L-3 - Licenses Act

Full text
Updated to 1 April 1999
This document has official status.
chapter L-3
Licenses Act
Chapter L-3 ceases to apply in respect of
(1) a duty provided for in subparagraph a of the first paragraph of section 79.11 for the period following 31 August 2004;
(2) an alcoholic beverage acquired by a retailer after 31 August 2004;
(3) an alcoholic beverage made by a retailer at any time and disposed of by the retailer for consumption in the retailer’s establishment after 31 August 2004; and
(4) an alcoholic beverage disposed of by a supplier after 31 August 2004.
(2005, c. 1, s. 307.)
DIVISION I
GENERAL PROVISIONS
1. The licenses provided for in this Act are issued by the Minister of Revenue.
R. S. 1964, c. 79, s. 1; 1972, c. 25, s. 44; 1977, c. 5, s. 14; 1978, c. 34, s. 1.
2. Those licenses are granted upon payment to the Minister of Revenue of the duties hereinafter mentioned, on the conditions determined by law and in accordance with the formalities hereinafter described, save as excepted or amended by law.
1972, c. 25, s. 45; 1978, c. 34, s. 2.
3. (Repealed).
1972, c. 25, s. 45; 1978, c. 34, s. 3.
3.1. Notwithstanding any other general law or special Act, this Act is binding on the Government, on Government departments and bodies and on mandataries of the State.
1979, c. 20, s. 6; 1998, c. 16, s. 261.
4. Licenses shall be issued for only one year or a part of a year, in accordance with this Act.
R. S. 1964, c. 79, s. 2; 1972, c. 25, s. 46.
5. The Government may:
(a)  fix, determine, change or alter revenue districts for any purpose provided by law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  make any other regulation necessary for the application of this Act.
Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a date prior to their publication but not prior to the current year.
Notwithstanding the second paragraph, the regulations made during the year 1996 under this Act in respect of the reduction of the specific duty provided for in subparagraphs b and c of the first paragraph of section 79.11 may, once published and if they so provide, apply from 10 May 1995.
Notwithstanding the second paragraph, the regulations made during the year 1998 under this Act in respect of the reduction of the specific duty provided for in subparagraphs d and e of the first paragraph of section 79.11 may, once published and if they so provide, apply from 26 March 1997.
1972, c. 25, s. 47; 1978, c. 34, s. 4; 1979, c. 78, s. 8; 1995, c. 63, s. 264; 1997, c. 85, s. 332.
6. The license year shall begin on 1 May, in each year, and end on 30 April following.
R. S. 1964, c. 79, s. 3.
7. Except for licenses which are expressly given for a period of time less than the license year, the licenses shall be granted for the license year or for a fraction thereof, and expire on 30 April following the date of their issue.
R. S. 1964, c. 79, s. 4.
8. Whenever, in the course of a license year, any person begins to do a business for which a license is required for the year, the Minister of Revenue may accept for the license an amount of duty proportionate to the number of months still to run, from the first of the month during which he begins to do such business.
R. S. 1964, c. 79, s. 5; 1972, c. 25, s. 48; 1978, c. 34, s. 2.
9. Any licence issued is valid only for the person, the period of time and the establishment, the vehicle or vessel mentioned therein.
R. S. 1964, c. 79, s. 6; 1983, c. 44, s. 49.
10. (Replaced).
R. S. 1964, c. 79, s. 7; 1972, c. 25, s. 49; 1978, c. 34, s. 2; 1983, c. 44, s. 49.
11. (Replaced).
R. S. 1964, c. 79, s. 8; 1983, c. 44, s. 49.
12. The Minister of Revenue may prevent the issue of a license or may suspend, at any time, a license issued, for any reason he deems valid. He may also annul, at any time, a license issued, for any reason he deems valid, and remit to the licensee a proportionate part of the duty and fee paid.
R. S. 1964, c. 79, s. 9.
13. The holder of a licence shall display it in the principal room of the establishment or in the vehicle or vessel where the rights conferred by the licence are exercised.
If a holder does not comply with the first paragraph for the whole period for which the licence is granted, he is deemed not to hold the licence.
R. S. 1964, c. 79, s. 10; 1983, c. 44, s. 50.
14. (Repealed).
R. S. 1964, c. 79, s. 13; 1969, c. 21, s. 35; 1972, c. 25, s. 51; 1978, c. 34, s. 5.
15. Every infringement of the provisions of this Act, not otherwise provided for, shall be punishable by a fine of not less than $25 nor more than $125.
