Specific Tax on Alcoholic Beverages

The taxation of alcoholic beverages depends on the place of consumption.

Sales of alcoholic beverages for home consumption

Sales of these beverages are subject to a specific tax in addition to GST and QST. This tax is generally:

• $0.40 per litre of beer
• $0.89 per litre of other alcoholic beverages

Sales of alcoholic beverages sold for consumption at an establishment

Sales of these beverages are subject to a specific tax in addition to GST and QST. The rates for this tax are:

• $0.65 per litre of beer
• $1.97 per litre of other alcoholic beverages

The specific tax must be paid by the retailer. It is collected and remitted to us by the supplier (generally the producer or the Société des alcools du Québec).

This tax is reduced for beer and other alcoholic beverages made in Québec by certain producers.

For further information, contact us.