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S-13, r. 5 - Regulation respecting the duties and costs payable under the Act respecting the Société des alcools du Québec
Section 1
Disposition versions
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $8,320 (more than 3,000 hectolitres) (3,000 hectolitres and less $4,161);
(2) for a wine marker’s permit: $1,659;
(3) for a cider marker’s permit: $1,659;
(4) for a warehouse permit: $335;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $416;
(6) for a brewer’s permit, $4,161 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $4,161 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $8,320 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $4,161 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $4,161 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $8,320 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $8,078 (more than 3,000 hectolitres) (3,000 hectolitres and less $4,040);
(2) for a wine marker’s permit: $1,611;
(3) for a cider marker’s permit: $1,611;
(4) for a warehouse permit: $325;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $404;
(6) for a brewer’s permit, $4,040 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $4,040 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $8,078 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $4,040 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $4,040 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $8,078 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,812 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,907);
(2) for a wine marker’s permit: $1,558;
(3) for a cider marker’s permit: $1,558;
(4) for a warehouse permit: $314;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $391;
(6) for a brewer’s permit, $3,907 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,907 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,812 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,907 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,907 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,812 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,758 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,880);
(2) for a wine marker’s permit: $1,547;
(3) for a cider marker’s permit: $1,547;
(4) for a warehouse permit: $312;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $388;
(6) for a brewer’s permit, $3,880 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,880 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,758 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,880 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,880 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,758 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,613 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,808);
(2) for a wine marker’s permit: $1,518;
(3) for a cider marker’s permit: $1,518;
(4) for a warehouse permit: $306;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $381;
(6) for a brewer’s permit, $3,808 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,808 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,613 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,808 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,808 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,613 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,442 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,722);
(2) for a wine marker’s permit: $1,484;
(3) for a cider marker’s permit: $1,484;
(4) for a warehouse permit: $279;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $372;
(6) for a brewer’s permit, $3,722 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,722 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,442 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,722 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,722 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,442 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,325 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,663);
(2) for a wine marker’s permit: $1,461;
(3) for a cider marker’s permit: $1,461;
(4) for a warehouse permit: $294;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $366;
(6) for a brewer’s permit, $3,663 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,663 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,325 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,663 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,663 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,325 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,224 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,612);
(2) for a wine marker’s permit: $1,441;
(3) for a cider marker’s permit: $1,441;
(4) for a warehouse permit: $290;
(5) for a home production permit, for a small-scale beer producer’s permit or for an artisan producers cooperative permit: $361;
(6) for a brewer’s permit, $3,612 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,612 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,224 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,612 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,612 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,224 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,224 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,612);
(2) for a wine marker’s permit: $1,441;
(3) for a cider marker’s permit: $1,441;
(4) for a warehouse permit: $290;
(5) for a home production permit: $361;
(6) for a brewer’s permit, $3,612 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,612 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,224 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,612 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,612 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,224 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,145 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,573);
(2) for a wine marker’s permit: $1,425;
(3) for a cider marker’s permit: $1,425;
(4) for a warehouse permit: $287;
(5) for a home production permit: $357;
(6) for a brewer’s permit, $3,573 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,573 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,145 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,573 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,573 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,145 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $7,005 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,503);
(2) for a wine marker’s permit: $1,397;
(3) for a cider marker’s permit: $1,397;
(4) for a warehouse permit: $281;
(5) for a home production permit: $350;
(6) for a brewer’s permit, $3,503 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,503 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,005 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,503 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,503 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $7,005 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $6,943 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,472);
(2) for a wine marker’s permit: $1,385;
(3) for a cider marker’s permit: $1,385;
(4) for a warehouse permit: $278;
(5) for a home production permit: $347;
(6) for a brewer’s permit, $3,472 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,472 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $6,943 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,472 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,472 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $6,943 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
1. The duties payable for the issue of a permit and the duties payable annually thereafter for a permit are
(1) for a distiller’s permit: $6,840 (more than 3,000 hectolitres) (3,000 hectolitres and less $3,421);
(2) for a wine marker’s permit: $1,365;
(3) for a cider marker’s permit: $1,365;
(4) for a warehouse permit: $274;
(5) for a home production permit: $342;
(6) for a brewer’s permit, $3,421 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties;
(a) $3,421 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $6,840 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres; and
(7) for a beer distributor’s permit, $3,421 for a first application for a permit or for the transfer of a permit and, subsequently, for the determination of the annual duties:
(a) $3,421 where the holder’s annual volume of worldwide sales is equal to or less than 200,000 hectolitres;
(b) $6,840 where the holder’s annual volume of worldwide sales is greater than 200,000 hectolitres.
For the purposes of determining the duties prescribed by subparagraphs 6 and 7 of the first paragraph, the holder of a brewer’s permit or a beer distributor’s permit shall, not less than 90 days prior to the date on which the annual duties must be paid, send to the Régie des alcools, des courses et des jeux, a sworn declaration in which he indicates, in hectolitres, the annual volume of the worldwide sales of his products. The sending of the declaration is optional where a brewer or beer distributor agrees to pay the maximum duties.
