Obligations of Vendors

If you sell tobacco products in Québec to a retail vendor (This link will open a new window), you must ensure both of the following:

• that the retailer has a registration certificate
• that no suspension is in effect for the retailer's commercial activities in the tobacco sector

If you sell tobacco products in Québec to a wholesale vendor (This link will open a new window), you must ensure that the wholesaler has the required permits.

If you sell or deliver raw tobacco (This link will open a new window) in Québec, you must ensure that your clients hold permits for their activities.

Regardless of whether you are a retailer or a wholesaler, you must ensure that the persons who sell you tobacco products in Québec (or who deliver tobacco products to you) have a collection officer's (This link will open a new window) permit.

If you have reason to believe that someone with whom you do business is not complying with the law, do not hesitate to contact us. You can make sure the person has a valid registration certificate by using the Validation of a QST Registration Number online service.

You may be fined if you do business with a person in the tobacco sector:

• who does not hold a registration certificate or the required permits 
• whose certificate or permit regarding the person's activities in the tobacco sector has been suspended

Moreover, if you purchase tobacco products from a wholesaler who does not hold the necessary permit, even if you have paid the wholesaler the tobacco tax or an amount equal to the tax, you are liable to us for the amount in question.

Where you sell tobacco at retail, you must sell the tobacco for a price that is the same or higher than the aggregate of the taxes applicable in respect of the tobacco (i.e., excise tax, tobacco tax, goods and services tax).

If you sell, deliver or are in possession of counterfeit tobacco (This link will open a new window) products, you are guilty of an offence under the Tobacco Tax Act.