R. S. 1964, c. 79, s. 14; 1969, c. 21, s. 35; 1990, c. 4, s. 542; 1991, c. 33, s. 72.
16. Every person,
(1)  who obtains a license under a fictitious name, or under a name which is not his own, or a license in which his own name is not inserted as the name of the person to whom such license has been granted; or
(2)  who, holding a license, lends or leases his license to any other person, or traffics in such license; or
(3)  who makes use of a license issued to another person, without having the same transferred to him, in accordance with the provisions of this Act,
shall commit an offence against this Act, and be liable to a fine equal to double the amount of the duty payable to obtain a license of that character.
R. S. 1964, c. 79, s. 15; 1969, c. 21, s. 35; 1990, c. 4, s. 543.
16.1. Every person exercising an activity in respect of which a licence is required without holding such a licence shall pay to the Minister of Revenue the same duties as if he were holding such licence.
1982, c. 4, s. 5; 1983, c. 44, s. 51.
17. (Repealed).
1972, c. 25, s. 52; 1978, c. 34, s. 6.
18. (Repealed).
1972, c. 25, s. 52; 1978, c. 34, s. 6.
19. (Repealed).
1972, c. 25, s. 52; 1978, c. 34, s. 6.
20. The duties and taxes collected under this Act may be applied by the Government or as directed by the Minister, to pay the expenses incurred for the application of this Act.
1972, c. 25, s. 52.
21. (Repealed).
R. S. 1964, c. 79, s. 16; 1972, c. 25, s. 53; 1978, c. 34, s. 7.
22. (Repealed).
R. S. 1964, c. 79, s. 17; 1972, c. 25, s. 53; 1978, c. 34, s. 7.
DIVISION II
Repealed, 1983, c. 44, s. 52.
1983, c. 44, s. 52.
23. (Repealed).
R. S. 1964, c. 79, s. 19; 1971, c. 31, s. 1; 1983, c. 44, s. 52.
24. (Repealed).
R. S. 1964, c. 79, s. 20; 1983, c. 44, s. 52.
25. (Repealed).
R. S. 1964, c. 79, s. 21; 1983, c. 44, s. 52.
26. (Repealed).
R. S. 1964, c. 79, s. 22; 1983, c. 44, s. 52.
27. (Repealed).
R. S. 1964, c. 79, s. 23; 1978, c. 34, s. 8; 1983, c. 44, s. 52.
28. (Repealed).
R. S. 1964, c. 79, s. 24; 1972, c. 25, s. 54; 1978, c. 34, s. 2; 1981, c. 24, s. 16; 1983, c. 44, s. 52.
29. (Repealed).
1971, c. 31, s. 2; 1977, c. 5, s. 14; 1983, c. 44, s. 52.
30. (Repealed).
R. S. 1964, c. 79, s. 25; 1972, c. 25, s. 55; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
31. (Repealed).
R. S. 1964, c. 79, s. 26; 1972, c. 25, s. 56; 1977, c. 5, s. 14; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
32. (Repealed).
R. S. 1964, c. 79, s. 27; 1983, c. 44, s. 52.
33. (Repealed).
R. S. 1964, c. 79, s. 28; 1972, c. 25, s. 57; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
34. (Repealed).
R. S. 1964, c. 79, s. 29; 1983, c. 44, s. 52.
35. (Repealed).
R. S. 1964, c. 79, s. 30; 1965 (1st sess.), c. 17, s. 2; 1972, c. 25, s. 58; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
36. (Repealed).
R. S. 1964, c. 79, s. 31; 1983, c. 44, s. 52.
37. (Repealed).
R. S. 1964, c. 79, s. 32; 1970, c. 24, s. 1; 1971, c. 31, s. 3; 1983, c. 44, s. 52.
38. (Repealed).
1971, c. 31, s. 3; 1982, c. 38, s. 18.
39. (Repealed).
R. S. 1964, c. 79, s. 33; 1970, c. 24, s. 2; 1983, c. 44, s. 52.
39.1. (Repealed).
1978, c. 36, s. 133; 1983, c. 44, s. 52.
DIVISION III
Repealed, 1991, c. 67, s. 553.
1991, c. 67, s. 553.
40. (Replaced).
