Tobacco Tax Registration Certificate

To obtain a registration certificate, complete form LM-1-V, Application for Registration, or use the Registering for Revenu Québec Files online service. Send it to us along with a document showing the address of each establishment (This link will open a new window) that you wish to operate (or have operated by a third party). You are required to notify us of any change that makes the information in your application inaccurate or incomplete.

If you are already registered for the QST for other activities, you must inform us by registered or certified mail before selling tobacco at retail in Québec.

You must post your registration certificate inside your principal place of business, in plain sight. If you have other establishments, you must display a copy of the certificate in each of these establishments as well.

If you do not fulfill the obligations set forth in the Tobacco Tax Act or the Tax Administration Act the registration certificate under which you sell tobacco products at retail may be suspended or revoked, as applicable. If your certificate is suspended, we will serve you with a notice of suspension to be posted inside your principal place of business. If you have other establishments, a copy of the notice will have to be displayed in each of them as well.

Note

Under no circumstances may registration certificates be transferred to another person.