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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 489.1r2
Disposition versions

Full text
489.1R2. For the purposes of the first paragraph of section 489.1 of the Act, the prescribed percentage is
(1)  67%, from the first to the 7,500,000,000th millilitre of beer sold by the particular person and a person described in the second paragraph in respect of which a specific tax is payable in a particular calendar year; and
(2)  33%, from the 7,500,000,001th to the 15,000,000,000th millilitre of beer sold by the particular person and a person described in the second paragraph in respect of which a specific tax is payable in a particular calendar year.
A person to whom the first paragraph refers is,
(1)  where the particular person is a corporation resulting from the amalgamation of two or more corporations that is in its first year of operation at that time, each amalgamated corporation; or
(2)  an associate of the particular person within the meaning of section 5 of the Act or another person whose business the person continues to carry on.
For the purposes of the second paragraph, a person continues to carry on the business of another person where
(1)  the person acquires all of substantially all of the assets of the other person’s business; and
(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 1463-2001, s. 48; O.C. 1282-2003, s. 5; O.C. 1249-2005, s. 2; O.C. 1182-2017, s. 5.
489.1R2. For the purposes of the first paragraph of section 489.1 of the Act, the prescribed percentage is
(1)  67%, from the first to the 7,500,000,000th millilitre of beer in respect of which a specific tax is payable in the particular calendar year; and
(2)  33%, from the 7,500,000,001th to the 15,000,000,000th millilitre of beer in respect of which a specific tax is payable in the particular calendar year.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 1463-2001, s. 48; O.C. 1282-2003, s. 5; O.C. 1249-2005, s. 2.
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