The taxation of alcoholic beverages depends on the place of consumption.
Sales of these beverages are subject to a specific tax in addition to GST and QST. This tax is generally:
Sales of these beverages are subject to a specific tax in addition to GST and QST. The rates for this tax are:
The specific tax must be paid by the retailer. It is collected and remitted to Revenu Québec by the supplier (generally the producer or the Société des alcools du Québec).
This tax is reduced for beer and other alcoholic beverages made in Québec by certain producers.
For further information, contact the Revenu Québec office nearest you.