Further Reduction of the Specific Tax on Alcoholic Beverages
In the March 30, 2010, Budget Speech, the Québec Minister of Finance announced the further reduction of the specific tax on alcoholic beverages, other than beer, sold by small-scale producers.
The worldwide volume of alcoholic beverages, other than beer, sold during a calendar year over and above which a small-scale producer can no longer apply the reduced rates will be raised from 5,000 to 15,000 hectolitres.
Moreover, the rates will continue to be reduced by 100% on the first 1,500 hectolitres of beverages sold in a calendar year, but will henceforth be reduced by approximately 85% on additional sales, up to 13,500 hectolitres. More specifically, on these additional 13,500 hectolitres, the rates of the specific tax will be $0.296 per litre for beverages sold for consumption in an establishment and $0.134 per litre for those sold for consumption elsewhere.
This measure applies to all alcoholic beverages, other than beer, sold by small-scale producers after March 30, 2010.
For more details, see page A.115 of the Additional Information on the Budgetary Measures published by the Ministère des Finances.