Collecting the Specific Tax on Alcoholic Beverages

The specific tax must be collected in advance by the supplier and paid by the retailer.

If you produce or sell alcoholic beverages for consumption on the premises (in an establishment) or for home consumption, you must collect the specific tax on alcoholic beverages.

If you collect the specific tax on alcoholic beverages, you must also file the Return Respecting the Specific Tax on Alcoholic Beverages (form VDZ-498-V) periodically.

To avoid being charged late-filing penalties, penalties for failing to file or interest, consult the Remittance Schedules for the Specific Tax on Alcoholic Beverages.

Small suppliers

Small suppliers holding a reunion permit are not required to register for the GST and QST; they must, however, collect the applicable tax on the alcoholic beverages sold during the event and remit it to us.

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