Specific Tax on Alcoholic Beverages – Payment
When you buy alcoholic beverages in Québec, you must pay a specific tax in addition to the GST and QST. The GST and QST are calculated on the amount including the specific tax, which may not be listed separately on the sales receipt.
For more information, click Specific Tax on Alcoholic Beverages.
Program for Administering the Consumption Tax Exemption for First Nations
In effect since July 1, 2023, the Program for Administering the Consumption Tax Exemption for First Nations allows registered First Nations members to buy alcoholic beverages for personal use without paying the tax on alcoholic beverages at retail outlets situated on a reserve or in a First Nations settlement in Québec.
For more information, see Program for Administering the Consumption Tax Exemption for First Nations.