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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r1
Disposition versions
677R1. In sections 677R3 to 677R9.2, the expression:
“establishment” means an establishment referred to in paragraph 18 of section 177 of the Act;
“identified container” means a container identified in the manner prescribed by the Minister under subparagraph 22 of the first paragraph of section 677 of the Act.
In the case of a holder of a restaurant permit with a “caterer” option, issued under the Act respecting liquor permits (chapter P-9.1), “establishment” includes the place where the holder serves alcoholic beverages sold as an accompaniment to food prepared by the holder.
677R1. In sections 677R3 to 677R9.2, the expression:
“establishment” means an establishment referred to in paragraph 18 of section 177 of the Act;
“identified container” means a container identified in the manner prescribed by the Minister under subparagraph 22 of the first paragraph of section 677 of the Act.
