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The Charter of the French language and its regulations govern the consultation of English-language content.

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.

Note

If you make retail sales of alcoholic beverages on a reserve or in a First Nations settlement in Québec, see Program for Administering the Consumption Tax Exemption for First Nations.

End of note

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.

Small supplier

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.

Note End of note

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