Reduced Rates of the Specific Tax on Alcoholic Beverages

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Reduced rates of the specific tax on alcoholic beverages apply to the first litres of beer or other alcoholic beverages produced and sold (or distributed free of charge) in Québec by a brewer or small-scale producer in a given calendar year.

Beer

Reduced specific tax rates – Beer produced and sold in Québec
Rate Litres
$0.2079/L 7,500,000 L or less
$0.4221/L 7,500,001 L to 15,000,000 L
$0.6300/L 15,000,001 L or more
Note

The reduced rates apply to beer brewed and sold (or distributed free of charge) in Québec by you, by a brewer you are associated with or by a brewer whose business you took over.

In the case of an amalgamated corporation in its first year of operation, you must include the litres supplied by each merged corporation during the calendar year in the calculation of the number of litres.

Other alcoholic beverages

Reduced specific tax rates – Alcoholic beverages produced and sold in Québec
Rate Litres
$0.0000/L 150,000 L or less
$0.2100/L 150,001 L to 1,500,000 L
$1.4000/L $1,500,001 L or more
Note

The reduced rates apply if:

  • The raw materials used in your production comes primarily from land situated in Québec that you own or rent.
  • The total worldwide volume of alcoholic beverages (other than beer) sold or distributed free of charge by you, by any producer you are associated with and any producer whose business you took over must not have exceeded 1,500,000 L during the previous calendar year.

In the case of an amalgamated corporation in its first year of operation, you must include the total worldwide volume of alcoholic beverages other than beer sold (or distributed free of charge) that each merged corporation supplied in the previous calendar year.

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