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