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Permits
If you are
- a collection officer,
- an importer,
- a manufacturer,
- a storer of non-identified tobacco, or
- a carrier of non-identified tobacco,
you must hold a permit for each activity carried out in Québec.
If you are a vending machine operator, that is, if you sell tobacco products at retail through vending machines, you are not required to hold a permit.
If some or all of your commercial activities consist in selling tobacco products wholesale in Québec, you are considered a collection officer.
To obtain a permit
Complete form LM-1.CT-V, Permit Application, and enclose a document containing the address of each establishment that you wish to operate (or to have operated by a third party).
A permit is valid for two years, and is renewed automatically at the end of the two-year period unless you have not fulfilled all of your obligations towards Revenu Québec.
If you do not have a residence or establishment in Québec, Revenu Québec can issue you a temporary permit, which is valid for six months and can be renewed for another six months on request. Persons that do not have a residence or establishment in Québec must designate an agent who resides in Québec. When filing a permit application, they must enclose a document from the agent, attesting to the designation and indicating the agent's address.
You must post your permit or permits inside your principal place of business. If you operate other establishments (or have other establishments operated by a third party), you must also post a copy of the permit or permits in each of these establishments.
If you hold a carrier's permit that allows you to transport non-identified tobacco products, you are required to keep a copy of the permit in each vehicle used for that purpose.
Registration certificates and permits cannot be transferred or loaned, and are valid only for the activity named.
