RQConf_PartnerLoginUrl RQConf_CheckUrl

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.


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


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

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter