Permit – Tobacco Tax
You must hold a permit for each activity carried out in Québec if you are:
- a collection officer (This link will open a new window)
- an importer (This link will open a new window)
- a manufacturer (This link will open a new window)
- a storer (This link will open a new window)
- a carrier (This link will open a new window)
Note that a person who has tobacco manufacturing equipment in his or her possession, brings it in or causes it to be brought into Québec must hold a manufacturer's permit. Effective October 28, 2009, a manufacturer's permit can be issued only with respect to carrying out one of these activities.
If you are an interprovincial or international carrier of bulk tobacco, click Obligations Under the International Fuel Tax Agreement (IFTA).
To obtain the permit required to exercise your activities in the tobacco sector, you must file form TA-6.1-V, Permit Application: Tobacco Tax Act.
When your application is processed, you may be asked to provide additional information in order to fulfill the conditions for obtaining a permit.
You must attach to the form a list of the addresses of all the establishments 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 in regard to raw tobacco (This link will open a new window).
In addition, 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.
To notify us of a change, you can either file form LM-4-V, Information Update: Fuel Tax Act and Tobacco Tax Act, or send us a letter.
You must state your full name and registration number in all correspondence with Revenu Québec.
You must post your permit inside your principal place of business in Québec. If you operate other establishments (or have other establishments operated by a third party) under the permit, a copy of the permit 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.
However, we can issue or renew a permit valid for less than two years in certain cases (for example, if you do not have a residence, establishment or place of business in Québec).
In no case may permits be transferred to another person. Moreover, they must be used only by the holder and only for the activity specified on them.
To obtain a permit, you may be required to provide security.