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General information
All persons that make retail sales of tobacco products in Québec must hold a registration certificate, which is obtained by registering for the Québec sales tax (QST). In some cases, the person must also hold one or more permits.
A person that makes retail sales of tobacco products (to persons who acquire the products for their own consumption or consumption by others) is considered a retail vendor. However, a person that sells leaf tobacco to be used in the composition of a tobacco product intended for sale is not considered a retail vendor.
Purchase or sale of an establishment
If you acquire an establishment, you must provide Revenu Québec with
- your name and address;
- the address of the establishment in question; and
- the name and address of the person from whom you acquire the establishment.
If you dispose of an establishment, you must also provide Revenu Québec with
- your name and address;
- the address of the establishment in question; and
- the name and address of the person that acquires the establishment.
It is important to state your name and registration number in all correspondence with Revenu Québec.
