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.
|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|