Collecting the Specific Tax on Alcoholic Beverages
You must collect the specific tax on alcoholic beverages on all beer, cider, wine and other alcoholic beverages you sell in Québec. Reduced tax rates may apply to beverages you produce.
GST and QST
As a registrant, you must collect GST and QST, calculated on the price including the specific tax on alcoholic beverages, on your supplies of alcoholic beverages.
If you are a small supplier and you have a reunion permit, you are not required to register for the GST and QST. You must, however, collect and remit the specific tax on the alcoholic beverages sold during the event.
New Program for Administering the Consumption Tax Exemption for First Nations
The new Program for Administering the Consumption Tax Exemption for First Nations will come into effect on July 1, 2023.
Under this program, First Nations members will be able to benefit from the exemption they are entitled to when purchasing alcoholic beverages from a participating retail dealer (convenience store or grocery store) situated on a reserve or in a First Nations settlement in Québec.
Note that the new program will gradually replace the Program for Administering the Fuel Tax Exemption For Indians, while maintaining the fuel tax exemption under the same conditions as before.