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Registration certificate
To obtain a registration certificate, you must file form LM-1-V, Application for Registration, along with a document that gives the address of each of the establishments that you wish to operate (or to have operated by a third party). You are required to notify Revenu Québec of any change that renders the information in your application inaccurate or incomplete.
You must post your registration certificate inside your principal place of business, in plain view. If you have other establishments, you must display a copy of the certificate in each of these establishments as well.
If you do not comply with the provisions of the Tobacco Tax Act, the registration certificate under which you make retail sales of tobacco products may be suspended. In this case, Revenu Québec will serve you with a notice of suspension, which you must post inside your principal place of business for the duration of the suspension. If you operate other establishments (or have other establishments operated by a third party), you must also post a copy of the notice of suspension in each of the establishments.
