Obligations of vendors

Persons, in Québec, that make wholesale sales of tobacco products to a retailer must ensure that the retailer has a registration certificate that has not been suspended.

Retailers whose certificate has been suspended are required to post the notice of suspension (or a copy of the notice) inside their establishment, in plain view.

Persons, in Québec, that make wholesale sales of tobacco products to another wholesaler must ensure that the wholesaler has a collection officer's permit.

Both retail and wholesale vendors must ensure that the persons from whom they purchase tobacco products in Québec (or from whom they take delivery of tobacco products) have a collection officer's permit.

If you have reason to believe that someone with whom you do business is not complying with the provisions of the Tobacco Tax Act, do not hesitate to contact an office of the Ministère.

You may be fined if you do business with a person

• that does not hold a registration certificate or the required permit, or
• whose certificate or permit has been suspended.

If you purchase tobacco products from a wholesaler that does not have a collection officer's permit, you are required to remit the amount of the tobacco tax to the Ministère, even if you have paid the wholesaler an amount equal to the tax.