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Société des alcools du Québec - Established in 1921
Monsieur Jean Charest
Conseil exécutif
Édifice Honoré-Mercier
835,boul.René-Lévesque Est
3e étage
Québec, Québec G1A 1B4
Tel: (418) 643-5321 Fax: (418) 646-1854Hon. Monique Jérome-Forget
Ministère des Finances
12 rue Saint-Louis,
1er étage
Québec, Québec G1R 5L3
Tel: (418) 643-5270 Fax: (418) 643-6626
Hon. Raymond Bachand, Minister of Economic Development,
Innovation and Exports and Minister Responsible for the SAQ
710, Place D'Youville, 6e étage
Québec, Québec G1R 4Y4
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Société des alcools du Québec Contacts
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SOCIÉTÉ DES ALCOOLS DU QUÉBEC
905, av. de Lorimier, Montréal, Québec, H2K 3V9
Tel: (514) 873-7027 Fax: (514) 873-6788
Mr. Philippe Duval, interim président-directeur général
Tel: (514) 873-3816 Fax: (514) 864-3837
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Régie des alcools, des courses et des jeux Contacts
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Régie des alcools, des courses et des jeux
1, rue Notre-Dame est, 9e étage ,
Montréal, Québec
H2Y 1B6
Tel: (514) 873-3577 Fax: (514) 873-5861
Denis Racicot, Président
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Off Premise Retail Outlets
(as of March 2007)
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| Government Stores |
S/W/B |
414/414/414 |
| Authorized Retailers |
S/W/B |
395/395/395 |
| épiceries & dépanneurs |
S/W/B |
0/12,000/12,000 |
| TOTAL |
S/W/B |
809/12,809/12,809 |
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On Premise Retail Outlets
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| Licensees |
S/W/B |
21,383 |
| Bring your own wine Restaurants |
S/W/B |
0/312/0 |
BRANDY, EAUX DE VIE, VODKA, DRY GIN, GENEVA GIN, WHISKY (RYE,
SCOTCH), RUM
1. Proportion of base price from $78.00 to $110.00
120%
2. Proportion of base price greater than $110.00
110%
3. Plus fixed mark-up per case of
$117.65
COGNAC V.S. AND V.S.O.P.
1. Proportion of base price greater than $115.00
138%
2. Plus fixed mark-up per case of
$169.75
TAX RATE - MARCH 29, 2004
(WITHOUT REGARD TO ORIGIN)
NON FORTIFIED WINE
(Sparkling, Semi Sparkling, Table)
For a 12 bottle case of 750 ml or equivalent
1. Proportion of base price from $20.00 to $40.00
118%
2. Proportion of base price from $40.00 to $55.00
109%
3. Proportion of base price from $55.00 to $75.00
80%
4. Proportion of base price from $75.00 to $175.00
40%
5. Proportion of base price greater than $175.00
65%
6. Plus fixed markup per case of:
$27.00
METHOD FOR CALCULATING THE RETAIL SALES PRICE
FOR ALCOHOLIC BEVERAGES MARCH 2008
Supplier's price per case to the SAQ
A
Standard transport cost per case
B
Federal taxes and duties (customs and excise per case)
C
Cost of duties paid per case (A+B+C)
D
PLUS
Service charges per case
E
Cost of the Éduc'alcool program per case ($.36 per case for
spirits, $0.12 per case for wine and $0.24 per case for liqueurs)
F
Cost of the environmental program per case ($0.02 per unit except
for beer)
G
Base price per case (D+E+F+G)
H
PLUS
Vendor's markup per case
I
Net sales price per case (H/I)
J
Dedicated taxes/duties (1)
K
Goods and Services Tax (TPS) (5% of the total of J+K)
L
Qu ébec Sales Tax (TVQ) (7.5% of the total of J+K+L)
M
Retail sales price per case (J+K+L+M)
N
Retail sales price per bottle (N / number of bottles per case)
O
(1) $0.89 per litre, except for beer, which is $0.40
per litre
Bottle deposit: $0.05 per 341 ml
unit for beer only
Copyright
©
2008
Association of Canadian Distillers
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