Reporting and Remitting the Specific Tax on Alcoholic Beverages
You must file the Return Respecting the Specific Tax on Alcoholic Beverages (form VDZ-498-V) at the same time you file your GST/HST – QST Return (form FPZ-500-V) or your QST Return (form VDZ-471-V), according to your situation.
You must file form VDZ-498-V according to your QST reporting period, even if you have no remittance to make.
You must remit the amount for each applicable tax separately and enter the reference number corresponding to each amount.
You can remit an amount in any of the following ways:
- using the online payment service of a financial institution (use your payment code);
- in person at a financial institution; or
- by mail.
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.
As a rule, businesses that make retail sales of alcoholic beverages in Québec are not required to file a return or remit the amount of tax collected, provided that, in accordance with the Taxation Act, they pay their suppliers an amount equal to the tax when they acquire the alcoholic beverages.
However, any business that did not pay its supplier an amount equal to the specific tax on alcoholic beverages must file a return and remit the amount of specific tax collected to Revenu Québec no later than the 15th day of the month following the month in which the retail sale took place.