Reporting and Remitting the Specific Tax on Alcoholic Beverages
If you produce alcoholic beverages and sell them either for resale or directly to consumers, you must report and remit the specific tax on alcoholic beverages that you collected.
If you sell alcoholic beverages at retail (for example, in a restaurant or grocery store) or distribute alcoholic beverages other than beer and you collect an amount equal to the specific tax you paid your supplier, you do not have to file a return or remit the tax.
However, if the special tax you collected is greater than what you paid your supplier, you must file a return and remit the difference.
Reporting the tax
To report the tax, file the Return Respecting the Specific Tax on Alcoholic Beverages (VDZ-498-V). Your reporting period is the same as for the GST/HST – QST Return (FPZ-500-V) and/or the QST Return (VDZ-471-V).
If you are an alcoholic beverage producer or a beer distributor, you must file form VDZ-498-V at the same time as you file your QST return, even if you have no balance payable.
Remitting the tax
You can remit the tax:
- online using a financial institution's online payment services (use your payment code);
- in person at a financial institution; or
- by mail.
Viewing returns and remittances
Log in to My Account for businesses to view your returns, remittances, refunds and statement of account.
Penalties and interest
To avoid being charged late-filing penalties, penalties for failing to file or interest, see the remittance schedules for the specific tax on alcoholic beverages for the payment deadlines.
If you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.