R. S. 1964, c. 79, s. 34; 1978, c. 34, s. 2; 1978, c. 36, s. 125.
41. (Replaced).
R. S. 1964, c. 79, s. 35; 1978, c. 36, s. 125.
42. (Replaced).
R. S. 1964, c. 79, s. 36; 1978, c. 36, s. 125.
43. (Replaced).
R. S. 1964, c. 79, s. 37; 1978, c. 36, s. 125.
44. (Replaced).
R. S. 1964, c. 79, s. 38; 1978, c. 36, s. 125.
45. (Repealed).
R. S. 1964, c. 79, s. 39; 1972, c. 25, s. 59; 1973, c. 17, s. 173; 1978, c. 34, s. 2; 1990, c. 60, s. 33.
46. (Repealed).
R. S. 1964, c. 79, s. 42; 1980, c. 14, s. 17; 1982, c. 56, s. 27; 1988, c. 4, s. 146; 1989, c. 5, s. 248; 1990, c. 60, s. 34; 1991, c. 67, s. 553.
46.1. (Repealed).
1988, c. 4, s. 147; 1989, c. 5, s. 249.
46.2. (Repealed).
1988, c. 4, s. 147; 1989, c. 5, s. 249.
46.3. (Repealed).
1990, c. 60, s. 35; 1991, c. 67, s. 553.
47. (Repealed).
R. S. 1964, c. 79, s. 43; 1990, c. 60, s. 36.
48. (Repealed).
R. S. 1964, c. 79, s. 44; 1990, c. 60, s. 36.
49. (Repealed).
R. S. 1964, c. 79, s. 45; 1985, c. 25, s. 166; 1990, c. 60, s. 36.
50. (Repealed).
1975, c. 28, s. 1; 1978, c. 38, s. 33; 1980, c. 14, s. 18; 1982, c. 56, s. 28; 1987, c. 103, s. 116.
51. (Replaced).
R. S. 1964, c. 79, s. 46; 1978, c. 34, s. 2; 1978, c. 36, s. 125.
52. (Replaced).
R. S. 1964, c. 79, s. 47; 1978, c. 34, s. 2; 1978, c. 36, s. 125.
53. (Replaced).
R. S. 1964, c. 79, s. 48; 1978, c. 34, s. 2; 1978, c. 36, s. 125.
54. (Replaced).
R. S. 1964, c. 79, s. 49; 1978, c. 36, s. 125.
55. (Replaced).
R. S. 1964, c. 79, s. 50; 1978, c. 36, s. 125.
56. (Replaced).
R. S. 1964, c. 79, s. 51; 1978, c. 36, s. 125.
57. (Replaced).
R. S. 1964, c. 79, s. 52; 1978, c. 36, s. 125.
58. (Replaced).
R. S. 1964, c. 79, s. 53; 1978, c. 36, s. 125.
59. (Repealed).
R. S. 1964, c. 79, s. 54; 1972, c. 25, s. 60; 1978, c. 34, s. 2; 1990, c. 4, s. 544; 1990, c. 60, s. 36.
60. (Replaced).
R. S. 1964, c. 79, s. 55; 1978, c. 36, s. 125.
61. (Repealed).
R. S. 1964, c. 79, s. 56; 1972, c. 25, s. 61; 1978, c. 34, s. 2; 1990, c. 60, s. 36.
62. (Replaced).
R. S. 1964, c. 79, s. 57; 1977, c. 5, s. 14; 1978, c. 36, s. 125.
63. (Replaced).
R. S. 1964, c. 79, s. 58; 1978, c. 36, s. 125.
64. (Replaced).
R. S. 1964, c. 79, s. 59; 1978, c. 36, s. 125.
65. (Repealed).
R. S. 1964, c. 79, s. 60; 1991, c. 67, s. 553.
66. (Repealed).
R. S. 1964, c. 79, s. 61; 1990, c. 60, s. 37.
DIVISION IV
Repealed, 1983, c. 44, s. 52.
1983, c. 44, s. 52.
67. (Repealed).
R. S. 1964, c. 79, s. 62; 1983, c. 44, s. 52.
68. (Repealed).
R. S. 1964, c. 79, s. 63; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
69. (Repealed).
R. S. 1964, c. 79, s. 64; 1983, c. 44, s. 52.
70. (Repealed).
R. S. 1964, c. 79, s. 65; 1983, c. 44, s. 52.
71. (Repealed).
