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Businesses > Consumption taxes > Tobacco > Registers

Registers

You must keep registers containing basic information if you are

If you are a collection officer, storer or carrier, you must include additional information in your registers.

  • Collection officers must record quantities sold and delivered, distinguishing tobacco that is identified for the purposes of sale in Québec from tobacco that is not identified because it is intended for sale outside Québec.
  • Storers of non-identified tobacco must record the dates on which they receive and ship packages of tobacco, the number of all documents attesting to the receipt or shipment of packages of tobacco, the quantities received and shipped (listed by type of product), and the name of any jurisdiction in which an identification mark is affixed to the products.
  • Carriers of non-identified tobacco must record, for every load they transport, the dates on which the packages of tobacco are taken charge of and delivered, the names and addresses of shippers and recipients, the quantities transported (listed by type of product), and the number of all documents attesting that the products were taken charge of and delivered.
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