Specific Tax on Alcoholic Beverages

If you carry on activities in the alcoholic beverages industry in Québec, your obligations include the following:

  • the specific tax on alcoholic beverages;
  • the GST;
  • the QST.

Your activities determine what your obligations are.

Obligations related to the specific tax on alcoholic beverages
Obligation Retail vendor (retailer) Collection officer
Register for the GST and the QST Yes Yes
Collect the specific tax Yes Yes
Report and remit the specific tax Yes Yes

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