Under the conditions described below, the specific tax is reduced for beer and other alcoholic beverages produced in Québec.

Beer

The reduction applies if the total volume of beer sold worldwide by the brewer in the calendar year preceding the year in question does not exceed 30 million litres.

Quantity	From 1 to 75,000 hectolitres	From 75,001  to 150,000 hectolitres	Over 150,000 hectolitres
Reduction	67% reduction	33% reduction	Regular rate
Consumption on the premises	$0.214 / litre	$0.435 / litre	$0.65 / litre
Home consumption	$0.132 / litre	$0.268 / litre	$0.40 / litre

Other Alcoholic beverages

The reduction applies if the total volume of alcoholic beverages produced and sold worldwide by the producer in the calendar year preceding the year in question does not exceed 1,500,000 litres.

Quantity	From 1 to 1,500 hectolitres	From 1,501  to 15,000 hectolitres	Over 15,000 hectolitres
Reduction	100% reduction	Approximately 85% reduction	Regular rate
Consumption on the premises	$0.00 / litre	$0.296 / litre	$1.97 / litre
Home consumption	$0.00 / litre	$0.134 / litre	$0.89 / litre