• General information
• When should you register?
• Small supplier
• GST-QST
• Source deductions
• Insurance premium
• Tobacco tax
• Fuel tax
• International Fuel Tax Agreement (IFTA)
• Tax on lodging
• Specific duty on new tires
• Logging operations
• Municipal taxation
• The clothing industry
• Documents

• Registering a new business for MRQ files
• Viewing the status of your request

• Starting a Business
• Canada Business Service Centres
• Info entreprises
• Fondation de l'entrepreneurship (available in French only)
• Business Development Bank of Canada
• Québec Entrepreneurship Contest

Tobacco tax

If you are a

• collection officer,
• importer,
• manufacturer,
• storer of unidentified tobacco, or
• carrier of unidentified tobacco,

you are required to notify Revenu Québec and to hold a permit for each activity carried on in Québec. Complete the form Permit Application (LM-1.CT-V).

For further information, click on Tobacco products in the "Consumption taxes" section. For information respecting the application of the Tobacco Tax Act, consult the publication An Overview of the Tobacco Tax Act (IN-219-V).