T-0.1, r. 1 - Regulation respecting the prescribed manner of identifying a beer container

Full text
chapter T-0.1, r. 1
Regulation respecting the prescribed manner of identifying a beer container
QUÉBEC SALES TAX — BEER CONTAINER
Act respecting the Québec sales tax
(chapter T-0.1, s. 677, 1st par., subpar. 22 and 2nd par.).
T-0.1
September 1 2012
M.O. 95-01-10; I.N. 2018-07-01.
IDENTIFICATION OF CASES OF BEER
Required inscription
1. Where a person habitually sells and delivers beer in cases identifying their contents, those cases shall bear the following inscription in upper-case type:
“QUÉBEC
DROITS ACQUITTÉS”.
M.O., 95-01-10, s. 1.
2. For a non-reusable case containing at least 24 beers, each end of the case shall bear the inscription described in section 1 in “helvetica bold” 60-point type surrounded by a border 4 points thick forming a frame at least 22 cm wide by 5 cm high.
M.O., 95-01-10, s. 2.
3. For a non-reusable case not described in section 2, containing at least 12 beers, each end of the case shall bear the inscription described in section 1 in “helvetica bold” 40-point type surrounded by a border 4 points thick forming a frame at least 13 cm wide by 3 cm high.
M.O., 95-01-10, s. 3.
4. All other cases shall bear the inscription described in section 1 in “helvetica bold” 24-point type for the word “QUÉBEC”, and 16-point type for the words “DROITS ACQUITTÉS”, surrounded by a border 2 points thick forming a frame at least 6 cm wide by 1.5 cm high.
M.O., 95-01-10, s. 4.
Choice of methods
IDENTIFICATION OF BEERS
5. Subject to section 6, a beer producer shall identify that beer by one of the methods described in sections 7 to 12.
M.O., 95-01-10, s. 5.
6. Where beer is sold by the Société des alcools du Québec, the obligation prescribed by section 5 rests with the Société.
M.O., 95-01-10, s. 6.
Printing on the bottle label or on the can
7. The main label of a beer bottle or beer can shall bear the following inscription in upper-case “helvetica bold” 9-point type surrounded by a border 1.5 points thick forming a frame at least 5 cm wide by 0.5 cm high, in 100% black on a 100% opaque white background:
“QUÉBEC - DROITS ACQUITTÉS”.
M.O., 95-01-10, s. 7.
Ink-jet printing on the bottle or can
8. A beer bottle or beer can shall bear the following inscription in upper-case type at least 10 points wide for a letter and at least 5 points wide for a square, by at least 7 points high; the inscription being at least 30 mm wide, ink-jet printed in a colour which contrasts with that of the background:
M.O., 95-01-10, s. 8.
9. For a beer bottle, the inscription described in section 8 shall be located directly on the glass, between 115 and 130 mm from the bottom of a 341 ml container and between 155 and 170 mm from the bottom of a 625 ml container, unless the location of the label precludes this.
For a beer bottle of another capacity, that inscription shall also be located directly on the glass.
M.O., 95-01-10, s. 9.
10. Notwithstanding sections 8 and 9, the main label of a beer bottle may bear the inscription described in section 8 printed in the same manner as the other information on that label and together with that information; the dimensions of that inscription being equal to those prescribed by section 8.
M.O., 95-01-10, s. 10.
Laser printing on the bottle label
11. The main label of a beer bottle shall bear the following inscription in super-case “helvetica” 5-point type; the inscription being at least 5 mm wide by at least 5 mm high, including a production code, as the case may be, laser-printed in such a manner that it contrasts with the background:
M.O. 95-01-10, s. 11.
Stamp affixed to the bottle or can
12. Subject to section 13, a beer bottle or beer can shall bear a stamp that is affixed and glued over its entire surface directly to the glass or metal, as the case may be, and which shall meet the following requirements:
(1)  the paper of the stamp shall be flat white, 37 lb strength at least, preglued with an RH-1 type adhesive or equivalent, subject to paragraph 3, with a backing paper 40 lb strength at least;
(2)  the stamp shall be 2 cm wide by 1.5 cm high and shall bear the inscription described in section 1, in red ink, in “helvetica bold” 12-point type for the word “QUÉBEC” and “helvetica condensed bold” 7-point type for the words “DROITS ACQUITTÉS”; the space between the 2 lines shall indicate the identification number of the vendor which appears on his registration certificate issued under the Act respecting the Québec sales tax (chapter T-0.1), in black ink;
(3)  the glue shall ensure that the entire surface of the stamp adheres to the glass or metal, as the case may be, and withstand the distribution conditions of the beer until its sale to the consumer;
(4)  the stamp shall bear a “dotted” cruciform cut so as to avoid any possibility of being removed whole.
M.O., 95-01-10, s. 12.
13. Notwithstanding section 12, where beer is sold by the Société des alcools du Québec, the Société may employ the stamp it uses pursuant to the Act respecting offences relating to alcoholic beverages (chapter I-8.1).
M.O., 95-01-10, s. 13.
14. The stamp described in section 12 shall be approved by the Minister of Revenue; that approval being given if the conditions described in section 12 are met.
M.O., 95-01-10, s. 14.
15. (Revoked).
M.O. 95-01-10, s. 15; O.C. 390-2012, s. 1.
MISCELLANEOUS
16. An inscription, or a stamp bearing an inscription required under this regulation shall be in plain sight on a container when that container is in the normal position for use or consumption except for a beer can.
M.O., 95-01-10, s. 16.
COMING INTO FORCE
17. (Omitted).
M.O., 95-01-10, s. 17.
REFERENCES
M.O. 95-01-10, 1995 G.O. 2, 153
S.Q. 2010, c. 31, s. 175
O.C. 390-2012, 2012 G.O. 2, 1312