Tobacco Tax to Be Collected

The tobacco tax applies to all tobacco products sold at retail in Québec.

The amounts to be collected are calculated as follows:

Product	Tax through December 31, 2011	Tax as of January 1, 2012
Cigarettes	$0.106 per cigarette	$0.109 per cigarette
Loose tobacco	$0.106 per gram	$0.109 per gram
Leaf tobacco	$0.106 per gram	$0.109 per gram
Cigars	80% of the taxable price (This link will open a new window) of each cigar	80% of the taxable price of each cigar
Tobacco sticks, rolls or any other pre-rolled tobacco product designed for smoking	The higher of the following rates: $0.106 per stick, roll or other product $0.1631 per gram	The higher of the following rates: $0.109 per stick, roll or other product $0.1677 per gram
Other tobacco products	$0.1631 per gram	$0.1677 per gram

Note: GST also applies to tobacco products; it is calculated on the price including the tobacco tax. However, tobacco products are zero-rated (This link will open a new window) for the purposes of the QST.

Forms

Tobacco Tax Rate Table (applicable as of January 1, 2012)

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Last Updated: 2012-03-02