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Businesses > Consumption taxes > Tobacco > Manifest or way-bill

Manifest or way-bill

If you transport, in Québec, packages of tobacco intended for sale, you must have a manifest or way-bill for each load transported.

The manifest or way-bill must be kept in each vehicle used for transporting tobacco and must contain all of the following information:

  • a sequential number (for example, 0001);
  • the date on which the document was drawn up;
  • the name and address of the person required to draw up the document and (if applicable) the number of the carrier's permit held by the person;
  • the name and address of the vendor and the purchaser of the shipment;
  • the address at which the shipment is loaded, if not the same as the vendor's address;
  • the date of loading and the date on which the carrier takes charge of the shipment;
  • the number of packages transported (listed by type of product);
  • the address at which the shipment is unloaded, the date of unloading, and the number of packages (listed by product type) unloaded at each place.

If you are a merchant with more than one establishment, you must keep a manifest or way-bill in each vehicle used to transport tobacco from one establishment to another.

Fines may be imposed for non-compliance. 

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