• General information
• Registration certificate
• Permits
• Security
• Obligations of vendors
• Tobacco tax to be collected
• Collection and reporting
• Manifest or waybill
• Registers
• Fines
• Documents
• Remittance schedule

Tobacco tax

Retail sales

If you make retail sales of tobacco products, you must collect tobacco tax from the consumer at the time of the sale.

As a rule, you are not required to file a report with Revenu Québec concerning the tobacco tax you collect, provided that, in conformity with the Tobacco Tax Act, you paid your supplier an amount equal to the tax at the time you acquired the tobacco products. You do not, therefore, have to remit the amount in question to Revenu Québec.

However, if you did not pay your supplier an amount equal to the tax, you must file a report with Revenu Québec no later than the last day of the month following the month in which the retail sale took place, and you must remit the amount in question to Revenu Québec at the same time.

You are also required to file a report if you bring tobacco into Québec with the intention of selling it at retail, or if the amount of tobacco tax you collect is higher than the amount you remitted to your supplier as an amount equal to the tax.

Wholesale sales

If you make wholesale sales of tobacco products, you are generally required to collect an amount equal to the tobacco tax from every person to whom you sell or deliver (or cause to be delivered) tobacco whose packaging is identified in accordance with the Tobacco Tax Act, or any other packages of tobacco intended for retail sale in Québec.

In addition, you must, by the last day of the month, file a report with Revenu Québec respecting the amount you collected or should have collected in the previous month.

If you did not pay your supplier an amount equal to the tobacco tax, respecting the tobacco sold during the period in question, you must remit the amount to Revenu Québec. If the amount you collected or should have collected is higher than the amount you remitted to your supplier respecting the tobacco in question, you must remit the difference to Revenu Québec.