R. S. 1964, c. 79, s. 66; 1983, c. 44, s. 52.
72. (Repealed).
R. S. 1964, c. 79, s. 67; 1983, c. 44, s. 52.
73. (Repealed).
R. S. 1964, c. 79, s. 68; 1972, c. 25, s. 62; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
74. (Repealed).
R. S. 1964, c. 79, s. 69; 1983, c. 44, s. 52.
75. (Repealed).
R. S. 1964, c. 79, s. 70; 1983, c. 44, s. 52.
76. (Repealed).
R. S. 1964, c. 79, s. 71; 1972, c. 25, s. 63; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
77. (Repealed).
R. S. 1964, c. 79, s. 72; 1969, c. 21, s. 35; 1972, c. 25, s. 64; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
78. (Repealed).
R. S. 1964, c. 79, s. 73; 1972, c. 25, s. 65; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
79. (Repealed).
R. S. 1964, c. 79, s. 74; 1983, c. 44, s. 52.
DIVISION IV.1
Repealed, 1984, c. 30, s. 9.
1978, c. 34, s. 9; 1984, c. 30, s. 9.
79.1. (Repealed).
1978, c. 34, s. 9; 1982, c. 56, s. 29; 1984, c. 30, s. 9.
79.2. (Repealed).
1978, c. 34, s. 9; 1980, c. 14, s. 19; 1983, c. 20, s. 7; 1983, c. 44, s. 53, s. 67; 1984, c. 30, s. 9.
79.3. (Repealed).
1978, c. 34, s. 9; 1980, c. 14, s. 19; 1983, c. 20, s. 8; 1983, c. 44, s. 54, s. 67; 1984, c. 30, s. 9.
79.3.1. (Repealed).
1980, c. 14, s. 20; 1983, c. 44, s. 55.
79.4. (Repealed).
1978, c. 34, s. 9; 1984, c. 30, s. 9.
79.5. (Repealed).
1978, c. 34, s. 9; 1984, c. 30, s. 9.
79.6. (Repealed).
1978, c. 34, s. 9; 1984, c. 30, s. 9.
79.7. (Repealed).
1978, c. 34, s. 9; 1984, c. 30, s. 9.
79.8. (Repealed).
1978, c. 34, s. 9; 1983, c. 49, s. 23.
79.9. (Repealed).
1978, c. 34, s. 9; 1984, c. 30, s. 9.
DIVISION IV.2
RETAILERS OF ALCOHOLIC BEVERAGES
1982, c. 4, s. 6.
79.10. In this division,
(a)  retailer means a holder of a permit authorizing the sale of alcoholic beverages for consumption on the premises, issued under the Act respecting liquor permits (chapter P-9.1), a reunion permit authorizing the sale of alcoholic beverages for consumption at the place indicated thereon, issued under that Act, a small-scale production permit issued under the Act respecting the Société des alcools du Québec (chapter S-13) or a brewer’s permit issued under that Act;
(b)  supplier means
i.  the Société des alcools du Québec, or
ii.  a person holding a brewer’s permit, a beer distributor’s permit, a cider maker’s permit or a small-scale production permit issued under the Act respecting the Société des alcools du Québec;
(c)  (paragraph repealed);
(d)  (paragraph repealed);
(e)  alcoholic beverage means any alcoholic beverage containing more than 0.5 % of alcohol by volume.
Notwithstanding the definition of “supplier” in subparagraph b of the first paragraph, a person holding a brewer’s permit or a small-scale production permit is deemed not to be a supplier where the person disposes of alcoholic beverages for consumption on the premises of the person’s establishment.
1982, c. 4, s. 6; 1988, c. 4, s. 148; 1990, c. 7, s. 218; 1990, c. 60, s. 38; 1992, c. 17, s. 17; 1995, c. 63, s. 265; 1997, c. 14, s. 292; 1997, c. 85, s. 333.
79.11. No person may be a retailer in Québec without obtaining a licence to that effect involving the following duties:
(a)  a duty of $30;
(b)  as regards every millilitre of beer he acquires, a specific duty of 0.040 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the beer were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(c)  as regards every millilitre of beer he makes and disposes of for consumption in his establishment, a specific duty of 0.040 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that beer;
(d)  as regards every millilitre of any alcoholic beverage he acquires, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the sale price paid, or that would be payable if the alcoholic beverage were purchased, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage;
(e)  as regards every millilitre of any alcoholic beverage he makes and disposes of for consumption in his establishment, except beer, a specific duty of 0.089 of a cent and a duty equal to 7.5 % of the aggregate of the specific duty, the average sale price, determined by regulation, in force at the time of the disposition, and an amount equal to the tax that would be paid or payable under Part IX of the Excise Tax Act if that tax were calculated only on the aggregate of the sale price and the specific duty, determined without reference to the input tax credit provided for in that Part that would relate to that alcoholic beverage.
