home consumption. The holder of the reunion permit must therefore calculate the difference between this rate and the rate applicable for consumption on the premises. The holder of a reunion permit to serve alcoholic beverages must remit the difference to Revenu Québec. The holder of a reunion permit to sell alcoholic beverages must collect the tax from the individuals who buy the beer and remit the previously determined difference to Revenu Québec.

For alcoholic beverages purchased from the SAQ, the tax on alcoholic beverages should have been calculated using the rate applicable for consumption in an establishment. We recommend you check that that is indeed the case. In this situation, the holder of a reunion permit does not need to recalculate the tax on alcoholic beverages or to remit it to Revenu Québec.

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