Permits
You must hold a permit for each activity carried out in Québec if you are:
Permit application
You must file form TA-6.1-V, Permit Application and attach to the form a list indicating the address of each establishment that you wish to operate (or have operated by a third party). Furthermore, if you are applying for a storer's, importer's or carrier's permit, you must indicate the establishments to be operated for raw tobacco (This link will open a new window).
If you acquire an establishment (This link will open a new window), you must notify us, giving:
- your name and address
- the address of the establishment
- the name and address of the person from whom you acquired the establishment
If you dispose of an establishment, you must also advise us, providing:
- your name and address
- the address of the establishment in question
- the name and address of the person who acquired the establishment
If you do not have a residence or place of business in Québec and wish to apply for the permit, you must designate a person residing in Québec as your agent. A document attesting to the designation and indicating the agent's address must be enclosed with the permit application.
- Note
- You must state your name and registration number in all correspondence with Revenu Québec.
Posting
You must post your permit or permits inside your principal place of business. If you operate other establishments (or have other establishments operated by a third party) under the permits, a copy of the permits must be displayed in each of these establishments.
If you hold a carrier's permit, you are required to keep a copy of the permit in each vehicle used to transport the tobacco covered by the permit. In addition, if you do not have any establishments in Québec, you must keep a copy of all your permits in each vehicle.
Period of validity
A permit is valid for two years, and is renewed automatically at the end of the two-year period unless you have not fulfilled the obligations set forth in the Tobacco Tax Act and the Tax Administration Act.
If you do not have a residence, establishment or place of business in Québec, we can issue you a temporary permit, which is valid for six months and can be renewed for the same period, provided you so request between the sixtieth and thirtieth day preceding the date of expiry of the permit.
- Note
- Under no circumstances may permits be transferred to another person. Moreover, they must be used only by the holder and only for the activity specified on them.