However, in the case of beer made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs b and c of the first paragraph is reduced by the percentage determined by regulation, on the terms and conditions provided for by regulation.
However, in the case of any other alcoholic beverage made in Québec by a person referred to by regulation, the specific duty provided for in subparagraphs d and e of the first paragraph is reduced by the amount or percentage determined by regulation, on the terms and conditions provided for by regulation.
1982, c. 4, s. 6; 1988, c. 4, s. 149; 1990, c. 7, s. 219; 1990, c. 60, s. 39; 1991, c. 67, s. 554; 1995, c. 1, s. 200; 1995, c. 63, s. 266; 1997, c. 85, s. 334.
79.11.1. The duties provided for in paragraphs b and d of section 79.11 do not apply to alcoholic beverages acquired to be blended with alcoholic beverages made by a retailer who is the holder of a brewer’s permit, a small-scale production permit or a small-scale beer producer’s permit issued under the Act respecting the Société des alcools du Québec (chapter S-13).
1988, c. 4, s. 150; 1990, c. 60, s. 40; 1997, c. 14, s. 293; 1997, c. 85, s. 335.
79.11.2. The holder of a reunion permit issued under the Act respecting liquor permits (chapter P-9.1) which authorizes the sale of alcoholic beverages for consumption at the place indicated on it is not required to pay the duty provided for in paragraph a of section 79.11.
1992, c. 1, s. 211.
79.12. (Repealed).
1982, c. 4, s. 6; 1990, c. 60, s. 41.
79.13. Notwithstanding sections 4, 7 and 9, a licence issued under this division remains in force until its holder surrenders it to the Minister of Revenue or the latter suspends or cancels it.
1982, c. 4, s. 6.
79.14. The duty provided for in paragraph a of section 79.11 must be paid to the Minister of Revenue upon the application for a licence.
The duties provided for in paragraphs b and d of the said section must be paid by the retailer to the supplier, directly or through the authorized agent of the latter, each time the retailer acquires alcoholic beverages.
The duties provided for in paragraphs c and e of the said section must be paid monthly to the Minister not later than the last day of the month immediately following the month in which the retailer disposed of an alcoholic beverage for consumption on the premises, and the retailer must render an account to the Minister in prescribed form containing prescribed information and file the account with and as prescribed by the Minister, even if no duty is payable for that month.
1982, c. 4, s. 6; 1988, c. 4, s. 151; 1990, c. 60, s. 42; 1991, c. 67, s. 555.
79.15. A supplier who disposes of an alcoholic beverage shall, at that time, collect the duties provided for in paragraphs b and d of section 79.11 unless it is a beverage contemplated in section 79.11.1.
The supplier then acts as a mandatary of the Minister of Revenue. Not later than the last day of each month, he shall remit to the Minister the duties collected during the preceding month and, at the same time, render an account to him in prescribed form containing prescribed information and file the account with and as prescribed by the Minister, even if no duty has been collected.
As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).
1982, c. 4, s. 6; 1988, c. 4, s. 152; 1990, c. 60, s. 43; 1991, c. 67, s. 556.
79.15.1. No retailer is entitled to any reimbursement of the duties paid by him in respect of an amount that is refunded or credited to him under Part VIII or IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), unless the amount is an amount described in section 232 or 261 of the said Act.
1990, c. 60, s. 44.
79.16. Every person referred to in section 79.11 who does not hold a licence in force is guilty of an offence and is liable to a fine equal to twice the duties payable under this division.
1982, c. 4, s. 6.
79.17. A retailer who acquires, within the scope of his operations under his retailer’s licence, alcoholic beverages from a person other than a supplier or his authorized agent is guilty of an offence and is liable, in addition to the payment of the duties and any other penalty provided for by this Act, to a fine of not less than $300 nor more than $2,000 and, for any subsequent offence, of not less than $1,000 nor more than $5,000; in the latter case, the court may, in addition to the fine and costs, condemn the offender to imprisonment for a maximum of three months.
1982, c. 4, s. 6; 1990, c. 4, s. 545; 1990, c. 60, s. 45.
DIVISION V
Replaced, 1978, c. 36, s. 125.
1978, c. 36, s. 125.
80. (Replaced).
R. S. 1964, c. 79, s. 83; 1978, c. 36, s. 125.
81. (Replaced).
R. S. 1964, c. 79, s. 84; 1978, c. 36, s. 125.
82. (Replaced).
R. S. 1964, c. 79, s. 85; 1972, c. 25, s. 66; 1978, c. 36, s. 125.
83. (Replaced).
R. S. 1964, c. 79, s. 86; 1978, c. 36, s. 125.
84. (Replaced).
R. S. 1964, c. 79, s. 87; 1969, c. 21, s. 35; 1978, c. 36, s. 125.
85. (Replaced).
R. S. 1964, c. 79, s. 88; 1969, c. 21, s. 35; 1972, c. 25, s. 67; 1978, c. 36, s. 125.
DIVISION VI
Repealed, 1983, c. 44, s. 56.
1983, c. 44, s. 56.
86. (Repealed).
R. S. 1964, c. 79, s. 89; 1972, c. 24, s. 2; 1983, c. 44, s. 56.
87. (Repealed).
R. S. 1964, c. 79, s. 90; 1983, c. 44, s. 56.
88. (Repealed).
R. S. 1964, c. 79, s. 91; 1983, c. 44, s. 56.
DIVISION VII
Repealed, 1982, c. 48, s. 345.
1982, c. 48, s. 345.
89. (Repealed).
R. S. 1964, c. 79, s. 92; 1972, c. 27, s. 3; 1982, c. 48, s. 345.
90. (Repealed).
R. S. 1964, c. 79, s. 93; 1972, c. 27, s. 4; 1982, c. 48, s. 345.
91. (Repealed).
R. S. 1964, c. 79, s. 94; 1972, c. 27, s. 5; 1982, c. 48, s. 345.
92. (Repealed).
R. S. 1964, c. 79, s. 95; 1969, c. 21, s. 35; 1982, c. 48, s. 345.
93. (Repealed).
R. S. 1964, c. 79, s. 96; 1982, c. 48, s. 345.
94. (Repealed).
R. S. 1964, c. 79, s. 97; 1982, c. 48, s. 345.
95. (Repealed).
R. S. 1964, c. 79, s. 98; 1972, c. 27, s. 6; 1982, c. 48, s. 345.
96. (Repealed).
R. S. 1964, c. 79, s. 99; 1965 (1st sess.), c. 16, s. 21; 1972, c. 27, s. 7; 1982, c. 48, s. 345.
DIVISION VIII
Repealed, 1983, c. 44, s. 56.
1983, c. 44, s. 56.
97. (Repealed).
R. S. 1964, c. 79, s. 100; 1983, c. 44, s. 56.
98. (Repealed).
R. S. 1964, c. 79, s. 101; 1983, c. 44, s. 56.
99. (Repealed).
R. S. 1964, c. 79, s. 102; 1972, c. 24, s. 2; 1983, c. 44, s. 56.
DIVISION IX
Repealed, 1983, c. 44, s. 56.
1983, c. 44, s. 56.
100. (Repealed).
R. S. 1964, c. 79, s. 107; 1983, c. 44, s. 56.
101. (Repealed).
R. S. 1964, c. 79, s. 108; 1983, c. 44, s. 56.
102. (Repealed).
R. S. 1964, c. 79, s. 109; 1983, c. 44, s. 56.
103. (Repealed).
R. S. 1964, c. 79, s. 110; 1983, c. 44, s. 56.
104. (Repealed).
R. S. 1964, c. 79, s. 111; 1983, c. 44, s. 56.
105. (Repealed).
R. S. 1964, c. 79, s. 112; 1983, c. 44, s. 56.
106. (Repealed).
R. S. 1964, c. 79, s. 113; 1983, c. 44, s. 56.
107. (Repealed).
R. S. 1964, c. 79, s. 114; 1983, c. 44, s. 56.
108. (Repealed).
R. S. 1964, c. 79, s. 115; 1983, c. 44, s. 56.
109. (Repealed).
R. S. 1964, c. 79, s. 116; 1983, c. 44, s. 56.
110. (Repealed).
R. S. 1964, c. 79, s. 117; 1983, c. 44, s. 56.
111. (Repealed).
R. S. 1964, c. 79, s. 118; 1983, c. 44, s. 56.
112. (Repealed).
R. S. 1964, c. 79, s. 119; 1983, c. 44, s. 56.
113. (Repealed).
R. S. 1964, c. 79, s. 120; 1968, c. 17, s. 97; 1977, c. 5, s. 14; 1983, c. 44, s. 56.
114. (Repealed).
R. S. 1964, c. 79, s. 121; 1983, c. 44, s. 56.
115. (Repealed).
R. S. 1964, c. 79, s. 122; 1983, c. 44, s. 56.
DIVISION X
Repealed, 1983, c. 44, s. 56.
1983, c. 44, s. 56.
116. (Repealed).
R. S. 1964, c. 79, s. 123; 1983, c. 44, s. 56.
117. (Repealed).
R. S. 1964, c. 79, s. 124; 1983, c. 44, s. 56.
118. (Repealed).
R. S. 1964, c. 79, s. 125; 1983, c. 44, s. 56.
119. (Repealed).
R. S. 1964, c. 79, s. 126; 1983, c. 44, s. 56.
120. (Repealed).
R. S. 1964, c. 79, s. 127; 1983, c. 44, s. 56.
121. (Repealed).
R. S. 1964, c. 79, s. 128; 1983, c. 44, s. 56.
122. (Repealed).
R. S. 1964, c. 79, s. 129; 1983, c. 44, s. 56.
123. (Repealed).
R. S. 1964, c. 79, s. 130; 1983, c. 44, s. 56.
124. (Repealed).
R. S. 1964, c. 79, s. 131; 1983, c. 44, s. 56.
125. (Repealed).
R. S. 1964, c. 79, s. 132; 1983, c. 44, s. 56.
126. (Repealed).
R. S. 1964, c. 79, s. 133; 1983, c. 44, s. 56.
127. (Repealed).
R. S. 1964, c. 79, s. 134; 1983, c. 44, s. 56.
128. (Repealed).
R. S. 1964, c. 79, s. 135; 1968, c. 17, s. 97; 1977, c. 5, s. 14; 1983, c. 44, s. 56.
129. (Repealed).
R. S. 1964, c. 79, s. 136; 1983, c. 44, s. 56.
130. (Repealed).
R. S. 1964, c. 79, s. 137; 1983, c. 44, s. 56.
131. (Repealed).
R. S. 1964, c. 79, s. 138; 1983, c. 44, s. 56.
DIVISION XI
Repealed, 1983, c. 44, s. 56.
1983, c. 44, s. 56.
132. (Repealed).
R. S. 1964, c. 79, s. 139; 1978, c. 36, s. 134; 1983, c. 44, s. 56.
133. (Repealed).
R. S. 1964, c. 79, s. 140; 1983, c. 44, s. 56.
134. (Repealed).
R. S. 1964, c. 79, s. 141; 1972, c. 25, s. 68; 1978, c. 34, s. 2; 1983, c. 44, s. 56.
135. (Repealed).
R. S. 1964, c. 79, s. 142; 1983, c. 44, s. 56.
136. (Repealed).
R. S. 1964, c. 79, s. 143; 1983, c. 44, s. 56.
137. (Repealed).
R. S. 1964, c. 79, s. 144; 1968, c. 17, s. 97; 1977, c. 5, s. 14; 1983, c. 44, s. 56.
138. (Repealed).
R. S. 1964, c. 79, s. 145; 1983, c. 44, s. 56.
139. (Replaced).
R. S. 1964, c. 79, s. 146; 1977, c. 5, s. 14; 1978, c. 36, s. 125.
140. (Repealed).
R. S. 1964, c. 79, s. 147; 1983, c. 44, s. 56.
141. (Repealed).
R. S. 1964, c. 79, s. 148; 1983, c. 44, s. 56.
DIVISION XII
ADMINISTRATION OF THIS ACT
142. The Minister of Revenue shall have charge of the carrying out of this Act.
R. S. 1964, c. 79, s. 149; 1972, c. 25, s. 70.
The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.
143. (This section ceased to have effect on 17 April 1987).
1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.
REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 79 of the Revised Statutes, 1964, in force on 31 December 1977, is repealed effective from the coming into force of chapter L-3 of the Revised Statutes.